bluuebunny/crossref_metadata_2025_split huggingface dataset:
BANKRUPTCY PREDICTION MODEL WITH ZETAc OPTIMAL CUT-OFF SCORE TO CORRECT TYPE I ERRORS
Authors: Iwan Mohamad 
Published: September 2018

This research examines financial ratios that distinguish between bankrupt and non-bankrupt companies and make use of those distinguishing ratios to build a one-year prior to bankruptcy prediction model. This research also calculates how many times the type I error is more costly compared to the type II error. The costs of type I and type II errors (cost of misclassification errors) in conjunction to the calculation of prior probabilities of bankruptcy and non-bankruptcy are used in the calculation of the ZETAc optimal cut-off score. The bankruptcy prediction result using ZETAc optimal cut-off score is compared to the bankruptcy prediction result using a cut-off score which does not consider neither cost of classification errors nor prior probabilities as stated by Hair et al. (1998), and for later purposes will be referred to Hair et al. optimum cutting score. Comparison between the prediction results of both cut-off scores is purported to determine the better cut-off score between the two, so that the prediction result is more conservative and minimizes expected costs, which may occur from classification errors. This is the first research in Indonesia that incorporates type I and II errors and prior probabilities of bankruptcy and non-bankruptcy in the computation of the cut-off score used in performing bankruptcy prediction. Earlier researches gave the same weight between type I and II errors and prior probabilities of bankruptcy and non-bankruptcy, while this research gives a greater weigh on type I error than that on type II error and prior probability of non-bankruptcy than that on prior probability of bankruptcy.This research has successfully attained the following results: (1) type I error is in fact 59,83 times more costly compared to type II error, (2) 22 ratios distinguish between bankrupt and non-bankrupt groups, (3) 2 financial ratios proved to be effective in predicting bankruptcy, (4) prediction using ZETAc optimal cut-off score predicts more companies filing for bankruptcy within one year compared to prediction using Hair et al. optimum cutting score, (5) Although prediction using Hair et al. optimum cutting score is more accurate, prediction using ZETAc optimal cut-off score proved to be able to minimize cost incurred from classification errors.
Strategic Alignment Impacts on Organizational Performance in Indonesian Banking IndustrY
Authors: Iman Nofie , Hartono Jogiyanto 
Published: September 2018

Strategic alignment has attracted the attention of researchers and practitioners for the last 15 years. This paper reports findings from a survey on the impacts of strategic alignment on organizational performance in the Indonesian banking industry. The survey was conducted through internet-based and postal questionnaires sent to selected companies.Structural Equation Modeling (SEM) is utilized to apprehend the strategic alignment concept as an emergent variable derived from the co-variation of level of business strategy and level of IS/IT strategy. Hence, we explore the role of this emergent concept as a determinant of organizational performance. Analysis of the data reveals a generally positive impact towards the organizational performance.
An Analysis of Think Globally-Act Locally Strategy Implementation in Developing Relationship of Headquarters and Subsidiaries: Case Study of John Clements Consultants Inc., Philippines & Indonesia
Authors: Noverita Dilla 
Published: September 2018

John Clements Consultants Inc. (JCCI) is a long established and the largest consulting company in Philippines. Its main business focuses on human resource development, especially recruitment and training. Headquarters is in Philippines and its business has grown throughout the world, especially in the Asia-Pacific, Middle-East and United States. As a multinational company, JCCI has to maintain and develop the relationship with all subsidiaries efficiently. In this case, using qualitative approach and focusing on the relationship with Indonesian subsidiary, this research assesses how headquarters of JCCI formulates and implements company policies governing the relationship between headquarters and subsidiaries. It explores how the headquarters controls, communicates, makes decisions, plans strategy, and gives authority to the subsidiaries. Moreover, this research analyses how JCCI applies “think globally – act locally” strategy in its global operations and developing relationship with subsidiaries. It brings the issues of all challenges and obstacles the company has in dealing with subsidiaries. Finally, this research recommends alternative strategies to leverage the relationship between headquarters and subsidiaries more efficiently and to minimize the obstacles in cross-cultural management so that the company will be able to strengthen its position in global service market.
Voluntary Disclosure in the Annual Reports of Financially Distressed Companies in Indonesia
Authors: Wijantini Wijantini 
Published: September 2018

This paper examines voluntary disclosure in the annual reports of financially distressed companies in Indonesia. The disclosure score range is between 3 percent and 49 percent with the mean and median score of 25 percent and 26 percent, respectively, at the onset of distress. The score is measured as the ratio of the total items disclosed to the maximum possible items score applicable to the firm. The most disclosed items are in the category of financial highlights and general corporate information whereas the three least disclosed items concern projections, liquidity, and research and development. Moreover, the results of this study reveal that the level of voluntary disclosure in the financially distressed firms is higher than that in non-financially distressed firms. There is no significant difference between the types of information disclosed by the 2 groups. The statistical tests are applied for various years. Consistent with findings in previous studies, the size of the firm appears to be a positive variable significantly affecting the disclosure level.
The Impact of the Abolition of tax credit on ex-dividend day abnormal returns in the united kingdom (uk) market
Authors: Basuki Hardo 
Published: September 2018

The ex-dividend day returns are composed of the capital gains component and the dividends component. This study mainly examines the relationship between the 1997 abolition of the tax-credit and the ex-dividend day abnormal stock returns in the UK market (London Stock Exchange). The 1997 abolition of the tax credit on dividend effectively reduced the income of pension funds and other tax-exempt shareholders who had a strong preference for dividends. This study finds that the ex-day abnormal returns (AR) declined from +0.0580 percent during the pre-abolition periods to -0.1459 percent during the post-abolition periods. This decline is statistically significant with a t-value of 2.0431. From these results it would appear that the ex-dividend day AR changed following the 1997 abolition of tax credits on dividends. Moreover the comparison tests of ex-day drop-off ratios between pre-and post-abolition periods show that drop-off ratios for all dividend yield groups increased significantly from 0.519 in the pre-abolition periods to 0.574 over the post-abolition periods with a t-value of 2.183. Thus, the decrease on ex-day AR was further supported by a significant increase in the average price-drop to dividend ratios.The decline in the ex-day AR for the post-abolition periods seems to be driven primarily by quintile 5 (the highest dividend yield quintile). Quintile 5 exhibits strong dividend preference and this preference is likely caused by the imputation system that provides a tax advantage to the tax exempt shareholders. This finding appears to suggest that the highest dividend yield securities are likely to be held by tax-exempt investors such as pension funds that were affected by the abolition of the tax credits on dividend.
THE RELATIONSHIPS AMONG DIFFERENT PERFORMANCE MEASURES IN INDONESIAN RETAIL CONTEXT
Authors: Soehadi Agus W. 
Published: September 2018

Despite research into the links between market orientation and firm performance, research into the detail different measures of performance has been limited. This study develops different measures of performance in retail business and examines their relationship with market orientation. The results suggest that market orientation positively relate to nonfinancial indicators. Also, indirect nonfinancial indicator can be treated as dominant mediator for the relationship between market orientation and financial indicator. Further, the findings suggest that different types of performance measurement affect the magnitude of market orientation and performance association.
Direct Posterior Restorations: A 13-Year Survey of Teaching Trends and Use of Materials
Authors: Zabrovsky A , Mahmoud R , Beyth N , Ben-Gal G 
Published: September 2018

SUMMARYObjective:The study aimed to evaluate teaching trends and use of materials in direct posterior restorations during a 13-year period in an Israeli dental school.Methods:Data registered in computerized files, relating to posterior restorations performed in the student clinic during the past 13 years (2004-2016), were collected. The restorative materials used (ie, amalgam vs composite), the type of tooth, and the number of surfaces restored were analyzed.Results:Data analysis included 26,925 restorations performed during 13 years. The number of one-surface composite restorations increased from 54.7% (n=330) to 81.9% (n=873). Two-surface restorations increased from 33.3% (n=254) to 64.3% (n=721). The percentage of amalgam restorations in three-surface restorations decreased from 72.08% to 51.34% (n=173). Analysis of tooth type showed that in 2016, the number of composite restorations performed in premolars reached 80.87% (n=723) and in molars 63.50% (n=1035). The percentage of composite restorations in the mandible and the maxilla was virtually equal.Conclusions:A clear trend in favor of composite resin restorations is evident in the 13-year survey and suggests a move toward an amalgam-free era.
Data Linkage and Data Quality Assessment for Congenital Anomalies Surveillance in Ontario
Authors: Miao Qun (Grace) , Miao Shelley , Dougan Shelley 
Published: September 2018

IntroductionBORN Ontario is collaborating with the Public Health Agency of Canada (PHAC) to enhance the surveillance of congenital anomalies (CA) in Ontario and participate in the national CA Surveillance Enhancement Initiative. Since 2013, BORN has provided Ontario CA cases and the birth population data to the PHAC annually.
Objectives and ApproachThe objectives include a description of CA data linkage methodology and a data quality assessment. Suspected and confirmed fetal anomalies were ascertained from regional sites entering data in the BORN Information System’s (BIS) Antenatal Specialty (AS) and the Prenatal Screening Follow-up (PSFU) encounters. Newborn anomalies are identified from aggregate infant data ascertained from the Birth Child, Postpartum Child and Neonatal Care encounters. Both fetal and newborn anomalies are collected in the BIS using an extensive pick list, allowing for precise and accurate ascertainment. Once entered, pick list values are converted to ICD-10-CA codes or ranges using a lookup table.
ResultsA few pick list values for minor congenital anomalies are not mapped to ICD-10-CA codes in the BIS. In this year’s cohort (CY 2016), 13 pick list values did not map to ICD-10-CA codes. This impacted 127 of 5,346 records (2.4%, one infant may have multiple records). In these cases, the CA chosen from the pick list did not have a corresponding ICD-10-CA code. Among 447 PSFU fetal anomaly records for singletons (one fetus may have multiple records), 16 records did not have a corresponding ICD-10 code. Of the AS fetal anomaly records for singletons, 109 of 3,302 records (3.3%, one fetus may have multiple records) had fetal anomalies identified in the pick list that did not have a corresponding ICD-10-CA code.
Conclusion/ImplicationsBORN’s CA pick list values were developed and enhanced by clinical experts. There is a discrepancy between clinical diagnosis and the ICD-10-CA classification for certain sub-types of CA posing a challenge for mapping. To enhance data quality, BORN will continue to improve matching of pick list values with ICD-10-CA classification.
Data linkage to build detailed return-to-work trajectories for work disability research
Authors: Maas Esther , Zhang Wei , Koehoorn Mieke , McLeod Chris 
Published: September 2018

IntroductionMusculoskeletal disorders (MSDs) are the most prevalent chronic condition in Canada, and account for the highest disability costs. Gradual-return-to-work (GRTW) can improve health and labour market outcomes in an aging workforce at risk of MSDs. Linked longitudinal data enables us to generate evidence of GRTW to inform policy needs.
Objectives and ApproachThe objective of this study was to investigate the effectiveness and cost-benefits of GRTW for workers with a work-acquired MSD in British Columbia, Canada. We linked workers’ compensation data, health services data, and prescription data from three governing bodies to 1) identify injured workers with an accepted MSD lost-time injury between 2010 and 2015; 2) identify trajectories of RTW states (injury, sickness absence, GRTW, RTW, and non-RTW) and the probability of transitioning between states; and 3) assess the association between workers characteristics and RTW trajectories, and analyze the cost-benefits of GRTW.
ResultsFinal results are expected early 2019. To our knowledge, this will be the first study linking workers’ compensation data (in particular detailed RTW data), health services data and prescription data from three different governing bodies for a comprehensive, population-based investigation of work disability experiences over a longitudinal time period and within the Canadian context. Also, using this data for the purpose of assessing the cost-benefits is new, and will help to prioritize prevention resources and strategies to limit the health and economic impact of work-related MSDs on employers, workers’ compensation boards and society.
Conclusion/ImplicationsEvaluating the effects of GRTW on work disability is essential to maximize the health and economic benefits for injured workers. The innovation of this project is that is links three population-based databases to capture multiple indicators of health and work status to build RTW trajectories over time.
Experiences with Coding using ICD-11: “The Codes Paint a Clearer Picture”
Authors: Eastwood Catherine , Southern Danielle , Boxill Alicia , Maciszewski Malgorzata , Quan Hude , Cullen Denise , Penchoff Margaret , Ghali William 
Published: September 2018

IntroductionA high performing health data classification system requires clear, comprehensive code descriptions and user-friendly coding tools for effective coding. Coding specialists have essential specialized knowledge to contribute to the development and functionality of the 11th version of International Classification of Diseases (ICD-11) that will be released in June of 2018.
Objectives and ApproachThe objective was to evaluate coding specialists’ experience of coding using ICD-11 for complete inpatient hospital charts. Mixed methods were employed for a survey and interviews. As part of a large field trial, 6 certified coding specialists underwent training to use the ICD-11 Beta Draft browser and ICD-11 Coding Tool. The coding team completed multiple coding exercises and coded over 60 charts each prior to evaluation of their experience. An electronic survey was used to evaluate ICD-11 knowledge, comprehension, and application of the coding training. Interviews explored the coders’ experience of learning and using the ICD-11 classification system.
ResultsThe coding team (3 to 10 years of experience) received 14 hours classroom training and 5-10 hours per week of coding practice over 3 months. After training, perceived confidence in coding with ICD-11 was satisfactory; moderate (n=4), high (n=1), and low (n=1). Coding short scenarios was the most useful resource (n=6) and lack of guidelines was the most frustrating. Learning ICD-11 was deemed moderately (n=2) to somewhat (n=3) difficult but each coder described satisfaction in learning the new system. From the interviews, coders expressed liking the ability to more fully describe health conditions and hospital harms with code clusters. “The codes paint a clearer picture of what happened than with ICD-10”. With practice they achieved speed with the coding tools.
Conclusion/ImplicationsCoding specialists learned and proficiently used the Beta Version of ICD-11 coding system with moderate perceived confidence. New ICD-11 codes and clustering functions allowed for more complete description of health scenarios and enhanced coder satisfaction.
How good are electronic health records and death certificates for identifying Alzheimer’s disease and related dementia?
Authors: Schliep Karen , Ju Shinyoung , Varner Michael , VanDerslice Jim , Smith Ken 
Published: September 2018

IntroductionEffects of early life conditions on Alzheimer’s disease (AD) and related dementia (RD) risk have been hypothesized. However, prospective study is potentially cost prohibitive. Retrospective studies using routinely collected health records in large cohorts may be a feasible way to carry out such research, but diagnostic accuracy should be determined.
Objectives and ApproachWe aim to determine accuracy of AD/RD diagnoses in electronic health records (EHR) (inpatient, ambulatory surgery, and Medicare) and death certificates (DC) compared to gold standard. The Cache County Study on Memory in Aging (CACHE, 1995–2008) enrolled 90% of the county’s residents age ≥ 65 years (N=5092). Over the course of 12 years/4 triennial waves of thorough dementia ascertainment, 942 persons (18.5%) were identified with dementia. Prevalence of AD or AD comorbid with other dementia (AD mixed) was 12.8% and for RD alone, 5.7%. We used the Utah Population Database, linking EMR/DCs (1995–2008) to CACHE participants (98% linkage).
ResultsThe prevalence of AD/AD mixed and RD in EHR/DCs was 12.2% and 35.8%. Among linked CACHE participants diagnosed with AD or AD mixed (n=628), 505 (80%) were captured by EHR/DCs as having some form of dementia (AD, AD mixed, or RD) with 301 (60%) correctly classified as having AD or AD mixed. Among those with RD (n=399), 275 (69%) were captured by EHR/DCs as having some form of dementia, with 163 (60%) correctly classified as having RD. Sensitivity, specificity, positive and negative predictive values, and area under the curve (AUC) were 48%, 93%, 49%, 93%, and 0.70 for AD or AD mixed; and 67%, 67%, 15%, 96%, and 0.67 for RD. Overall dementia agreement between CACHE diagnoses and EHR/DCs was fair (Cohen's κ = 0.34).
Conclusion/ImplicationsIn this will characterized cohort, routinely collected health record diagnoses of AD/AD mixed and RD have only fair correlation with carefully phenotyped diagnoses. Determining additional features of a person’s medical record that may be predictive of AD/RD via formal classification modeling is warranted.
Measuring the impact of transition on children aging out of child protective services
Authors: Chateau Dan , Brownell Marni , V Joykrishna , Prior Heather , Stevenson Dale 
Published: September 2018

IntroductionOn their 18th birthday children in custody of provincial Child and Family Services (CFS) age out, and are adults in control of their own care. An additional extended transitional services program was introduced several years ago to address gaps in the provicion of, and access to, adult social services during this change.
Objectives and ApproachUsing linked population based data from the Manitoba Population Research Data Repository, children in the custody of CFS who turned 18 during a 10 year study period were compared to children not in custody. For those in custody of CFS, we also compared individuals who participated in the extended transitional care services to those who opted out. Outcomes included use of health services and prescription drugs, social assistance, involvment with the justice system, living in social housing, and mental health outcomes. For most outcomes, the two year period prior to the 18th birthday and the two year period after were measured.
ResultsDuring the study period, 4656 children in care of CFS turned 18 while in custody. There were 2811 permanent wards, of which 1663 participated in the extended transitional services program. An additional 1845 non-permanent wards also turned 18 during the study period. Permanent wards were much more likely to be long term wards (greater than six years, ~65\%) compared non permanent wards (~17\%). Opioid prescription rates more than doubled in the two years after their 18th birthday and were about 6 times greater than prescription rates for those not in care of CFS. Criminal accusation rates did not change after their 18th birthday, were about equal for permanent and non-permanent wards. For the majority of outcomes, the transitional services program appeared to have little impact.
Conclusion/ImplicationsCompared to children not in care of CFS, rates of most outcomes were considerably higher for wards. Not all outcomes demonstrated a significant change over the transition period. By linking data from so many different government departments, extra attention can be focused on areas likely to have the greatest impact.
Development and Characteristics of the Provincial Overdose Cohort in British Columbia, Canada
Authors: MacDougall Laura , Smolina Kate , Otterstatter Michael , Ko Margot , Godfrey David , Zhao Bin , Cheng Jing 
Published: September 2018

IntroductionBritish Columbia has the highest rate of opioid overdose in Canada, driven by the use of illegal opioids such as fentanyl. In addition to ongoing surveillance, there is a need for more comprehensive data to identify risk factors, inform the development of interventions, and evaluate the public health emergency response.
Objectives and ApproachThe Provincial Overdose Cohort is a linked administrative dataset based on information from hospital admissions, physician visits, prescription dispensations, poison centre calls, ambulance, emergency department, coroner’s data, and First Nations Client File. Overdoses in the province were identified for the period January 2015-November 2016. Overdoses occurring within a 24 hour period across data sources were grouped as a single episode. For identified cases and for a control population (a 20% random sample of the BC residents), health care and prescribing history was appended dating back to 2010. Initial analyses were conducted based on a prioritization process with knowledge users.
ResultsIntegration of distinct data sources about overdose events provided a more complete understanding of the extent of the opioid crisis than use of a single dataset alone. Between January 1, 2015 and November 30, 2016 10,456 overdoses occurred in BC. Overdose deaths represented only 13% of individuals overdosing; 54% of all overdoses were captured through ambulance records and 46\% through emergency and hospital records, with some overlap between the datasets. Most cases had contact with the health care system in the year before overdose suggesting opportunities for intervention. Some demographic differences were noted when comparing fatal and non-fatal overdoses, but few differences in health or prescribing histories were identifiable using administrative data.
Conclusion/ImplicationsThe Provincial Overdose Cohort is a uniquely comprehensive dataset in a jurisdiction at the forefront of the opioid overdose response. Jurisdictions developing surveillance systems should consider the inclusion of ambulance, emergency room and hospital data in order to more completely characterize the population at risk.