Statement Information Research Articles

Transmembrane Channel-Like (Tmc) Subunits Contribute to Frequency Sensitivity in the Zebrafish Utricle.

Information about dynamic head motion is conveyed by a central "striolar" zone of vestibular hair cells and afferent neurons in the inner ear. How vestibular hair cells are tuned to transduce dynamic stimuli at the molecular level is not well understood. Here we take advantage of the differential expression pattern of tmc1, tmc2a, and tmc2b, which encode channel subunits of the mechanotransduction complex in zebrafish vestibular hair cells. To test the role of various combinations of Tmc subunits in transducing dynamic head movements, we measured reflexive eye movements induced by high-frequency stimuli in single versus double tmc mutants. Wefound that Tmc2a function correlates with the broadest range of frequency sensitivity, whereas Tmc2b mainly contributes to lower-frequency responses. Tmc1, which is largely excluded from the striolar zone, plays a minor role in sensing lower-frequency stimuli. Our study suggests that the Tmc subunits impart functional differences to the mechanotransduction of dynamic stimuli.Significance Statement Information about dynamic head movements is transmitted by sensory receptors, known as hair cells, in the labyrinth of the inner ear. The sensitivity of hair cells to fast or slow movements of the head differs according to cell type. Whether the mechanotransduction complex that converts mechanical stimuli into electrical signals in hair cells participates in conveying frequency information is not clear. Here we find that the transmembrane channel-like 1/2 genes, which encode a central component of the complex, are differentially expressed in the utricle and contribute to frequency sensitivity in zebrafish.

Efek Moderasi Karakteristik Ceo Perusahaan Mendunia Pada Hubungan Kualitas Informasi Akuntansi Dan Nilai Perusahaan

Purpose: This study aims to examine whether CEO characteristics strengthen the effect of financial statement information quality on the firm value of well-known global companies. Methodology/approach: The sample is 366 well-known globally non-financial companies listed on the Asia Pacific Stock Exchange in 2019-2021. The sample was selected using a purposive sampling technique with criteria that companies’ annual and financial reports can be freely accessed. The analysis technique used is panel data regression analysis. Findings: The results show that the timeliness of financial reports and timely loss recognition significantly affect firm value. However, the effect of earnings management on firm value is not significant. Furthermore, CEO tenure, CEO gender, and CEO accounting education affect firm value significantly. This study contributes to the literature regarding the moderating effect of CEO characteristics in strengthening the effect of accounting information quality on firm value. Then it provides a view of the crucial effect of CEO characteristics in strengthening the impact of accounting information quality on a company's value. Practical Implication: Companies must pay attention to the financial report information and CEO characteristics such as CEO tenure, CEO gender, and CEO educational background in order to increase company value. Originality/value: This research is the first that examines the moderating effect of CEO characteristics on the impact of accounting information quality on the firm value of well-known global companies on the Asia Pacific Stock Exchange

Analisis Arus Kas Operasi, Leverage, Likuiditas, Pertumbuhan Perusahaan terhadap Revaluasi Aset Tetap

The purpose of this study is to analyze the effect of operating cash flow, leverage, liquidity and company growth on fixed asset revaluation. In this study, there were 4 companies that met the criteria from a total observation of 46 companies with the object of research being transportation subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2014 to 2021. The results of this study indicate that the operating cash flow variable has a negative effect on revaluation. fixed assets, leverage has no effect on fixed asset revaluation. The variable liquidity has a negative effect on the revaluation of fixed assets. Taken together operating cash flow, Leverage, Liquidity and growth of the company significantly influence the revaluation of fixed assets. This research can be taken into consideration for investors and shareholders to be more careful in receiving financial statement information provided by companies in making investment decisions. For companies to be able to determine positive policies that can maintain business continuity and meet the expectations of shareholders.

Atlas for reporting PET myocardial perfusion imaging and myocardial blood flow in clinical practice: an information statement from the American Society of Nuclear Cardiology.

Atlas for reporting PET myocardial perfusion imaging and myocardial blood flow in clinical practice: an information statement from the American Society of Nuclear Cardiology.

Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables

AbstractThe purpose of this research is to provide knowledge related to the influence of the internal control system, the use of information technology and human resource capacity on the quality of financial statement information with external factors as moderating variables. The questionnaire used to gather the data for this study was distributed to 107 Lamongan district employees who work in the financial industry. This research proves that the internal control system, utilization of information technology and human resource capacity has a positive and significant impact on the quality of financial statement information. external factors have no influence on the capacity of human resources on the quality of financial statement information. Future studies may select a wider sample, such as the Provincial Government.Keywords:Internal control system, utilization of information technology, human resource capacity and quality of financial report information.

Self-perceived outcomes of informative and apologetic self-disclosure: A mixed methods study

PurposeSelf-disclosure statements that are informative, rather than apologetic, have been demonstrated to improve listener perceptions of adults who stutter (Byrd et al., 2017). The purpose of the present study is to investigate the benefits of self-disclosure from the perspective of the speaker and to determine whether self-disclosure statement type is associated with self-perceived outcomes of use. MethodA total of 156 adults who stutter completed a survey adapted from a previous study investigating affective, behavioral, and cognitive outcomes of voluntary stuttering. Survey responses were analyzed using descriptive and inferential statistics to determine if there was a significant relationship between self-disclosure statement type and self-reported outcomes. Additionally, responses to two open-ended questions relating to timing of self-disclosure and self-disclosure experiences in general were analyzed using reflexive thematic analysis. ResultsSelf-disclosure was perceived as beneficial in at least one context by 96.8 % of respondents. Respondents who used an informative self-disclosure statement were more likely to agree that self-disclosure increased confidence and were less likely to report attempting to conceal or avoid stuttering than respondents who used an apologetic self-disclosure statement. Themes relating to additional aspects of self-disclosure experiences included personalized use, social connection, acceptance of stuttering, challenging cognitive distortions, communication is easier, self-empowerment, humor, voluntary stuttering, and vulnerability to prejudice. ConclusionSimilar to studies investigating the influence of self-disclosure on listener perceptions, informative self-disclosure is associated with greater self-perceived benefits than apologetic self-disclosure for adults who stutter.

Capacity Bulding Pondok Pesantren Melalui Standarisasi Laporan Keuangan Menggunakan Aplikasi Akunku

Purpose – This service aims to increase the capacity of Pondok Pesantren managers in reading and compiling financial report information using the web-based “Akunku” application. Through this service activity, it is hoped that the training participants will be able to map accounts at Pondok Pesantren and compile financial reports according to Pondok Pesantren financial management standards with the help of a tool in the form of the web-based My Account application, which can present financial reports in real-time and is easily accessible from anywhere. Design/methodology/approach – This service is carried out through several stages of activity, namely (1) providing basic accounting materials, (2) journaling practices and inputting transactions through the “Akunku” application, and (3) the practice of reading financial statement information through the “Akunku” application. The stages of community service begin with the pretest and end with the posttest to determine the increase in the human resource capacity of managing Pondok Pesantren. Findings – There are 13 Pondok Pesantren assisted by Bank Indonesia, categorized as modern boarding schools. The thirteen Pondok Pesantren are categorized as modern because the activities of the students include religious education accompanied by formal education at the Madrasah Ibtidaiyah (MI), Madrasah Tsanawiyah (MTS), Madrasah Aliyah (MA) and Higher Education levels. In addition, the thirteen Pondok Pesantren instilled an entrepreneurial spirit in the students through a business unit at the Pondok Pesantren. However, the thirteen Pondok Pesantren were constrained in compiling financial reports due to the lack of knowledge of accounting-related human resources and the absence of supporting tools in preparing financial reports. Originality/value – The posttest results show that service implementation can be effective, as shown by a better understanding than before there was capacity building. This service provides a new understanding for Pondok Pesantren managers regarding preparing financial reports for Pondok Pesantren. Preparing Pondok Pesantren financial reports using the “Akunku” application was chosen because of the ease of access from anywhere.

A comparison of the shear bond strength between denture teeth and denture base resins manufactured either conventionally or with a 3D printer

Statement of problemLimited information is available on the shear bond strength (SBS) between denture teeth and denture base resins fabricated using a stereolithography (SLA) 3-dimensional (3D) printer. PurposeThe purpose of this in vitro study was to evaluate the SBS between denture teeth and the denture base resins produced with the conventional method and with a 3D printer. Material and methodsConventional or 3D printed denture teeth were included in the study. The denture base resins were manufactured either conventionally or with a 3D printer. Four subgroups were tested: conventional teeth-conventional base resin (CT-CB), conventional teeth-printed base resin (CT-PB), printed teeth-conventional base resin (PT-CB), and printed teeth-printed base resin (PT-PB). The maxillary molars were combined with Ø5×2.5-mm-cylindrical denture base resin. Shear bond testing was performed by applying a parallel force to the denture teeth-denture base resin interface by using a blade-edge chisel with a crosshead speed of 1 mm/min until failure occurred. SBS and elastic modulus (EM) were recorded. One-way ANOVA followed by the Dunnett T3 post hoc test was used for the statistical analysis (α=.05). The failure modes of the specimens were also analyzed. ResultsA statistically significant difference (P<.05) was found between the evaluated groups for the SBS and EM values. PT-PB showed the highest SBS value (15.4 ±2.7 MPa), and CT-PB showed the lowest (0.9 ±0.7 MPa). The PT-CB group showed the highest EM value (62.74 ±20.80 GPa), and the CT-PB group showed the lowest (29.46 ±28.40 GPa). The CT-CB and CT-PB specimens showed mostly adhesive failure; none of the PT-PB specimens showed adhesive failure. ConclusionsThree-dimensional printing led to a better bond between the denture teeth and the denture base resin compared with the conventional method. Although these findings need to be supported by clinical studies, the use of 3D printers is appropriate in the production of denture teeth and denture bases.

Managerial ability and financial statement disaggregation decisions

Firms with high-ability management teams disclose more disaggregated information in financial statements than other firms after accounting for endogeneity concerns. Investors deem the disaggregated information disclosed by high-ability managers to be more credible. More disaggregated accounting information reduces stock price crash risk and lowers the cost of equity to a greater extent when provided by high-ability managers. Superior managers’ performance pay is positively related to the level of financial statement disaggregation. These results show that high-ability managers and their firms benefit more from providing granular accounting information.

Transparency in Financial and Fiscal Affairs at Municipal Level: The Lessons from the Gandaki Province, Nepal

Transparency in Financial and Fiscal Affairs at Municipal Level: The Lessons from the Gandaki Province, Nepal

Demonstrating Retrieval of Financial Information in XBRL

The Securities and Exchange Commission (SEC) has upgraded the existing system of Electronic Data Gathering, Analysis, and Retrieval (EDGAR), to Interactive Data Electronic Applications (IDEA) platform, using eXtensible Business Reporting Language (XBRL). In January 2009, the SEC issued its final mandate for XBRL adoption and the conversion target dates for all firms. This conversion enables users to retrieve listed companies’ financial statement information at two levels, document and the data element, compared to the document level alone under the existing system of EDGAR. Beneficial to all users, this change is particularly important to resource-strapped entities such as small businesses, and universities. The result is user friendly for students researching information. With simply the industry standard tool of Microsoft Excel, without expensive proprietary XBRL modules, detailed information is now available, quickly, efficiently and at minimum cost. This paper explains the basic concept of XBRL and demonstrates the ease of the retrieval process in Microsoft Excel.

Detecting fraud of financial reports through fraud hexagon theory and financial distress elements

The purpose of this study is to prevent fraud by detecting financial reports listed on the Indonesia Stock Exchange (IDX). The fraud detection tools used in this study are elements of the Fraud Hexagon Theory and Financial Distress. The fraud hexagon elements consist of Stimulus, Capability, Collusion, Opportunity, Rationalization, and Ego which are supporting variables in detecting fraudulent financial statements. The population of this study is all State-Owned Enterprises listed on the IDX for the 2017-2021 period. Purposive sampling technique was used to determine the research sample and obtained a sample of 100 observations. The research method used is multiple linear regression analysis method. The results of the study show that stimulus, capability, collusion, opportunity, rationalization, ego and financial distress simultaneously influence financial statement fraud. Partially, stimulus, collusion, and ego effect detecting fraudulent financial statements, while capability, opportunity, rationalization, and financial distress have no effect on detecting fraudulent financial statements. This research has implications for the government as a regulator, or parties who use information in financial statements as a material consideration in assessing the opportunities for fraudulent acts to occur in company financial reports.

Influence of Firm size on Audit Quality and Earnings Management Relationship: Evidence from Listed Manufacturing Firms in Nigeria

The study investigated the influence of Firm size on the relationship between Audit quality and Earnings Management of listed Consumer Goods Manufacturing firms in Nigeria. This study tested a number of audit quality indicators (auditor’s tenure, Audit firm size and joint audit) and earnings management proxies that is (earnings restatement and discretionary accruals), using 26 listed consumer-goods manufacturing firms as the study population. Secondary data were extracted from the annual report of 13 listed consumer-goods manufacturing firms while judgmental sample from the population, covering the study period from 2012 to 2018 using historical data were adopted. The data were tested through the use of Univariate, Bivariate and Multivariate analysis. Univariate/descriptive, Bivariate, Pearson Product Moment Correlation (PPMC) techniques by use of E-view 10 Econometric software and Multivariate – regression model. The findings of the study showed that firm size variability does not influence every aspect of the Firm's attributes. Some aspects of Firms' characteristics are influenced by the size of the Firm whereas some other aspects do not respond to size variability. As was indicated by the Firm size analyses, earnings restatement of consumer-goods manufacturing firms does not respond to Firm size attribute while their discretionary accrual practices significantly depend on their size attributes. The study concludes that firm size is a significant moderator between the use of audit quality and earnings management, however it depends of the variable of earnings management used. In the light of these, it is the recommendation of this study that to ensure positive significant relationship with earnings management, the firms should voluntary engage two audit firms in all to other to allow for effective comparison, so that hidden information in financial statement could be dictated or revealed; the total assets as a dimension of firm size should be r

The effects of accounting comparability, income smoothing and engagement partners on audit risk

This study investigates whether accounting comparability, income smoothing and engagement partners affect audit risk perceived by auditors. We find that both accounting comparability and income smoothing reduce perceived audit risk and that the interaction of these two variables incrementally reduces perceived audit risk. We also find that the interaction of accounting comparability and income smoothing incrementally reduces perceived audit risk when engagement partners exert more effort in auditing. The results imply that when clients exhibit both cross‐sectional and the time‐series informativeness of financial statements, auditors lower their perceived audit risk and reduce risk premium, which decreases deadweight cost to these clients. This is especially the case when engagement partners exert more effort in auditing. To the best of our knowledge, this is the first empirical study to test the interaction effect of accounting comparability, income smoothing and engagement partners on perceived audit risk.

Nonprofit accounting conservatism

In this study we examine whether U.S. nonprofit organizations engage in conservative financial reporting, and whether conservatism has an impact on future donations. Employing the model developed by Ball and Shivakumar (2005) for non-public companies, coupled with a sample of over 72,000 industry diverse nonprofit-years, we find evidence consistent with nonprofit firms, on average, reporting conservatively. Further, when we consider stakeholder demand for financial reports, we find that organizations that receive sizable government funding report more aggressively, consistent with a reduced demand for financial statement information. We also consider whether nonprofit managers have incentives to report conservatively, and document that organizations providing bonuses or perquisites to their executives report more aggressively. Finally, we study whether donors value conservative reporting and find that organizations that report conservatively are associated with higher future contributions. We believe these findings will be of great interest to managers, regulators, and those that engage in academic research in this important sector of our economy.

Firm Attributes and Earnings Predictability of Listed Manufacturing Companies in Nigeria

Earnings predictability is a measure of how well the past earnings of a firm can explain its current earnings. Earnings measurement is very important in accounting since the performance of the firm can be seen by a wide range of users. The primary role of the financial statement is to disclose the financial statement information to internal and external users in a timely and reliable manner. This study was to ascertain the relationship between firm attributes and earnings predictability of quoted manufacturing companies in Nigeria. The population of the study consisted of all the listed manufacturing companies in Nigeria for the year ending 2021. Purposive sampling was used to sample 12 manufacturing firms that were continuously listed and actively trading on the floor of the Nigerian Exchange Group (NXG) Ltd. during the period 2017 to 2021 and whose financial statements are available and have been consistently submitted to NXG for the period under study. The ex post facto research design was used to establish the effect of firm attributes on earnings predictability. The firm attributes reviewed were firm size, age, leverage and liquidity, while earnings predictability was measured by operational cash flows on total assets. Panel regression data using a pooled estimate of ordinary least squares method was used for data analysis. The result revealed that firm age, firm size, firm leverage and firm liquidity all have weak effects on the dependent variable. Based on the findings, it was concluded that firm attributes have weak but positive effects on earnings predictability. It was recommended that manufacturing companies should provide quality earnings reports stating the earnings per share, operational cash flow, and total assets. This will showcase the accrual quality which could assist investors in estimating future earnings thereby making decisions to avoid security mispricing.

Upaya Peningkatan Kualitas Informasi Laporan Keuangan Melalui Proyek Desain Akuntansi

UMKM merupakan unit usaha mikro, kecil dan menengah dari masyarakat yang senantiasa perlu mendapatkan pendampingan dan juga pelatihan guna mendukung program pemerintah. Kami melakukan pelatihan dan pendampingan dalam pencatatan pembukuan secara sederhana dan praktis Sesuai hasil survey bahwa pemilik “Ning Har Sambel Pecel Suroboyo” selama ini hanya membuat laporan keuangan sebatas mencatat saja. Untuk itu dalam upaya meningkatkan kualitas informasi laporan keuangan, maka perlu dilakukan penyuluhan. Dengan melalui program Pengabdian Masyarakat Pemanfaatan Ipteks Bagi Masyarakat (PIKAT) Kami berupaya untuk membantu UMKM dalam melakukan pencatatan pembukuan keuangan secara praktis dan mudah dengan menggunakan bantuan aplikasi yang didesain sedemikian rupa, agar mudah difahami dan dapat meningkatkan pengetahuan serta keterampilannya. Sehingga hasil informasi dari laporan keuangannya dapat dengan cepat dan mudah diperoleh serta berkualitas, terutama oleh pihak manajemen. Hasil penyuluhan ini, menunjukkan bahwa pemilik UMKM menerapkan ilmu akuntansi yang telah diberikan serta menggunakan aplikasi Count &amp; Grow dalam pencatatan keuangannya, dan omzet UMKM semakin meningkat. Dengan demikian kualitas informasi atas laporan keuangan dapat membantu UMKM dalam mengatur kondisi keuangan menjadi lebih baik dan dapat digunakan sebagai dasar dalam pengambilan keputusan.

Програми реструктуризації кредитів в умовах пандемії коронавірусу: порівняльний аналіз вітчизняної та міжнародної практики

Introduction. Loan restructuring is one of the toolkit for the resolution of problem loans. It directly affects the quality of assets, profitability and capitalization. This credit risk management tool always requires fine-tuning with the involvement of the regulator, as problem loans may be misclassified, namely restructured rather than classified as non-performing, and provisions may be inadequate to the risk, i.e. understated. Problem Statement. In the conditions of a systemic crisis, the probability of defaults on loans increases, and it is extremely important that lenders go to exactly those borrowers who maintain their viability and are ready to resume debt service immediately after the normalization of working conditions. It depends on the position of the regulator to what extent this practice is uniform among banks to prevent distortion of reporting. Along with this, reaching an agreement between the parties is always a difficult process of finding compromises and balancing interests. Purpose. To study the domestic and international experience of commercial banks and banking supervisory bodies in restructuring problem loans for borrowers who have experienced financial difficulties due to the coronavirus pandemic. Methods. The study was conducted by comparing domestic and international practice in the field of credit restructuring regulation and analyzing the disclosure of relevant information in financial statements by banks using the methods of statistical analysis of series dynamics and factor analysis of data. Content analysis was used in the review of scientific publications and reports. Results. The actions of the National Bank of Ukraine on the regulation of credit restructuring can be assessed as palliative, since they do not establish clear rules and do not guarantee the prevention of manipulations by banks, and also do not encourage creditors to grant concessions to borrowers. Banks with foreign capital (of Western countries) were guided by the instructions of the European supervisory authority EBA and the instructions of the parent bank regarding the recognition of the quality of restructured loans. Independent auditors of Ukrainian banks used different approaches to disclosure of information about restructuring in annual reports. In Ukraine, as in most countries of the world, the regulatory body gave temporary consent to the exclusion of restructured loans from the amount of problem loans. The benefit for banks is the ability not to accrue reserves for such exposures. However, the suspension of principal payments did not exempt him from paying interest, and in fact the borrower overpaid for the loan. It seems correct if the regulator would require recognition of the loan as problematic in case of repeated restructuring. Conclusions. The NBU is called upon to summarize the results of the work carried out by banks on credit restructuring and to provide banks with specific recommendations so that the banking sector would be ready for possible new upheavals It is expedient to determine 9 months as the maximum period of moratorium (credit holidays) that can be applied by banks.

Statistical mapping and data collection of critical equipment failures in the weaving section of textile manufacturing

AbstractThe study's foundation was a scenario analysis of a textile mill's weaving department, with the goal of determining the necessity of a reliable and comprehensive plan for scheduling maintenance time. According to the background information and problem statement, incidents of Run failure maintenance and lengthy downtime (up to 60 days) undermine the machines' availability. The desired efficiency and production are 90% and 194.76 m, respectively; however, the preliminary results indicated less. This indicated a gap that must be closed by implementing regular and appropriate maintenance plans. Additionally, the incoherent and inconsistencies points at a lack of an efficient maintenance plan. It was established that the current strategy is not optimized and does not ensure machine availability because there are disparities and irregularities in the maintenance of crucial equipment. The objective of the study was to map out the critical equipment and collect data on the number and time between failures encountered in the weaving section of the textile manufacturing processes. Failure mode and effect analysis and fish‐bone diagram were used in the analysis of the data. Mapping results indicated downtime up to 60 days, the productivity was estimated at 194.76 m, and efficiency was 90%. The results showed that the critical equipment were the essential piece of machinery in the production line of a textile mill.

Aspect Based Sentiment Analysis using Various Supervised Classification Techniques: An Overview

The Sentiment Analysis (SA) work is concerned with identifying aspect terms and categories and categorising emotions (positive, negatively, conflict, and neutral) in ratings and reviews. When it comes to subjectivity, it's typical to divide sentences into objective phrases that include accurate information and subjective statements that include express ideas, beliefs, and perspectives on a given topic. Various existing researchers have already done a lot of work in sentiment analysis with various methods, including aspect extraction. This paper proposed a systematic literature analysis of numerous sentiment analysis using supervised and unsupervised classification techniques. We investigate a few features extraction Natural language Processing (NLP) techniques used to identify aspects of machine learning for the detection of sentiment. An extensive experiment analysis, we discuss the findings of the study, challenges of the current and define the problem statement for the future direction