Real Activity Research Articles

Код Достоевского. Герменевтика телесности Акима Волынского

The article examines the history of the origin and conceptual features developed by the famous philosopher, literary critic and art critic of the late XIX – early XX century. Akim Lvovich Volynsky, an innovative method of interpreting works of art for his time, based on the hermeneutics of physicality – deciphering the language of plastics, poses, movements, etc. First used to analyze the symbolic language of Leonardo da Vinci, manifested in his plastic images, this method was actively used by Volynsky to interpret the images of Dostoevsky's characters and identify the hidden intentions of the author. And studying in detail the portraits of heroes painted by the great writer, Volynsky considers them as a symbolic cipher, the key to their characters, spiritual life and signs of future vicissitudes in their destinies; he suggests delving into all the smallest details of the plastic image of the heroes, comparing individual, disparate strokes to reveal the hidden intentions of the author. The article analyzes the concept of the unconscious, an alternative to the Freudian one, related to the hermeneutics of Volynsky's corporeality. If psychoanalysis studies primitive instincts, repressed into the unconscious by external symptoms, then Volynsky, deciphering the anatomical features, gestures, postures, habits, and elements of clothing of Dostoevsky's characters, diagnoses the diseases of higher consciousness (mind, spirit) prevailing in them. The innovative nature of Volynsky's method is shown, which allows to penetrate into the artistic fabric of Dostoevsky's novels, to describe, on the one hand, the psychological characteristics and personal traits of his characters, and on the other – their beliefs, values and life aspirations. The origins of the Volynsky method are analyzed. A hypothesis is put forward about the genetic connection of Volynsky's concept with Spinoza's philosophy, linking the phenomenon of thinking with the real activity of the thinking body. The author believes that Spinoza's proposed solution to the problem of dualism of material and spiritual substances played an important role in the formation of the hermeneutics of Volynsky's corporeality. According to Spinoza, extension and thinking are modes of the same substance, and there is a one-to-one correspondence between them. Applying this approach to the concept of art criticism, Volynsky considered matter, physicality as the key to spirit, and spirit as the key to matter. Volynsky's hermeneutics of corporeality was developed in his philosophy of dance.

EKONOMI KREATIF DALAM PENGELOLAAN SAMPAH DI LINGKUNGAN KAMPUS UNIVERSITAS MUHAMMADIYAH MATARAM

Mataram Muhammadiyah University campus, located at Jalan K.H.Ahmad Dahlan, No. 1, Pagesangan City of Mataram, West Nusa Tenggara. Garbage is a very serious and difficult problem to avoid, the waste generated on the Mataram Muhammadiyah University campus is increasing every year, balanced by the increasing number of students and academics. Mataram Muhammadiyah University itself has difficulty dealing with the waste problem. There are still many members of the UMMAT academic community whose awareness and concern for dealing with waste problems is still lacking. The habit of burning garbage is still ingrained in cleaning workers in dealing with waste problems. The result achieved from this activity is the awareness of the cleaners starting to understand the importance of managing waste. Because not only will it help preserve the environment but it can also help the people's economy with training on creations that can be made from waste and have a sale value. Also with the procurement of trash cans on the Mataram Muhammadiyah University Campus, students and cleaners can carry out real activities in waste management by sorting waste, both organic and non-organic.

Analisis Nilai Karakter Sabar dalam Film Merindu Cahaya de Amstel untuk Pembelajaran PAI

Patient character education is a very fundamental thing, there is a need for education to face life's problems patiently. Educators are required to be more varied in educating students, so there is a need for real alternative practice activities to overcome this. The film Merindu Cahaya de Amstel depicts many patient characters who can be used as a learning tool. Therefore, the aim of this research is to describe the patient character values ​​found in the film Merindu Cahaya De Asmtel and their relevance to Islamic religious education. The approach used in this research is qualitative with a content analysis method. The data collection technique in this research uses document study, the researcher as a tool for observing speech and images with elements of patient character, then clarifying them based on categories of patient character, then explaining and analyzing how relevant they are to Islamic Religious Education, to produce an in-depth interpretation regarding the value of patient character. with the object of study is the film Merindu Cahaya de Amstel. Based on the results of the research conducted, there were 40 patient scenes, 20 of which were in the form of speech and the other 20 were in the form of behavior. The character of patience expressed is divided into several things, including: 1. Patience in holding back anger, 2. Patience in forgiving, 3. Patience in worship, 4. Patience in accepting fate, 5. Patience not to hurt other people, 6. Patience with unkind treatment good from other people, 7. Be patient in disaster.

Pemberdayaan Masyarakat Untuk Meningkatkan Kualitas Hidup

This Thematic Real Work Lecture activity focuses on community empowerment to improve the quality of life for children at the Aisha Jena Orphanage Foundation in the hope of increasing knowledge and improving the quality of life for children. This Thematic Real Work Lecture activity aims to provide socialization and education about mental health and the impact of bullying. Parents certainly have an important role in building children's development, therefore the target in this Thematic Real Work Lecture activity is the creation of success in fostering reasoning power, a sense of responsibility, empathy, and adding direct learning experiences, and applying them in everyday life in society. The method in this Thematic Real Work Lecture activity is in the form of socialization about understanding reasoning power, a sense of responsibility and providing direct education, because not all children in the orphanage know material about mental health and the impact of bullying in order to prevent bullying cases from increasing.

Integrated workflow for the identification of new GABAA R positive allosteric modulators based on the in silico screening with further in vitro validation. Case study using Enamine's stock chemical space.

Numerous studies reported an association between GABAA R subunit genes and epilepsy, eating disorders, autism spectrum disorders, neurodevelopmental disorders, and bipolar disorders. This study was aimed to find some potential positive allosteric modulators and was performed by combining the in silico approach with further in vitro evaluation of its real activity. We started from the GABAA R-diazepam complexes and assembled a lipid embedded protein ensemble to refine it via molecular dynamics (MD) simulation. Then we focused on the interaction of α1β2γ2 with some Z-drugs (non-benzodiazepine compounds) using an Induced Fit Docking (IFD) into the relaxed binding site to generate a pharmacophore model. The pharmacophore model was validated with a reference set and applied to decrease the pre-filtered Enamine database before the main docking procedure. Finally, we succeeded in identifying a set of compounds, which met all features of the docking model. The aqueous solubility and stability of these compounds in mouse plasma were assessed. Then they were tested for the biological activity using the rat Purkinje neurons and CHO cells with heterologously expressed human α1β2γ2 GABAA receptors. Whole-cell patch clamp recordings were used to reveal the GABA induced currents. Our study represents a convenient and tunable model for the discovery of novel positive allosteric modulators of GABAA receptors. A High-throughput virtual screening of the largest available database of chemical compounds resulted in the selection of 23 compounds. Further electrophysiological tests allowed us to determine a set of 3 the most outstanding active compounds. Considering the structural features of leader compounds, the study can develop into the MedChem project soon.

Institutional ownership and earnings quality: Evidence from China

We examine the impact of institutional ownership on earnings quality in China. We have employed two proxies of earnings quality: discretionary accruals and real earnings management. Using 19,743 firm-year observations from 2009 to 2017, we find that firms with higher institutional ownership are more likely to display higher earnings quality in lower discretionary accruals and lesser real activities manipulation. Our results are robust after controlling for endogeneity.

EARNINGS QUALITY DURING COVID-19: CENTRAL ASIAN CASE

The purpose of this research. In 2021 Gong & Choi investigated the eff ect of State ownership on Accounting quality. Positive relationship between State ownership and Earnings management has weakened in recent years, which is the result of the eff ective mixed-ownership reform [1]. Our research is an event study to assess the impact of COVID-19 on the National IPO/SPO Program results in terms of Earnings quality changes in partial state-owned enterprises.Methodology. We analyze 572 unbalanced panel fi rm-year observations during 2009-2021period. Sample data is extracted from KASE Stock Exchange population across diff erent industries excluding fi nancial institutions and investment holdings. To estimate Earnings quality, we combine Kasznik cash fl ow model for accrual-based Earnings management and Roychowdhury aggregate model for real activity Earnings management [2; 3].Findings. We found that COVID-19 positively aff ected Earnings quality in partially state-owned companies and its eff ect was stronger compared to Earnings quality in 100 % owned private and state enterprises. Despite such the immediate and positive reaction, in post COVID-19 2021 year, Earnings quality deteriorated in partial state-owned companies (with 50-99 % Government ownership) up to the level of 100 % private/state companies.Originality / value of the research. Our study is among the fi rst attempts to analyze Earnings quality dynamics over 2009-2021 horizon in Kazakhstan with the assessment of COVID-19 impact. As a practical recommendation, our research fi ndings could be integrated into the National IPO/SPO Program as a red fl ag to impact Earnings quality trend in partial state-owned enterprises.

Analisis Perkembangan Fisik Motorik Anak Melalui Kegiatan Bermain

Real work education (KKN) is an education in the form of community service. In this service, students apply the theories they have after studying for several semesters into a real form of community service. In this service, students carry out several activities that develop children's physical motor skills. Physical development is the growth or changes experienced in a person's body which are clearly visible from changes in the shape and size of a person's body. Motor development is controlling the development of body movements through coordinated activity of muscles, nerves and nerve centers. Therefore, a child's physical motoric development is a process that the child goes through regarding the growth and development that occurs in the child. The aim of this research is to find out the extent of children's physical motor development through real work lecture activities.

Strategic earnings management in family firms

AbstractWe examine how family firms strategically manage earnings by using discretionary accruals (AEM) and real activities (REM). Using a sample of privately controlled but publicly listed firms in China between 2007 and 2018, we find that, under normal circumstances, family firms are less (more) likely than nonfamily firms to use REM (AEM) for earnings management, and they use REM and AEM as substitutes. However, when firms are under pressure to meet important earnings benchmarks that are critical to the survival of their businesses, family firms increase their use of REM more than do nonfamily firms. Finally, family firms strategically use REM to improve their future firm performance. This study challenges the unidirectional relationship between family firms and earnings management that is typically documented in existing studies.

Earnings management, investor sentiment and short-termism

PurposeThis study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic periods to boost corporate profits.Design/methodology/approachThe authors analyzed non-financial Brazilian publicly traded firms from 2010 to 2020 by estimating industry-fixed effects of groups of short- and long-horizon firms to compare their behavior on earnings management practices during bullish moments. For robustness, the authors used alternate measures and trade-off analyses between earning management practices.FindingsThe findings indicate that, during bullish moments, companies prioritize managing their earnings through real activities management (RAM) rather than accruals earnings management (AEM), depending on their time horizon. The results demonstrate the trade-off between earnings management practices.Research limitations/implicationsThis study presents limitations when using proxies for earnings management and investor sentiment.Practical implicationsInvestors and regulators should closely monitor companies' operations, especially during bullish market conditions to prevent fraud.Originality/valueThe study addresses investor sentiment mediation in the earnings management discussion, introducing the short-termism approach.

The systemic risk-uncertainty-real economic activity nexus: What is beyond median estimation?

The paper investigates the lead-lag relationships among systemic risk, economic uncertainty and real economic activity for top-5 contributors to global systemic risk, the USA, China, the UK, France and Japan, during January 2010-July 2023. By decomposing these variables into a below- and above-the-median components and applying VAR models to them, we confirm the presence of asymmetric relationships among systemic risk, economic uncertainty and real economic activity. Most of these asymmetric linkages are found for the USA, followed by the UK and China.

Managers’ perception of product market competition and earnings management: a textual analysis of firms’ 10-K reports

PurposeIn this study, the author examines the effect of managers’ perception of product market competition on accruals and real earnings management.Design/methodology/approachThe author develops a new text-based measure of the emphasis managers place on product market competition by conducting a textual analysis of firms’ 10-K filings. Using this measure, the author conducts a battery of econometric analyses and robustness checks to investigate the impact of this measure of product market competition on measures of accruals and real earnings management.FindingsThis study finds robust evidence that when management perceives more competitive threats, they are more likely to engage in accruals-based earnings manipulation but are less likely to engage in real earnings management activity. The author argues that these findings are due to managers’ career concerns enticing them to manage earnings via accrual when competition is high, but that greater product market competition discourages real earning management activity as it can diminish firms’ competitiveness.Practical implicationsThe findings of this paper have important policy and practical implications since it signals that managers’ perceptions of product market competition is able to affect accounting choices, information environments and economic outcomes in firms.Originality/valueThis study develops a new text-based measure of managers’ perception of product market competition with the aid of GPT-4. The author then using this measure provides firm-level evidence on how this relates to earnings management.

The effects of Foreign Investment shocks on the US economic growth and risk factors

ABSTRACT We examine the effects of shocks to Total Foreign Investment (TFI) and its components, Foreign Portfolio Investment (FPI), Foreign Direct Investment (FDI), and Bank Credit (BC) on the US economic growth and risk factors by estimating a series of Dynamic Factor Models. We extract comovements from 31 indicators to capture composite indices of output, monetary, and credit risk conditions that measure the US market conditions. We find that positive shocks to TFI, FPI, and FDI increase the real economic activity and lower the aggregate risks in the US. We also find that a shock to FPI results in the largest impacts on output and risk factors as well as their associated indicators, followed by shocks to TFI and FDI, respectively. Furthermore, we find that FPI shocks contribute the most to the historical fluctuations of output, monetary, and risk indicators.

Pendampingan Pendaftaran NIB sebagai Faktor Kunci Kesuksesan UMKM di Era Digital di Desa Sait Buttu Saribu Pamatang Sidamanik

Head of BPS Pematangsiantar, Marlise Simamora, through BPS Social Statistics Function Coordinator Eksandi Simanjuntak, explained that the Covid-19 virus pandemic caused the open unemployment rate (TPT) in Pematangsiantar to increase from 11.09 percent in 2019 to 11.50 percent. The aim of this activity is to provide an understanding of the importance of digital NIB and OSS to obtain ease of business legality and other documents such as corporate or individual NPWP. This activity is carried out using the method of socialization and assistance to the community which is carried out for approximately one month and has a special target for people who do not yet have a business registration number (NIB) but already own or run a micro business. This real work lecture activity has been coordinated directly with the Sait Buttu Saribu Saribu Pamatag Sidamanik Village government.

Intertemporal Income Shifting and the Taxation of Business Owner-Managers

Abstract We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more heavily under progressive personal taxes. The remainder reflects systemic profit retention over long periods to take advantage of lower tax rates, including preferential treatment of capital gains. We find no evidence that this tax-induced retention increases business investment. It does, however, substantially reduce the tax revenue raised from high income business owners.

Neural substrates of cough control during coughing

Cough is known as a protective reflex to keep the airway free from harmful substances. Although brain activity during cough was previously examined mainly by functional magnetic resonance imaging (fMRI) with model analysis, this method does not capture real brain activity during cough. To obtain accurate measurements of brain activity during cough, we conducted whole-brain scans during different coughing tasks while correcting for head motion using a restraint-free positron emission tomography (PET) system. Twenty-four healthy right-handed males underwent multiple PET scans with [15O]H2O. Four tasks were performed during scans: “resting”; “voluntary cough (VC)”, which simply repeated spontaneous coughing; “induced cough (IC)”, where participants coughed in response to an acid stimulus in the cough‐inducing method with tartaric acid (CiTA); and “suppressed cough (SC)”, where coughing was suppressed against CiTA. The whole brain analyses of motion-corrected data revealed that VC chiefly activated the cerebellum extending to pons. In contrast, CiTA-related tasks (IC and SC) activated the higher sensory regions of the cerebral cortex and associated brain regions. The present results suggest that brain activity during simple cough is controlled chiefly by infratentorial areas, whereas manipulating cough predominantly requires the higher sensory brain regions to allow top-down control of information from the periphery.

Decentralized Finance (DeFi): A Functional Approach

ABSTRACT ‘Decentralized finance’ (DeFi) refers to a range of applications in the crypto-asset space that seek to disintermediate the provision of financial services through reliance on self-executing computer code (‘smart contracts’). DeFi has so far been mainly self-referential in that it has largely facilitated the financing and trading of crypto-assets rather than providing intermediation services to support real economic activity. Yet this may change in the future, should asset tokenization or the use of DeFi applications by existing financial institutions lead to greater interconnections with traditional finance (TradFi). We argue that many of the functions that DeFi tries to mimic are similar to those in TradFi, and so are many of the risks that this intermediation entails. The same economic rationale that has guided financial regulation for decades can hence be applied to the crypto and DeFi world as well. Risks in DeFi are often exacerbated by the severity of market failures (externalities and information asymmetries). Having compared the functions performed in TradFi and DeFi, we show how regulation to protect consumers, maintain market integrity, and ensure financial stability applies to DeFi. Finally, we sketch a possible approach to the regulation of DeFi that takes into account its specificities and functions.

Analysis of the Social Determinate of Economic views and Opinions by Rabindranath Tagore

Rabindranath Tagore (1861–1941) was, in essence, a poet, but one who wrote poetry as well. His contributions to the economic concepts of religion and education, politics and social change, moral renewal, and economic rehabilitation have been outstanding. We covered Rabindranath Tagore's views on sustainable rural development and eco-ethical human livelihood in this post. These concepts were scattered throughout his life in a number of publications. He was not an economist and lacked academic schooling. That being said, he has combined social education with a number of business initiatives. His main contribution was to "rural rebuilding" via cooperative groups, and his applied knowledge of economics has improved the lives of those who are less fortunate. He created a welfare economics model for the underprivileged villages. To incentivize the exporters to promote their goods, he introduced the concept of a "cartel" to artisans. Along with education, he believed that economic advancement was also necessary. All of his real economic activities are significant in his modern era.

Kann die Europäische Union im globalen Steuerwettbewerb um Investitionen bestehen? Bestandsaufnahme und Handlungsempfehlungen

In recent years, the European Union has dedicated itself with great vehemence to the fight against international tax avoidance. The result of this policy is the restriction of tax structuring leeway while at the same time significantly increasing tax complexity, double taxation risks and potential legal uncertainty for companies in the European single market. Tax frictions in the EU therefore continue to exist, while international tax competition is likely to focus increasingly on the real economic activity and substance of companies in the face of declining scope for tax structuring and fundamental changes to the global tax system. This article structures these considerations and makes recommendations for an EU tax policy that meets the current challenges.

Combination impact of managerial ability and power on real earnings management practices: Evidence from Indonesia

The purpose of this study is to examine the combination impact of managerial ability and power on real earnings management. First test between CEO ability to real earnings management. Second between CEO power to real earnings management and third impact of combination independent variables. Deploying three real earnings management indicators, the ability of managers tends to significantly influence the operating cash flow and corporate discretionary expenditure and so the combination of both. Analysis on 468 observations of Indonesian manufacturing firm utilized fixed-effect approach. The finding of this study are first CEO ability less likely to engage with real earnings management as expected while lesser CEO power has no significant relation with real earnings management and combination of managerial ability and power has more impact on real earnings management. This research has extended the analysis of CEO attribute on real manipulation activities in firm practice. The practical consequence of the research, it is more likely to considering the cash flow and discretionary expenditure rather than managing inventory through decreasing production costs.