Miracle-dz/UniFAR-FTUs huggingface dataset:
The Role of Customer-focused Strategies to Improve Islamic Microfinance Institutions Performance: Empirical Evidence and Lessons from Yemen

Microfinance, a tool to fight poverty and to promote economic development, has attracted the attention of governments, international organizations, and academicians across the globe. Although the literature provides substantial evidence on the significant effects of the customer-focused strategies such as Total Quality Management (TQM) and Market Orientation (MO) on organizational performance, research on the role of these factors in the context of microfinance is still too limited, and in the field of Islamic microfinance is even more neglected. Moreover, empirical research related to these factors has shown that the findings are not conclusive, indicating the need for further research in the area. Thus, this study aims at examining the roles of TQM and MO on Islamic Microfinance Institutions (MFIs) performance in Yemen which provides additional insights into the literature. Cross-sectional survey was employed, and questionnaires were administered to collect data from the branch managers of Islamic MFIs in Yemen. Out of 93 questionnaires distributed through a self-administered approach, 71 usable responses were used for the analysis. Partial least square-structural equation modeling was used and the results provide an empirical evidence of the significant roles of TQM and MO on the Islamic MFIs performance. The study is of great importance for academicians as it opens the door for further research into the area. It is also useful for practitioners as it provides empirical evidence on the significant roles of these strategies in achieving sustainability and better performance by Islamic MFIs in Yemen. These strategies are essential in establishing the platform for innovation to enable Islamic MFIs to develop and generate new Islamic financing products that satisfy Muslims entrepreneurs.
Contextos de socialización y consumo de drogas ilegales en adolescentes escolarizados

Resumen El objetivo del presente estudio fue contrastar un modelo explicativo del consumo de drogas ilegales en adolescentes escolarizados, considerando variables personales (autoestima academica, autoestima social y sintomatologia depresiva), familiares (funcionamiento familiar, comunicacion familiar madre y padre), escolares (expectativa academica) y sociales (integracion y participacion comunitaria). La muestra estuvo conformada por 1.285 adolescentes de ambos sexos con edades comprendidas entre los 12 y 20 anos de edad, procedentes de cuatro centros educativos localizados en Monterrey (Mexico). Se realizo un modelo de ecuaciones estructurales que explico el 20% de la varianza y se exploro el efecto moderador del genero. Los resultados muestran una relacion significativa y positiva entre el contexto comunitario y el consumo de drogas ilegales a traves de la autoestima social, en el caso de los chicos. Igualmente, se encontro una relacion indirecta y positiva entre el contexto familiar y el consumo de drogas, a traves de la autoestima social, la autoestima escolar y las expectativas academicas. Ademas, el contexto familiar mostro una relacion negativa con las sintomatologia depresiva y esta, a su vez, con el consumo de drogas.
1 Accounting Conservatism , Earnings Persistence and Pricing Multiples on Earnings 1

In this paper, we examine the effect of accounting conservatism on earnings persistence and the stock market’s valuation of earnings. This issue is of particular interest to regulators as to whether and to what extent conservatism is desirable. In general, mismatching between revenues and expenses are more serious under more conservative accounting than under less conservative accounting, and such mismatching is likely to reduce earnings persistence. Thus, we hypothesize that more conservative earnings are less persistent than less conservative earnings. Moreover, Ohlson (1995) indicates that less persistent earnings obtain smaller pricing multiples than more persistent earnings do. Based upon these arguments, we further hypothesize that the pricing multiple on more conservative earnings is smaller than that on less conservative earnings. Empirical findings from U.S. Compustat companies during the period of 1984-2003 support our hypotheses. Our evidence raises the concerns about the reduced earnings predictability associated with conservatism. JEL classification: M41; C23; D21; G38; N20
The Separation of Ownership and Control and Corporate Tax Avoidance

We examine whether variation in the separation of ownership and control influences the tax practices of private firms with different ownership structures. Fama and Jensen (1983) assert that when equity ownership and corporate decision-making are concentrated in just a small number of decision-makers, these owner-managers will likely be more risk averse and thus less willing to invest in risky projects. Because tax avoidance is a risky activity that can impose significant costs on a firm, we predict that firms with greater concentrations of ownership and control, and thus more risk averse managers, avoid less income tax than firms with less concentrated ownership and control. Our results are consistent with these expectations. However, we also consider a competing explanation for these findings. In particular, we examine whether certain private firms enjoy lower marginal costs of tax planning, which facilitate greater income tax avoidance. Our results are consistent with the marginal costs of tax avoidance and the separation of ownership and control both influencing corporate tax practices.
Variations in geomagnetic reversal frequency during the Earth's middle age

We have obtained new magnetostratigraphic results from two Precambrian sedimentary sections from eastern Siberia and the southern Urals dated between ∼1100 Ma and ∼800 Ma. Sample magnetizations from the uppermost Mesoproterozoic Talakh‐Khaya section in the Siberian Uchur‐Maya region appear to be mostly carried by a mixture of magnetite and hematite. A sequence of 33 magnetic polarity intervals is recorded within the section. All reversals occur in the first ∼24 m, while the upper ∼160 m are characterized by a single magnetic interval of normal polarity assuming a Northern Hemisphere position of Siberia around 1000 Ma. The Lower Neoproterozoic Uralian Minyar section also possesses an ancient magnetization carried by magnetite and hematite. The high‐temperature magnetization component obtained from the Minyar section establishes a sequence of 43 magnetic polarity intervals. Positive reversal tests obtained from the data sets presented here and from other previously analyzed Proterozoic sections provide no convincing evidence for a long‐standing asymmetric geomagnetic field during the Proterozoic that would make the Precambrian field markedly less dipolar than during the Phanerozoic. The new data further reveal the occurrence of sharp transitions and alternations between long periods without any reversal (one superchron is observed from the Talakh‐Khaya section) and periods with high reversal frequencies, possibly larger than 5–10 reversals per Myr. This characteristic may well be an important property of the Precambrian field, although rather sudden transitions between reversing and nonreversing states of the geodynamo may not be unique to this period.
Security devices, psychiatry and crime prevention: the TOD and the notion of a dangerous child

Resumo O artigo analisa a tendencia crescente da multiplicacao de diagnosticos psiquiatricos na infância, que encontra legitimidade no argumento que indica que se as patologias psiquiatricas da infância nao forem devidamente tratadas, sera altamente provavel que, na vida adulta, surjam graves problemas psiquiatricos irreversiveis, assim como problemas associados a criminalidade e a delinquencia. Analisa-se o exemplo do transtorno de oposicao e desafio, conhecido como TOD, na medida em que, de acordo com o DSM-5, essa patologia supoe um alto risco para o desenvolvimento do transtorno de personalidade antissocial, patologia que apresenta conotacoes claramente juridicas e criminologicas. Esses diagnosticos sao analisados em perspectiva critica a partir do conceito foucaultiano de “dispositivo de seguranca”.
Geohydrological hazards and urban development in the Mediterranean area: an example from Genoa (Liguria, Italy)

Abstract. The metropolitan area and the city of Genoa has become a national and international case study for geohydrological risk, mainly due to the frequency of floods. In 2014, there were landslides again, as well as flash floods that have particularly caused casualties and economic damage. The weather features of the Gulf of Genoa and the geomorphological–environmental setting of the Ligurian coastal land are the predisposing factors that determine heavy rains and their resulting effects on the ground. This study analysed the characteristics of the main meteorological disasters that have hit Genoa since the start of the 20th century; changes in the rainfall regime are evaluated and the main stages of urbanization of the area are detailed, with the resulting changes to the drainage network, in order to identify the main causes of this high geohydrological risk. To this end, scientists have used climate data recorded at the station of Genoa University, in operation since 1833, and at Ponte Carrega station, located in the middle reach of the Bisagno stream, a well-known watercourse because of its frequent floods. Urban sprawl was evaluated through a multi-temporal mapping comparison, using maps available from the beginning of the 19th century up to the current regional technical maps. The average air temperature in Genoa shows a statistically significant increase, while the number of rainy days displays an equally clear decrease over time. The total annual rain value does not seem to indicate rather noticeable changes. The intensity of rain in Genoa expressed as rainfall rate, i.e.~the ratio of annual rainfall and number of rainy days, shows statistically significant growth. The geohydrological vulnerability in Genoa has increased over time due to urban development which has established modifications in land use, from agricultural to urban, especially in the valley floor. Waterways have been confined and reduced to artificial channels, often covered in their final stretch; in some cases they have even been totally removed. These actions should be at least partially reversed in order to reduce the presently high hydrological risk.
Forecasting the Equity Risk Premium with Frequency-Decomposed Predictors

We show that the out-of-sample forecast of the equity risk premium can be significantly improved by taking into account the frequency-domain relationship between the equity risk premium and several potential predictors. We consider fifteen predictors from the existing literature, for the out-of-sample forecasting period from January 1990 to December 2014. The best result achieved for individual predictors is a monthly out-of-sample R2 of 2.98 % and utility gains of 549 basis points per year for a mean-variance investor. This performance is improved even further when the individual forecasts from the frequency- decomposed predictors are combined. These results are robust for different subsamples, including the Great Moderation period, the Great Financial Crisis period and, more generically, periods of bad, normal and good economic growth. The strong and robust performance of this method comes from its ability to disentangle the information aggregated in the original time series of each variable, which allows to isolate the frequencies of the predictors with the highest predictive power from the noisy parts.
The conservation status and vocalizations of threatened birds from the scarp forests of the Western Angola Endemic Bird Area

The western Angola Endemic Bird Area has 14 range-restricted species. Little is known about the conservation status of the region's birds due to the civil war that has raged in Angola for the last 27 years. The greatest diversity of restricted-range species is found in Cuanza Sul province, and given the uncertainty about their current status, many of these species are listed as Threatened. In this paper we report the first significant ornithological visits to the Gabela region since 1974. We visited an extensive scarp forest patch at Kumbira Primero, near Conda, as well as smaller forest areas along the Sumbe–Gabela and Sumbe–Seles roads. Most of the threatened species were relocated, including several species not seen since the 1970s. Gabela Bush-shrike Laniarius amboimensis was common and Monteiro's Bush-shrike Malaconotus monteiri was fairly common in degraded secondary forest, old coffee plantations and primary forest at Kumbira. Pulitzer's Longbill Macrosphenus pulitzeri was fairly common at higher elevations at Kumbira as well as in the dense understorey of secondary forest west of Seles. Gabela Akalat Sheppardia gabela was less common, with only three birds found at Kumbira and one near Seles, but may have been overlooked. Only one group of eight Gabela Helmet-shrike Prionops gabela was recorded, in open woodland at the base of the scarp between Kumbira and Seles. Angola Cave-chat Xenocopsychus ansorgei was found on the rocky slopes above the forest at Kumbira. We describe the first sound recordings for five threatened species, which will help future systematic surveys of the region's forests. Vocal evidence confirms the close relationship between Gabela Bush-shrike and Lühder's Bush-shrike L. luehderi. The most pressing need is to assess the extent of remaining forests, map the distribution of key species of conservation concern, and then draft a strategy to conserve key habitat blocks.
Labour market imperfections, international integration and selection

Although a large body of literature has focused on the effects of intra-firm differences on export performance, relatively little attention has been devoted to the interaction between firms' selection and international performance and labour market institutions - in contrast with the centrality of the latter to current policy and public debates on the implications of economic globalisation for national policies and institutions. In this paper, we study the effects of labour market unionisation on the process of competitive selection between heterogeneous firms and analyse how the interaction between the two is affected by trade liberalisation between countries with different unionisation patterns.
Management Strategies for Sustainable Beef Cattle Grazing on Forested Rangelands in the Pacific Northwest

Abstract Livestock grazing practices on public and private rangelands throughout the western United States are subject to increasing scrutiny. Much criticism arises from the tendency for livestock to concentrate in riparian areas and to disproportionately use the vegetation to the degree that riparian function and vegetation are compromised. The purpose of this synthesis article is to evaluate grazing-management strategies that encourage beef cattle to use forage resources away from riparian areas and areas where topographical features limit grazing use. Specifically, this paper evaluates individual management strategies and attempts to quantify the changes in distribution patterns and vegetation use. An effective strategy uses water development to encourage uniform distribution. Likewise, timing and duration of grazing have dramatic influences on cattle distribution in riparian and upland range areas. In general, early in the grazing season, when upland forage is green and growing, cattle tend to distribute more uniformly than later in the season, when upland vegetation is dormant and cattle disproportionately use riparian areas. In addition, early in the season, cattle grazing forested rangelands seem to prefer south-facing aspects with more open canopies when compared with late-season distribution patterns when concentration switches to northerly aspects, denser canopies, and more diverse diets. Other factors that appear to influence distribution include cow breed, age, and stage of production. In addition, recent research suggests that as cows age, distribution patterns change: Older cows have been reported to travel further from water than their younger contemporaries as long as adequate forage is available in the uplands. Additional research is needed on beef cattle selection, technological applications, efficient herding practices, supplementation strategies, and whole-range management systems that encourage the sustainable use of rangeland resources.
The Impact of Attention and Interpretation Therapy on the Practitioner: Beneficial for Helping Professionals?

The topic of this research project is Attention and Interpretation Therapy (AIT), a mindfulness-based approach to stress reduction and increased resilience developed in 2009 by Dr. Amit Sood. The research question was: What is the impact of AIT on helping professionals? Eight qualitative interviews were conducted with licensed clinical social workers, counselors, and psychologists who have participated in six-month AIT courses. Grounded theory methodology and constant comparative analysis were used to analyze transcribed qualitative data. Seven major themes emerged, including gratitude, compassion, and acceptance; AIT principles; AIT and cognitive behavioral therapy (CBT); client impacts; practitioner use; less stress, burnout, and compassion fatigue; and community connectedness. These findings parallel those of other studies of mindfulnessbased approaches and helping professionals, suggesting that AIT is an effective intervention for practitioners and clients. Findings unique to this study are discussed. Recommendations for further research and implications for social work practice and policy are also discussed. AIT AND THE HELPING PROFESSIONS iii
Gender Determination Using Diagnostic Values of Foramen Magnum

Background : Foramen magnum is a big hole in the base of the skull. Its appearance can be useful in gender determination. So far, no study has been conducted in Iran that evaluates the value of foramen magnum in sex determination and calculates the cut-off points. This study aimed to evaluating of diagnostic value of the foramen magnum and to calculate the cut-off points for sex determination. Methods: In this cross sectional study 50 male and 50 female patients referring to the radiology department of Rasol Akram Hospital in Tehran were evaluated. The required information about the sagittal diameter, transverse diameter, and diameter of foramen magnum were assessed by brain CT scan. Chi-square and independent t test was used for the comparison of different shapes and diameters between the sexes. ROC curve was used to determine the optimal cut-off point for each indicator. Results: The best cut-off point to distinguish males from females along the anterior-posterior foramen magnum was calculated as 36.45 mm, at the transverse diameter of 30.4 mm. The proper cut-off points for the area of the foramen magnum were 877.477 mm 2 and 870.29 mm 2 , based on the Teixeria formula and Routal formula respectively. Overall, the accuracy of these indicators was calculated as 85%. Conclusion: Based on the results of this study using CT scans images, the diameter of the foramen magnum and its area had a high accuracy in sex determination.
ON MODIFICATIONS OF A W QN-SPACE

We continue to investigate the generalizations of the notion of wQN-space introduced by [L. Bukovský—J. Šupina: Modifications of sequence selection principles, Topology Appl. 160 (2013), 2356–2370] and by [J. Šupina: On Ohta–Sakai’s properties of a topological space (to appear)]. We present covering characterizations, slightly different formulations, and some new relations among them.
Occurrence of Parasitic Diseases of Horses in Osun State, Nigeria: A Retrospective Evaluation

Parasitism such as helminthoses, ectoparasitism and haemoparasitism is a major problem in the health management of animals as it is worldwide in distributed. This study is aimed at investigating the prevalence and risk factors associated with the occurrence of parasitic diseases of horses diagnosed in Osun State Nigeria. From January 2006 to December 2015 a total of 864 horses were presented for treatment in the veterinary hospitals of the state, of which 720 (83.33%), 504 (58.33%), 152 (17.59%), 80 (9.26%) and 72 (8.33%) were diagnosed for tick infestation, babesiosis, helminthoses, trypanosomiasis and mange respectively. The diagnoses were carried out based on case history, physical examination, clinical signs and labouratory confirmation. There was no defined pattern in the yearly and monthly prevalences of parasitic diseases from this study. Age, sex and season were statistically (P>0.05) associated with the occurrence of equine parasitic diseases. This study showed that parasitic diseases are endemic in Osun State Nigeria, with tick infestation, babesiosis and helminthoses been of major concern. There is need for a radical preventive measure to curtail the disease condition so as to improve on the health, wellbeing and performance of horses.
The ‘Nordic Approach’ and how it may support Design for Sustainability

The Nordic industries have been considered to be one of the first movers on sustainability related topics. This research work aims at exploring the ‘Nordic Approach’ in a Design for Sustainability (DfS) context and is based on findings from existing literature and industrial reports in a broader field of research pertaining to the Nordics. The paper investigates and presents factors and drivers that distinguish the Nordic countries from the rest of the world. This work concludes with a discussion on how a thorough understanding of what the Nordic Approach entails may improve further theoretical and applied work related to Design for Sustainability. Such an understanding may in turn inform a discussion on the potential need for customised tools, methods and approaches for implementing Design for Sustainability within Nordic industry and public work environments. The paper also identifies future research potential correlating the ‘Nordic approach’ and DfS. The paper concludes with a discussion on how a thorough understanding of what the Nordic Approach entails (i.e. should it be possible to identify one) may improve further theoretical and applied work related to Design for Sustainability. Such an understanding may in turn inform a discussion on the potential need for customised tools, methods and approaches for implementing Design for Sustainability within Nordic industry and public work environments.
Calling vs. Receiving Party Pays

We provide a theoretical framework to analyse how the level of mobile termination rates (MTRs) affects market penetration. We compare market penetration and welfare between the Calling Party Pays (CPP) and the Receiving Party Pays (RPP) regimes. In addition to that, we provide policy recommendations to the regulator when choosing the level of the MTRs. Our results suggest that market penetration and welfare depend on the size of the call externalities (i.e. the utility that consumers obtain from receiving a call). With large call externalities, a Bill&Keep arrangement (i.e. MTRs set at zero, which is usually associated to RPP tariff regimes) implies higher usage and higher market penetration. This is because higher usage increases the utility of joining a mobile network, and consequently, more people would like to join a network.
Population Aging in Japan: Demographic Shock and Fiscal Sustainability

The paper develops a general equilibrium framework to examine the economic implications of population aging in Japan. Particular attention is paid to aggregate saving behavior which is modeled on the basis of empirical age-earnings profiles using a life-cycle approach. The paper's objectives are to (i) estimate the output loss caused by demographic changes and assess the impact of aging on Japan's government finances; and (ii) compare fiscal policy options with respect to their effects on output growth and economic welfare.