Miracle-dz/UniFAR-FTUs huggingface dataset:
An Empirical Investigation of Health Practitioners Technology Adoption: The Mediating Role of Electronic Health

ABSTRACT Health technology innovation integration is rapidly growing in global health-care settings. However, research on factors driving technology adoption intention is limited. On this note, it has become important to investigate and understand the complex factors underpinning practitioners’ technology adoption intentions. Drawing on the Technology Acceptance Model and The Institutional Theory, we propose a model to empirically investigate technology adoption and its potency in driving universal health coverage, mediated by electronic health technology. We used data collected from 416 health sector practitioners to empirically test the model. Using the Structural Equation Modeling technique, the study found that perceived ease of use and relevant technology infrastructure all have significant positive relationship with universal health coverage. However, perceived usefulness, management support and adequate practitioner training were found to have negative relationship with universal health coverage. The results further revealed that perceived-ease-of-use, perceived usefulness, management support, adequate practitioner training and relevant technology infrastructure also have positive relationship with electronic health technology. Moreover, electronic health technology as a mediator was also found to have significant relationship with universal health coverage. The implications of the findings are discussed and suggestions for future research are subsequently highlighted.
Corruption and political strategies: only suspected or actually corrupt?

Corporate Political Activity (CPA) is the research agenda that investigates the firms’ behavior in the nonmarket environment in order to influence decisions and public policies for their own benefit. We argue that firms pursue a combination of legal and illegal nonmarket strategies. Our empirical design is based on the theory of crime and nonmarket strategy theory. We developed an identification strategy using an institutional change in the legislation to combat corruption, as an exogenous shock in a diff-in-diff estimation. We tested two CPA mechanisms: donation to election campaigns and the hiring of employees with political experience. Our empirical results support that firms engaged in Corporate Political Activity also explore corruption to achieve government preferential treatment. We also build a laboratory experiment to deepen our analysis at the individual level. This controlled environment allowed us to understand how increasing punishment affects the decision-making of both firm managers and the Political Agent. In line with our identification strategy in the natural experiment, we found empirical evidence to support our main results that the difference in the preferential treatment is cor-
Board gender composition, dividend policy and COD: the implications of CEO duality

Purpose This study aims to examine whether CEO duality affects the association between board gender composition, dividend policy and cost of debt (COD). Design/methodology/approach The S&P 1500 firms’ data for this study were collected from the Bloomberg professional service terminal for the period 2010-2015. Findings The results show that board gender composition positively impacts both a firm’s propensity to pay dividends and the level of payouts. However, this positive association is only present in firms with CEO duality. The authors find no significant association between board gender composition and COD, but when the authors split the sample into firms with and without CEO duality, the authors find a negative association in firms without CEO duality. Practical implications The empirical results highlight important issues for policymakers, managers and investors. The study provides positive feedback on corporate governance rejuvenation efforts that seek to engender and advocate the appointments of female directors to corporate boards. Market participants, such as financial analysts and lenders, could recognize the empirical specifics related to the influence of board gender composition on firms’ dividend policy and COD in the context of CEO duality. Originality/value This study fills an important gap in the literature on the relationship between board gender composition and its relation with dividend policy and COD.
Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters

This study investigates the impact of cyber-security incidents on audit fees. Using a sample of 5,687 firms, we find that (i) breached firms are charged 12% higher audit fees, and (ii) firms operating in the same industry of a breached firm are charged 5% higher fees. Finally, using a difference-in-difference regression on a propensity score matched sample, we provide evidence suggesting that auditors do not revise their audit risk assessment following a breach. Overall, these results suggest that the increase in audit fees in the year of a breach is only temporary, and that auditors include cyber-security risk in their audit risk assessment even before an incident occurs. Higher cyber-security risk is ultimately reflected in higher audit fees paid by auditees.
Caching Transient Data for Internet of Things: A Deep Reinforcement Learning Approach

Connected devices in Internet-of-Things (IoT) continuously generate enormous amount of data, which is transient and would be requested by IoT application users, such as autonomous vehicles. Transmitting IoT data through wireless networks would lead to congestions and long delays, which can be tackled by caching IoT data at the network edge. However, it is challenging to jointly consider IoT data-transiency and dynamic context characteristics. In this paper, we advocate the use of deep reinforcement learning (DRL) to solve the problem of caching IoT data at the edge without knowing future IoT data popularity, user request pattern, and other context characteristics. By defining data freshness metrics, the aim of determining IoT data caching policy is to strike a balance between the communication cost and the loss of data freshness. Extensive simulation results corroborate that the proposed DRL-based IoT data caching policy outperforms other baseline policies.
Estimating the Interregional Incidence of Regional Business Taxes

The desirability of integrating an analysis of the interregional incidence of the state and local government sector into regional models has long been recognized. From a public policy standpoint, the understanding of the extent of interstate shifting of state and local taxes is particularly important. With respect to state-local development policy, for example, it is necessary that decision makers be aware of the extent to which alternative taxes affect the level of output and employment with in the state. Similarly, any national policy (e.g., revenue sharing) aimed at alleviating the fiscal imbalance among states should consider the extent of interstate shifting of tax burdens.
A Multivariate Geomorphometric Approach to Prioritize Erosion-Prone Watersheds

Soil erosion is considered one of the main degradation processes in ecosystems located in developing countries. In northern Mexico, one of the most important hydrological regions is the Conchos River Basin (CRB) due to its utilization as a runoff source. However, the CRB is subjected to significant erosion processes due to natural and anthropogenic causes. Thus, classifying the CRB’s watersheds based on their erosion susceptibility is of great importance. This study classified and then prioritized the 31 watersheds composing the CRB. For that, multivariate techniques such as principal component analysis (PCA), group analysis (GA), and the ranking methodology known as compound parameter (Cp) were used. After a correlation analysis, the values of 26 from 33 geomorphometric parameters estimated from each watershed served for the evaluation. The PCA defined linear-type parameters as the main source of variability among the watersheds. The GA and the Cp were effective for grouping the watersheds in five groups, and provided the information for the spatial analysis. The GA methodology best classified the watersheds based on the variance of their parameters. The group with the highest prioritization and erosion susceptibility included watersheds RH24Lf, RH24Lb, RH24Nc, and RH24Jb. These watersheds are potential candidates for the implementation of soil conservation practices.
The nexus between urbanization and food insecurity in South Africa: does the type of dwelling matter?

ABSTRACT Africa’s high level of food insecurity is exacerbated by rapid urbanisation, leading to the diversion of resources from food production in rural areas. Despite this, food insecurity policies continue to disproportionately focus on rural dwellers due to persistently high levels of rural poverty. We examine the association between housing type and urban food insecurity using the 2017 South Africa General Household Survey. Using the Household Food Security Access Scale and a dietary diversity indicator, we find that like other forms of deprivation in South Africa, food insecurity has significant racial and gender dimensions. Dwelling type is vital in influencing the food insecurity of households using both measures. Persons living in informal homes are more likely to experience food insecurity than those in semi-formal and formal dwellings. There is a need to create a synergy between new and already existing programmes so that they are appropriately leveraged.
POVERTY IN UPPER WEST REGION OF GHANA: DETERMINANTS AND POLICY PRESCRIPTIONS

This study examines the factors influencing monetary and non–monetary poverty in Upper West Region of Ghana. The authors relied on primary data collected using a questionnaire from 395 households to construct a multidimensional non–monetary measure of poverty using the Multiple Correspondence Analysis (MCA) while invoking instrumental variables estimation approaches that deal with potential endogeneity eminent in poverty studies. The results reveal varying determinants of both measures of poverty. The findings indicate that, gender matters more for non–monetary poverty than monetary poverty while household size and educational level robustly influences only monetary poverty. Age weakly affects only non–monetary poverty albeit in a non–linear fashion. Access to microcredit, savings and gainful employment individually reduces household poverty while improving welfare. Job insecurity accelerates poverty irrespective of the measure while remittance and financial inclusion are exceedingly crucial for only non–monetary poverty. Although crop loss and idiosyncratic risks increase household poverty, they mean less for non–monetary poverty. In addition to finding weak impact of government social protection programmes on poverty, we also do not find any dampening effect of such programmes on household shocks. To the extent that households are exposed to spatial and idiosyncratic shocks in the face of weak protection programmes, we call for a new broad set of policies and safety nets capable of insulating households against these vagaries. Keywords: Monetary poverty, non-monetary poverty, shocks, IV-probit, Wa
The Roots of Corporate Transparency: A Mediated Moderation Model to Predict Foreign Institutional Investment

ABSTRACT This study analyzes the dynamics of attracting foreign institutional investment, using the mediated moderation approach to investigate whether corporate transparency can mediate the interactive effects of firm performance and family or policy on foreign institutional investment. This study has several findings. First, corporate transparency does not mediate the relationship between firm performance and foreign institutional investment. Second, firm performance can interact with the policy effect to affect foreign institutional investment. Third, based on the second finding, a further test found that the mediating process through corporate transparency does not account for the moderation effect of policy on the relationship between firm performance and foreign institutional investment. The findings can provide academics, practitioners, and policy makers with evidence regarding the role of firm performance and corporate transparency, as well as the effects of family and policy in encouraging foreign institutional investment.
The impact of exchange rate volatility on the Nigerian economic growth: An empirical investigation

Abstract Aim/purpose – Exchange rate volatility has remained a serious issue affecting economic stability, especially in developing countries. Thus, this study aimed at examining the impact of exchange rate volatility on economic growth in Nigeria. Design/methodology/approach – The study employed the Generalized Autoregressive Conditional Heteroscedasticity (GARCH) model and the system Generalized Method of Moments (GMM) technique to analyse the time series data from the period January 1980 to December 2017. The study used the Augmented Dickey–Fuller and Philips–Perron tests to determine the presence of a unit root and the Johansen co-integration test to establish the relationship among the variables in the study. Findings – The results of the estimates offer evidence that exchange rate volatility persists throughout the study period, and has a negative and significant effect on the economic growth of Nigeria. This result suggests that excessive volatility due to low inflows is inimical to the growth of the Nigeria economy. The findings of the study demonstrate a negative and significant relationship between inflation and economic growth. Moreover, while credit to the private sector and crude oil prices exerts positive and significant relationship with growth, the relationship between money supply, trade openness and government expenditure and economic growth is positive but insignificant. Research implications/limitations – Therefore, it is important for the government to pursue policies and programs that would help ensure exchange rate stability and boost local production for both consumption and export. In addition, a holistic program of economic reforms is important to complement the exchange rate policy and stimulate economic growth. Originality/value/contribution – The study shed some light on exchange rate volatility and confirmed its adverse effect and the importance of a stable environment on economic growth. In addition, the study introduced crude oil prices as a variable to the study of exchange rate volatility and economic growth from a developing country perspective.
Symmetric and Asymmetric Market Betas and Downside Risk

Our paper explores whether a symmetric plain or an asymmetric down-beta is a better hedging measure (Roy 1952; Markowitz 1959). Unlike Ang, Chen, and Xing (2006) and Lettau, Maggiori, and Weber (2014), we find that the prevailing plain market beta is the better predictor, even for crashes. It also predicts the subsequent down-beta (i.e., beta measured only on days when the stock market had declined) better than down-beta itself. Stocks with higher down-betas ex ante also do not earn higher average rates of return ex post. Thus, down-betas are useful for neither hedging nor risk-pricing purposes.
Do characteristics of the board of directors and top executives have an effect on corporate performance among the financial sector? Evidence using stock

PurposeConsistent with the board of directors and top executive management’s role in ensuring and promoting investments for economic development, this paper aims to examine Omani executive management’s role in helping goals achievement in firms. This paper examines the relationships among the study variables, which are top executive management characteristics and corporate performance in the context of Omani listed firms, with the help of two control variables.Design/methodology/approachThe study focused on a unique context, a developing nation, Oman and its exchange market for the past seven years (2011-2017). In addition, the data were collected from annual report according to board of directors and top executive management variables, and the financial data were obtained from DataStream. The study used the panel data approach to test the relationships characteristics of board of directors, top executive management and corporate performance.FindingsBased on the obtained results, showed positive and significant positive relationships between some characteristics of top executive management and corporate performance, and significant negative relationships between others and the same. Specifically, board size, non-executive directors, general experience and account experience were in the former category, while board meeting was in the latter category. Finally, size and professional certificate of top executive management did not have a significant relationship with corporate performance.Research limitations/implicationsThis study, like previous studies has some limitations such as sample, country, variables and years; therefore, at the end of this study, many limitations and suggestions for future research studies are provided. Moreover, the study findings can be used by the market to assist managers to enhance corporate weaknesses.Originality/valueThe focus of the study was placed on the top executive management and corporate governance of Omani listed firms that has implications for practitioners particularly concerning the top executive management role. Added to this, the study conducted an investigation of the integration between board of directors and top executive management, with corporate governance among Omani listed firms. The study also provided information that has implications to academics when it comes to board of directors and top executive management strategies to encourage consideration of the relationship to develop best practices.
The Flipped Classroom Approach for Teaching Cross-cultural Communication to Millennials

ABSTRACT A general direction in higher education has been to move away from lecture-based instruction toward more active and student-centered learning. Even though much research has been done regarding digitalization in instructional contexts, there is not much research on applying a flipped classroom (FC) approach to teaching cross-cultural communication in the international business field. Therefore, this study applies an FC pedagogical approach and the principles of sales communication education (SCE) to teaching cross-cultural communication to millennial international business and sales management students. Data regarding student satisfaction, students’ perceptions of elements of an FC course, as well as learning outcomes and meaningful learning experiences were collected using a mixed methods approach. The results show that overall student satisfaction with the FC course was very high. The millennials found the FC course to be a highly enjoyable way of learning cross-cultural communication. They particularly valued the pre-learning materials (video lectures), interactive in-class meetings and the teacher’s supportive actions. The learning outcomes included cognitive, behavioral and affective learning. Meaningful learning experiences included interviewing a CEO or international seller and engaging in practical negotiation exercises. Pedagogical improvements, theoretical implications and directions for future research are discussed.
Simultaneous Multi-Joint Myoelectric Control of Transradial Prostheses

By Christopher L. Pulliam As the development of dexterous prosthetic hand and wrist units continues, there is a need for command interfaces that will enable a user to operate these multijoint devices in a natural, coordinated manner. Commercially available myoelectric control algorithms are unintuitive, allow only a single degree of freedom to be operated at a time, and typically require some type of a mode switch to transition between operating the various functions of the system. Pattern recognition-based control algorithms take advantage of distinct patterns of activity related to the intuitive movements of the missing limb, thus reducing the cognitive burden associated with traditional control methods. To date, however, the majority of these advanced approaches still limit users to sequential operation of the various prosthesis functions. This project aimed to develop an intuitive myoelectric command interface that would allow multiple joints (forearm pronation-supination, wrist flexion-extension, and hand opening-closing) of a transradial prosthesis to be controlled in a highly coordinated fashion. We demonstrated than a time-delayed artificial neural network controller could be trained to accurately predict motions of several key hand and wrist motions using myoelectric signals recorded from muscles in the forearm offline. The controller was then evaluated in real-time during simulations of several tasks in a virtual
Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?

Our study analyses the nature, quality and extent of human resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the 5-year period following the then Labour government’s attempts to encourage firms to formally report on their human resource management practices and to foster deeper employer–employee engagement. First, we evaluate the degree to which companies report comprehensively (or substantively) on a number of HRD items that we classify as “procedural” or “sustainable. ” Second, we hypothesise that a company’s employee relation ideology (using a proxy to measure a company’s level of “unitarism”) is positively associated with HRD. Our results indicate that: (i) whilst there has been an increase in the breadth of HRD in terms of procedural and sustainable items being disclosed, the evolution towards a more comprehensive and in-depth form of HRD remains rather limited; and (ii) there is a positive association between a company’s employee relation ideology (unitarism) and the level of HRD. Theoretically, we conceive of HRD both as a reflection of an organisation’s orientation towards a key stakeholder (unitarist relations with labour) and a legitimacy seeking exercise at a time of changing societal conditions. We contribute to the scant literature on the extent and determinants of HRD since prior research tends to subsume employee-related disclosures within the broader concept of social, ethical or intellectual capital disclosures. We also propose a disclosure checklist to underpin future HRD research.
Premiums for Non-Sustainable and Sustainable Components of Market Volatility: Evidence from the Korean Stock Market

The study investigates the premiums expected for non-sustainable and sustainable components of market volatility in Korea during the August 1991 to December 2018 period. We decompose market volatility into non-sustainable and sustainable components and construct the factors that mimic the two respective components of market volatility. The portfolio analysis and Fama-MacBeth regressions reveal that both short- and long-term components are negative pricing factors in the Korean stock market. Specifically, stocks with higher sensitivities to the long-term volatility factor have lower average annual returns by approximately 14%, than stocks with lower sensitivities. This implies that stocks with high sensitivity to sustainable volatility provide a hedging opportunity against future uncertainty, and thus, investors are willing to pay an annual premium of 14% for such stocks. Our results are robust to variations in samples and methods.