Miracle-dz/UniFAR-FTUs huggingface dataset:
Sourcing and Automation of Political News and Information During Three European Elections

Voters increasingly rely on social media for news and information about politics. But increasingly, social media has emerged as a fertile soil for deliberately produced misinformation campaigns, conspiracy, and extremist alternative media. How does the sourcing of political news and information define contemporary political communication in different countries in Europe? To understand what users are sharing in their political communication, we analyzed large volumes of political conversation over a major social media platform—in real-time and native languages during campaign periods—for three major European elections. Rather than chasing a definition of what has come to be known as “fake news,” we produce a grounded typology of what users actually shared and apply rigorous coding and content analysis to define the types of sources, compare them in context with known forms of political news and information, and contrast their circulation patterns in France, the United Kingdom, and Germany. Based on this analysis, we offer a definition of “junk news” that refers to deliberately produced misleading, deceptive, and incorrect propaganda purporting to be real news. In the first multilingual, cross-national comparison of junk news sourcing and consumption over social media, we analyze over 4 million tweets from three elections and find that (1) users across Europe shared substantial amounts of junk news in varying qualities and quantities, (2) amplifier accounts drive low to medium levels of traffic and news sharing, and (3) Europeans still share large amounts of professionally produced information from media outlets, but other traditional sources of political information including political parties and government agencies are in decline.
Shadows: tackling undeclared work in the European Union

Across the member states of the European Union and beyond, paid transactions occur that are not declared to the state for tax, social security and/or labour law purposes when they should be declared. This is not a minority practice. The undeclared economy is estimated to be equivalent to 17.9 per cent of the EU28 GDP in 2016 [1]. Similarly, it is estimated that 9.3 per cent of total labour input in the private sector in the EU28 is undeclared and that undeclared work constitutes on average 14.3 per cent of gross value added in the private sector [2]. Furthermore, in 2013, 4 per cent of EU28 citizens admitted that they have conducted undeclared work in the 12 months prior to the survey [3]. However, this percentage might be underestimated, given that respondents might not answer honestly about illegal work practices. Tackling the undeclared economy has thus become a core issue on the policy agendas of supra-national agencies and governments [4-6]. Addressing this practice is important because it results in lost public revenues, a worsening of working conditions, and unfair competition for legitimate businesses.
Understanding Heterogeneous Board Busyness: Determinants and Implications

I examine the determinants and consequences of board busyness. Regarding determinants, I find that board busyness decreases with firms’ monitoring demand and increases with their advising demand. I also find that agency problems and labor market frictions are associated with greater board busyness. Further, firms with high advising and low monitoring demands tend to adopt more lenient policies governing director busyness. To examine implications, I separate board busyness into the demand-based component (explained by firms’ combined advising and monitoring demand), the overboarding component (explained by agency problems and labor market frictions), and the remaining unexplained component. I find consistently positive associations between the demand-based component and firm performance. In contrast, the association between the overboarding component and firm performance is negative. Finally, I exploit negative shocks to busyness at director-interlocked firms induced by M&A activity. I find that the effect of these negative shocks on director-interlocked firms’ performance decreases with firms’ advising demand and increases with firms’ monitoring demand. Collectively, the results suggest that the composition of board busyness, not its level per se, has important performance implications. My findings do not support one-size-fits-all limits on board busyness.
PENGARUH NORMA SUBJEKTIF DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN

The biggest contribution from state revenues is from tax. Taxes are used for development from the center to the development in each region. The central government has authorized local governments to determine their own local tax policies in collecting or managing local taxes. Efforts made by the government in increasing taxpayer compliance is to provide motivation to taxpayers to obey paying taxes, mengadaka tax socialization, supervise and implement strict tax sanctions. This study examines the Subjective Norm Effect, and Tax Socialization to see the effect on Hotel and Restaurant Taxpayer Compliance. The formulation of the problem in this research is whether subjective norms and taxation socialization have an effect on hotel and restaurant taxpayer compliance. This research aims to prove empirically the influence of subjective norms and tax socialization on hotel and restaurant taxpayer compliance. This research was held at the Regional Revenue Agency of the City of Denpasar with a population of 93 samples. The sampling method used proportionate stratified random sampling, so the sample in this study amounted to 36 hotels and 57 restaurant tax payers. The analytical method used was the method of multiple linear regression analysis. The results of this research indicate that subjective norms and tax socialization have a positive effect on hotel and restaurant taxpayer compliance. Keywords: Accounts Receivable Turnover; Economic Rentability; Rentability of Own Capital; Working Capital Turnover.
Culture, Labor Supply, and Fertility Across Immigrant Generations in the United States

Recent immigration to the United States and other developed nations has increasingly been from countries that have relatively traditional gender norms. This study uses data from the Current Population Survey for 2000–14 to investigate how source-country gender norms influence the labor supply and fertility of married women across immigrant generations in the US. It finds that immigrants’ and descendants’ labor supply and fertility are associated with the female-to-male labor force participation ratio and total fertility rate in the source country; importantly, the association declines across successive generations. Husbands’ source-country characteristics are also associated with the labor supply and fertility of immigrant women. These findings indicate evolution and assimilation of traditional gender norms in the long run.
Organisational performance management as a mechanism to improve service delivery in the South African public sector: the contribution of internal auditing as an enabler

The advent of democracy in 1994 prompted the South African government to provide public goods to the entire population as opposed to providing services along racial lines, as was the case during the apartheid era. Consequently, government expenditure increased considerably. However, continuous service delivery protests in recent years indicate that government has not been operating optimally. The Department of Planning, Monitoring and Evaluation and National Treasury introduced Organisational Performance Management (OPM) to improve service delivery. Government also adopted internal auditing as a mechanism to improve OPM because of internal auditing’s mandate, role and body of knowledge. This study explored the implementation of OPM as a management tool to assist national departments in effectively delivering goods and services to the public economically and efficiently. The study also explored the adoption of internal auditing by national departments as a mechanism to improve OPM. The study followed a sequential mixed methods approach. The chief audit executives of eighteen national departments participated in the quantitative phase. Interviews were held with employees from four national departments as well as two monitoring departments. Departmental officials included five deputy directors-general, three chief directors, four directors, one deputy director and one senior internal auditor. Seven focus group discussions were held with twenty-two internal auditors from the four departments. Sixty-four documents were analysed. The study found that national departments have implemented systems of OPM and the reporting of quarterly performance information but are at different levels of maturity. However, governance and reporting fatigue and a reluctance to implement effective consequence management for poor performance may be undermining optimal performance. National departments may be also preparing strategic plans, annual performance plans and annual reports simply for compliance rather than for optimal performance. The study also found that internal auditors may not have a thorough understanding of the department’s performance environment and consequently undertake limited assessments of OPM, focusing mainly on quarterly performance information (PI) and documentation rather than on organisational strategy. However, management’s expectations from internal auditing go beyond assessing the quarterly PI and require advice and guidance on strategic imperatives. The appropriate skills, knowledge and training of internal auditors therefore require review. Management expects assurance of sustainable future performance of the department. Internal auditing currently stands positioned to make an evolutionary transformation into becoming the most important strategic partner to management. However, under-theorisation and a restricted internal auditing approach inhibit its natural evolution.
Reporting within the Corridor of Conformance: Managerial Perspectives on Work Environment Disclosures in Corporate Social Responsibility Reporting

This paper examines managerial perspectives on work environment (WE) disclosures in corporate social responsibility (CSR) reports. WE encompasses all aspects of the design and management of the work system that affect the employees’ interactions with the workplace. The data are drawn from interviews with 20 CSR managers in large companies that are recognized as high performers in CSR. Managers reported that WE disclosures were an important part of CSR reporting and had several benefits—for example, it helped to maintain companies’ reputations as good places to work, which were of interest to both investors and potential employees. However, WE reporting was at a low level, focusing predominantly on occupational health and safety performance indicators, such as the number of employee injuries per year. We suggest that organizations derive legitimacy by reporting WE disclosures within a corridor of conformance that permits a low level of reporting and a great deal of latitude regarding what topics and how topics are disclosed, provided organizations meet institutional expectations. The corridor is maintained by an institutional environment in which, from participants’ perspectives, few external stakeholders were interested in WE disclosures representing employee well-being (e.g., psychological health) and the prevailing CSR reporting standards and guidelines provide scant information about employee health.
Faktor-Faktor yang Mempengaruhi Peringkat Sukuk Pada Perusahaan Penerbit Sukuk di Bursa Efek Indonesia

Penelitian ini bertujuan untuk menguji pengaruh leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan reputasi auditor terhadap peringkat sukuk. Variabel dependen pada penelitian ini adalah peringkat sukuk. Sedangkan variabel independen adalah leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan reputasi auditor. Populasi penelitian adalah sukuk yang diterbitkan oleh perusahaan penerbit sukuk yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016. Metode sampel dilakukan dengan purposive sampling dan diperoleh 64 sampel. Data yang digunakan adalah data sekunder seperti laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016, data statistik sukuk, dan data peringkat sukuk. Metode analisis yang digunakan dalam penelitian ini adalah regresi logistik ordinal. Hasil pengujian dari penelitian ini menunjukkan bahwa leverage dan komisaris independen memiliki efek negatif pada peringkat sukuk. Sedangkan kepemilikan institusional, kepemilikan manajerial, dan reputasi auditor tidak berpengaruh pada peringkat sukuk.Kata kunci: peringkat sukuk, leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independent, reputasi audit
The deglaciation of the mountains of Mexico and Central America

The last deglaciation is an interval of marked changes in the climate system. The records of glaciation of tropical mountains offer unique opportunities to assess the timing of changes and the sensitivity of tropical climates to global and regional atmospheric phenomena. Here we summarize the existing knowledge on the glacial history of the highest mountains of the Trans Mexican Volcanic Belt (19.5°N) and Central America (Cuchumatanes in Guatemala, 15.5°N; Cerro Chirripo in Costa Rica, 9.5°N), focusing on the transition from the last local glacial maximum (LLGM) to the early Holocene, with some emphasis on records supported by cosmogenic nuclide dating. The LLGM in the mountains of Mexico (20-14 ka) and Central America (~21-18 ka) overlaps with the final part of the global Last Glacial Maximum (26.5-19 ka). A depression of the equilibrium line altitude (ELA) of glaciers of 1500-1000 m with respect to modern values is indicative of 9-6°C cooling. Deglaciation in Costa Rica started by 18 ka, while in Mexico glaciers remained at or near their maximum position until ~15 ka, probably due to the influence of Heinrich event 1. Glacier retreat commenced at 15-14 ka in central Mexico and accelerated from 14 to 13 ka, in coincidence with the Bolling-Allerod warming. A standstill or advance took place from 13 to 10.5 ka in Mexico. In Costa Rica, undated moraines formed between 18 and 10 ka. Full deglaciation across the region is recorded at ~10 ka, except on the mountains of central Mexico >4,200 m, and can be explained by a rise of the ELA of 300 to 450 m (warming of ~2-3°C) relative to the LLGM. In general, the deglacial records of central Mexico and Central America seem to be controlled by temperature. However, the temporal pattern of deglaciation of Costa Rica is similar to that of the northern tropical Andes, while the one from central Mexico is in agreement with the chronology of the western USA.
Green Apparel Buying: Role of Past Behavior, Knowledge and Peer Influence in the Assessment of Green Apparel Perceived Benefits

Abstract The current research examines the influence of past environmental behavior, peer influence, and green apparel knowledge on green apparel perceived benefits and consequently, its impact on green apparel purchase behavior. Data was collected through a mall intercept technique in cities across India. Past environmental behavior, peer influence, and green apparel knowledge influenced green apparel perceived benefits and consequently, apparel purchase. Perceived benefits were related to attributes like the perceived value in buying fair trade clothing and self-image enhancement. Green apparel brands are becoming popular among Indian consumers, as many fashion designers are using traditional fabrics and fibers to design fashion apparel. Green apparel manufacturers can use the findings to create awareness about altruistic, physical, and esthetic product attributes. These attributes could be linked with green self-identity, style, self-enhancement, and eco-consciousness. Educating and informing consumers about environment-friendly attributes and benefits through social influence can create a favorable perception of green apparel benefits and its value.
Public-private partnerships: determinants of the type of governance structure

ABSTRACT Despite the spread of Public-Private Partnerships (PPPs) and their interest among academicians and policy-makers, many investigations generally treat them as a homogenous mode of governance neglecting their different forms. The present work investigates the factors that determine the concrete form of PPP finally adopted. We use the Transaction Costs Theory (TCT) to analyse 11,821 PPPs in 110 developing countries from 1997 to 2017. The results show that the greater the amount of specific investment and the more unfavourable the context in which it is implemented, PPP adopts forms where the private party has a greater degree of control.
The Simultaneity of Corporate Financial Decisions Under Different Levels of Managerial Ownership: A Case of Pakistani Listed Firms

Purpose- The prime objective of the current study is to investigate the interdepended of financial decision. In addition to that the impact of different level of managerial ownership on the interdepended of financial decisions is also examined agency theory, pecking order theory and the signaling theory are used as the theoretical lenses to draw the theocratical framework.Design/methodology/approach- The balance panel of 161 nonfinancial firm over the period of five years from 2013 to 2017 is used to achieve the research objectives. Polled OLS, Fixed effect and Random effect estimates are employed to answer the reach questions Findings- The managerial ownership with an average mean ownership of 39 is appeared at the top. Interestingly more than 75 percent firms are being controlled by mangers and in more than 60 percent firms of our sample the controlling managers hold more than 40 percent of shares. The Wu Hausman test is performed to determine the existence of the endogeneity problem. The results indicates that the financial decisions namely cash holding decisions, financing decisions and investment decisions has significant impact on each other. Where the managerial ownership is in nonlinear relationship with financial decisions. The results of the study are also providing support to agency theory, pecking order theory and the signaling theoryResearch implications- The study will be helpful for policymakers, researchers, corporate personals and financial institutions in understanding the interrelationship between financing decisions and the role of managerial ownership in there interdepended.Originality/value- The study is among the pioneering studies on the issue and will provide policy guideline on the said issues.
Recovery of Object-Oriented Design Patterns Using Static and Dynamic

Abstract Maintenance is undoubtedly an effort-consuming activity in the software process. The discovery of a collection of high level building blocks, such as design patterns, in a software artifact represents an important step in program understanding and, hence, can be extremely useful during maintenance. This paper presents a new approach that combines static and dynamic analyses to improve the precision and efficiency of recovering object-oriented design patterns. First, we recover pattern candidates, which adhere to the static structure of different patterns. The static recovery algorithms utilize new abstractions, called basic units, to improve the static identification efficiency. Then, two static constraints are enforced on the recovered candidates to improve the identification precision. Finally, we apply dynamic analysis through profiling to further improve the precision. For each pattern, only relevant methods, which characterize its dynamic behaviour, are traced. The overall analysis approach is automated and evaluated on several large-scale open-source case studies. Results of the case studies and the comparisons demonstrate the improved precision and efficiency of the presented approach.
The Impact of Audit Quality on Earnings Management: An Experimental Study with Evidence from IPO

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remarkable point in the audit function. The Purpose of this study was to investigate the effect of audit quality on earnings management real time IPO companies. For this purpose, the data of 128 companies listed on the Tehran Stock Exchange during the years 2007 to 2017 were evaluated. The results indicated that the audit quality increases in the year of initial public offerings. The results also demonstrated that there is a significant and positive relationship between the audit fees in the year of initial public offerings and the audit fees in the year after the initial public offerings. Also findings of the research show that earnings management through accrual items has a positive and significant relationship with initial stock offerings.
Information Communication Technology Use among Students in Inclusive Classrooms

As inclusion has brought diversity into 21st-century classrooms, it has also brought challenges for teachers who must adapt their teaching to different groups of children with varying learning abilities, needs, and interests. It is believed that information and communication technology (ICT) can be used as a powerful tool to support inclusion and that information on students’ use of ICT can facilitate its integration. Our research compared the leisure and school-related computer use of students in inclusive classrooms. Frequency of computer use, types of ICT-supported activities, and attitudes toward computer use were explored. Consistent with previous studies, our results show that students with special needs (SN) and their peers use computers more frequently for leisure activities than school activities. Compared to their peers, students with SN use computers less frequently and for fewer leisure and school activities. They are also more resistant to computer use. No correlation was found between the presence of SN and a student’s desire to use a computer or opinion regarding whether computer use improves learning success. A comparison of male and female students revealed that males use computers more frequently than females, that they use computers more frequently for leisure activities than females, and that they have a stronger belief that computer use improves learning success. The presented work offers important information that may contribute to the integration of ICT in inclusive classrooms.
Curiosity-inducing advertising: how positive emotions and expectations drive the effect of curiosity on consumer evaluations of products

Abstract First, this research investigates the curiosity-evoking potential of different curiosity triggers (information gaps, ambiguity, and novelty) that are both described by the fundamental literature on curiosity and frequently applied in marketing practice. Second, it aims to shed light on affective and cognitive processes that are elicited by curiosity. The authors present two experimental studies and show that not all commonly used triggers stimulate curiosity. Moreover, the results reveal that the effect of curiosity on attitude towards the advertised product is mediated by heightened positive expectations, and under some circumstances, also by increased positive affect. This suggests that a rather uncritical expectation-driven evaluation and a misattribution of process-induced positive emotions are responsible for the positive effect.