Miracle-dz/UniFAR-FTUs huggingface dataset:
Innovation and Creativity at the Bottom of the Pyramid

Purpose: The purpose of this study is to illustrate how innovative and creative companies develop products and services at the bottom of the economic pyramid (B.o.P) markets. This paper attempts to gain further insight regarding the usage of the 4A perspective developed by Anderson and Billou (2007) and the Triple Bottom Line (TBL) framework developed by Elkington (1999) as guidelines to achieve success in BoP markets. Design/methodology/approach: The authors of this paper come from three different countries (Sweden, Norway and Belgium), which gave a possibility to gather qualitative data from companies located or founded in these three countries. The 4A’s perspective and the TBL framework is used as a theoretical foundation to further investigate the phenomenon regarding how western companies act on B.o. P markets. Thus, this paper attempts to answer the following research questions: How can (social) entrepreneurs (or any companies) adapt the 4A perspective to introduce disruptive innovations and still, with the help from the TBL framework, maintain their sustainable, responsible and ethical approach? Additionally, how can the mind-set of innovation and creativity at the bottom of the pyramid in developing markets be transferred to social entrepreneurs in developed markets? Primary data was gathered through interviews with Solvatten (Sweden), MicroStart (Belgium) and Easypaisa (Norway). Findings: The 4A perspective was proven to be an effective tool while approaching B.o. P markets. Companies must think outside the box of traditional marketing and be creative, to achieve their goals. In dynamic markets, a company will struggle to keep up with all constraints. The case companies struggled most with acting sustainably while achieving profitability. Research limitations/implications: To further validate the results, the sample size should be bigger including several different companies and informants. Originality/value: This paper contributes to the literature of the already-established 4A perspective and the TBL framework by providing in-depth research, by investigating companies and their operations from three different countries (Sweden, Norway and Belgium). To our knowledge no prior case studies have been conducted in these countries.
Efficient Gabor Phase Based Illumination Invariant for Face Recognition

This paper presents a novel Gabor phase based illumination invariant extraction method aiming at eliminating the effect of varying illumination on face recognition. Firstly, It normalizes varying illumination on face images, which can reduce the effect of varying illumination to some extent. Secondly, a set of 2D real Gabor wavelet with different directions is used for image transformation, and multiple Gabor coefficients are combined into one whole in considering spectrum and phase. Lastly, the illumination invariant is obtained by extracting the phase feature from the combined coefficients. Experimental results on the Yale B and the CMU PIE face database show that our method obtained a significant improvement over other related methods for face recognition under large illumination variation condition.
Off-Balance Sheet Funding, Voluntary Support and Investment Efficiency

Abstract Off-balance sheet financing of an investment is covered by limited liability, whereas on-balance sheet financing creates unlimited liability towards the bank’s asset-in-place. Off-balance sheet funding thus gives the bank flexibility to voluntarily support debt repayments when the investment fails, which allows the bank to signal information about the quality of its future projects, improving investment efficiency. Yet, limited liability reduces the bank’s effort incentives. Off-balance sheet funding with voluntary support is optimal for activities that are rapidly growing or negatively correlated with existing assets. The model yields testable predictions on the relationship between off-balance sheet debt spreads and sponsors’ characteristics.
Risk Factors for Falling in Home-Dwelling Older Women With Stroke: The Women’s Health and Aging Study

Background and Purpose— Much of our knowledge of risk factors for falls comes from studies of the general population. The aim of this study was to estimate the risk of falling associated with commonly accepted and stroke-specific factors in a home-dwelling stroke population. Methods— This study included an analysis of prospective fall reports in 124 women with confirmed stroke over 1 year. Variables relating to physical and mental health, history of falls, stroke symptoms, self-reported difficulties in activities of daily living, and physical performance tests were collected during home assessments. Results— Risk factors for falling commonly reported in the general population, including performance tests of balance, incontinence, previous falls, and sedative/hypnotic medications, did not predict falls in multivariate analyses. Frequent balance problems while dressing were the strongest risk factor for falls (odds ratio, 7.0). Residual balance, dizziness, or spinning stroke symptoms were also a strong risk factor for falling (odds ratio, 5.2). Residual motor symptoms were not associated with an increased risk of falling. Conclusions— Interventions to reduce the frequency of balance problems during complex tasks may play a significant role in reducing falls in stroke. Clinicians should be aware of the increased risk of falling in women with residual balance, dizziness, or spinning stroke symptoms and recognize that risk assessments developed for use in the general population may not be appropriate for stroke patients.
An Analysis Of The Moderating Effect Of Age On Smartphone Adoption And Use In The United Arab Emirates

This paper investigates the adoption of smartphones among different age groups in the youth segment of the population in the United Arab Emirates (UAE). The proposed model is based on an extension of the extended unified theory of acceptance and use of technology (UTAUT2). A total of 437 questionnaires were distributed face to face to smartphone users in Dubai. The findings showed that age is a significant moderator in the proposed model, as significant differences were found between smartphone users in the UAE aged 18–22 and those aged 23–29. Specifically, age moderated the relationship between behavioural intention and five independent factors included in the proposed model: culture-specific beliefs and values, perceived relative advantage, price value, effort expectancy, and enjoyment. In addition, age moderated the effect of habit on actual use of smartphones. Accordingly, this research provides information that can help mobile companies and developers of mobile applications to improve the way they target customers in the UAE.
High-Performance $\hbox{Ni}/\hbox{Lu}_{2}\hbox{O}_{3}/ \hbox{TaN}$ Metal–Insulator–Metal Capacitors

We fabricate the Ni/Lu<sub>2</sub>O<sub>3</sub>/TaN metal-insulator-metal capacitor with a high capacitance density of 7.5 fF/μm<sup>2</sup>, a relatively small quadratic voltage coefficient of capacitance (VCC) of 75 ppm/V<sup>2</sup>, a low leakage current of 5 × 10<sup>-8</sup> A/cm<sup>2</sup> at -1 V, and an excellent ten-year reliability with a very low Δ<i>C</i>/<i>C</i> of 0.51% at 3 V. These small VCC value and good reliability are attributed to a reduction of carrier injection and trapping into the dielectric.
Phonon thermal transport inBi2Te3from first principles

We present first-principles calculations of the thermal and thermal transport properties of ${\mathrm{Bi}}_{2}{\mathrm{Te}}_{3}$ that combine an ab initio molecular dynamics (AIMD) approach to calculate interatomic force constants (IFCs) along with a full iterative solution of the Peierls-Boltzmann transport equation for phonons. The newly developed AIMD approach allows determination of harmonic and anharmonic interatomic forces at each temperature, which is particularly appropriate for highly anharmonic materials such as ${\mathrm{Bi}}_{2}{\mathrm{Te}}_{3}$. The calculated phonon dispersions, heat capacity, and thermal expansion coefficient are found to be in good agreement with measured data. The lattice thermal conductivity, ${\ensuremath{\kappa}}_{l}$, calculated using the AIMD approach nicely matches measured values, showing better agreement than the ${\ensuremath{\kappa}}_{l}$ obtained using temperature-independent IFCs. A significant contribution to ${\ensuremath{\kappa}}_{l}$ from optic phonon modes is found. Already at room temperature, the phonon line shapes show a notable broadening and onset of satellite peaks reflecting the underlying strong anharmonicity.
Interactions among Cloud, Water Vapor, Radiation, and Large-Scale Circulation in the Tropical Climate. Part I: Sensitivity to Uniform Sea Surface Temperature Changes

Abstract The responses of tropical clouds and water vapor to SST variations are investigated with simple numerical experiments. The fifth-generation Pennsylvania State University–National Center for Atmospheric Research (PSU–NCAR) Mesoscale Model is used with doubly periodic boundary conditions and a uniform constant sea surface temperature (SST). The SST is varied and the equilibrium statistics of cloud properties, water vapor, and circulation at different temperatures are compared. The top of the atmosphere (TOA) radiative fluxes have the same sensitivities to SST as in observations averaged from 20°N to 20°S over the Pacific, suggesting that the model sensitivities are realistic. As the SST increases, the temperature profile approximately follows a moist-adiabatic lapse rate. The rain rate and cloud ice amounts increase with SST. The average relative humidity profile stays approximately constant, but the upper-tropospheric relative humidity increases slightly with SST. The clear-sky mean temperature an.
Pansharpening of Clustered MS and Pan Images Considering Mixed Pixels

The component substitution (CS) scheme is one of the most efficient models used by different image fusion algorithms when merging multispectral and panchromatic images, acquired with different spatial and spectral resolutions. In this letter, a new CS-based image fusion method is proposed to reduce color distortion. First, multispectral images are clustered into several classes using spectral and spatial features, and then linear regression with non-negative coefficients is used to calculate summation weights for each class of pixels. To consider mixed pixels not belonging to any distinct class, the proposed method employs the fuzzy $c$ -means algorithm. Qualitative and quantitative results are reported for two data sets, namely, Landsat-7 Enhanded Thematic Mapper Plus and QuickBird. Visual and statistical assessments show the validity of the proposed method.
Human resources risk as an aspect of human resources management in turbulent environments

Contemporary organizations work under turbulent conditions, in environments featuring rapid changes which are difficult to foresee. Such surroundings not only create opportunities for development and market success but also generate significant risk. This risk applies to nearly all areas of management. Human resources management practice is also facing the issue of internal and external turbulences affecting the quality of HR processes. Human resources risk is an inherent part of company operations, whereas the social sub-system is an indispensable key factor for the smooth running of business entities. Therefore, HR risk should be managed, as any other risk type. The purpose of this study is to present the major areas of risk in human resources management based on the analysis and criticism of relevant literature. The aim of the empirical research was the identification of managers’ opinions with regards to the meaning of human resources risk for company operations. To attain it, I employed the analysis of results of both international and national studies, including own studies based on a diagnostic survey (a questionnaire). Research has shown that HR risk is perceived both as a chance and a threat to the organization. Every stage of HRM may serve as a potential source of risk that may require taking personnel-related decisions. The results of the research indicate that despite managerial staff’s awareness of HR risk, it is not considered meaningful to the operations of organizations. Polish managers, in particular, seem to underestimate the importance of HR risk for company operations. As far as Polish reality is concerned, contrary to market risks (competition) and legal risks which rank relatively high, personnel-related hazards seem to be undervalued, for they do not make their way into the list of top 10 risks threatening Polish organizations.
Parallel Finite Automata Systems Communicating by States

An accepting device based on the communication between finite automata working in parallel is introduced. It consists of several finite automata working independently but communicating states to each other by request. Several variants of parallel communicating finite automata systems are investigated from their computational power point of view. We prove that all of them are at most as powerful as multi-head finite automata. Homomorphical characterizations of recursively enumerable languages are obtained starting from languages recognized by all variants of parallel communicating finite automata systems having at most three components. We present a brief comparison with the parallel communicating grammar systems. Some remarks suggesting that these devices might be mildly context-sensitive ones as well as a few open problems and directions for further research are also discussed.
The Analysis of Employee Stock Ownership Plans Within Asymmetric Information, Insider Ownership, and Insider Trading Frameworks.

This dissertation examines the effects of employee stock ownership plans (ESOPs) on shareholder wealth, corporate control, and insider trading. In the first of three essays, a revision of the asymmetric information hypothesis is applied to the securities issuance structure of the ESOP to provide an explanation of the ESOP announcement’s effect on shareholder wealth. Essay two examines the effects of the firm’s (and its state of incorporation’s) supermajority provisions, level of preand post-announcement managerial voting power, and takeover "attractiveness" on the announcement-day reaction. The final essay examines the managers’ insider trading activities around the announcement of the ESOP. The first essay provides evidence that for announcements made in the absence of takeover activity, the market’s reaction to ESOPs partially structured with previously unissued common stock and convertible preferred equity is significantly and positively affected by the presence of a simultaneous repurchase announcement. In contrast, a similar analysis of ESOPs announced without a simultaneous repurchase finds an insignificant market reaction to ESOPs structured with common stock and a weakly significant and negative reaction to ESOPs structured with convertible preferred equity. This finding is supportive of the revised asymmetric information hypothesis. The results of the second essay suggest that the market discriminates between firms that are attractive and unattractive for takeover. A significant negative market reaction is observed when the "attractive" firms announce an ESOP that increases the managers’
Acquiring travel-related information from mobile social networking services: What factors predict social networking services users’ perceived value and trust in Malaysia?

ABSTRACT The goal of this research is to predict which factors influence SNS users’ perceived value and trust in acquiring travel-related information from mobile social networking services (mobile SNS). Data were analysed via the Partial Least Square-Structural Equation Modelling (PLS-SEM) approach to examine the postulated research hypotheses. The PLS-SEM approach revealed that perceived enjoyment profoundly influenced SNS users’ perceived value of the travel-related information acquired from mobile SNS. Furthermore, perceived value was found as the strongest predictor of SNS users’ trust in acquiring travel-related information from mobile SNS. Users were able to accumulate a high volume of knowledge from other online users who shared a variety of travel-related information via SNS. This allows users to acquire substantial amounts of useful travel-related data from other online users using SNS while simultaneously, improving their interpersonal relationships. The empirical research findings provide some directions for managers in the tourism industry to follow, by applying the findings of this study to their marketing strategies. The study gains in importance, particularly after Facebook’s data privacy scandal with Cambridge Analytica. Directions for future research are offered.
Functional coupling of μ-receptor-G&agr;i-tethered proteins in AtT20 cells

Opioid efficacy on μ-receptor may be influenced by various Gi/o-G-protein subunits interacting with intracellular face of receptor. Pertussis toxin-insensitive G&agr;i1 and G&agr;i2 subunits tethered with μ-receptor were stably transfected into AtT20 cells to (i) determine coupling of different &agr;-subunits on opioid efficacy, and (ii) determine coupling to downstream effectors, for example, calcium and potassium channels. After pertussis toxin, stimulation of [35S]GTP-&ggr;-S incorporation persisted. Both constructs were able to couple to native calcium and potassium channels, with endomorphins 1 and 2 equally effective. However, pertussis toxin abolished opioid actions on calcium and potassium channels suggesting strong coupling to endogenous G-proteins, and that differences in coupling efficacy to G&agr;i1 and G&agr;i2 previously observed are restricted to initial step of signaling cascade.
Radon in indoor spaces: an underestimated risk factor for lung cancer in environmental medicine.

BACKGROUND Occupational medicine has long recognized radon to be a cause of lung cancer, especially among miners working under ground. Until recently, however, little scientific evidence was available about the risk to the general population caused by indoor radon. METHODS The authors analyzed literature that they found by a selective search in the light of the recently published S1 guideline of the German Society of Occupational and Environmental Medicine (Deutsche Gesellschaft für Arbeitsmedizin und Umweltmedizin) and a recent publication of the German Commission on Radiological Protection (Strahlenschutzkommission). RESULTS Exposure to indoor radon and its decay products is a major contributor to the radiation exposure of the general population. In Germany, the mean radiation exposure due to radon in living rooms and bedrooms is about 49 Bq/m(3). It is well documented in the scientific literature that indoor radon significantly increases the risk of lung cancer, probably in a linear dose-response relationship with no threshold. Every 100 Bq/m(3) increase in the radon concentration is estimated to increase the relative risk for lung cancer by 8% to 16%. After cigarette smoking, radon is the second main cause of lung cancer in the general population without occupational exposure. CONCLUSIONS From the point of view of preventive environmental medicine, it is important to identify buildings with high radon concentrations, initiate appropriate measures, and minimize radon exposure, particularly in new buildings.
Do Financial Restatements Lead to Auditor Changes

SUMMARY: This paper examines whether financial restatements are associated with subsequent auditor changes. A financial restatement represents a breakdown in a company's financial reporting, but, importantly, also of its audit. We argue that in response to pressure from capital markets, restating firms will dismiss their auditors to increase audit quality and restore reputational capital lost when the restatements are announced to the investing public. Using a large sample of restatements and auditor changes we find that, consistent with our hypothesis, the likelihood of auditor-client realignments increases after firms announce restatements. As expected, we also find that the positive association between restatements and auditor turnovers is more pronounced when restatements are more severe and the quality of corporate governance is high. Finally, we find that stock market returns surrounding auditor changes increase as the severity of restatements increases. The last result supports the idea that stock .
Locally adaptive tting of semiparametric models to nonstationary time series

We t a class of semiparametric models to a nonstationary process. This class is parametrized by a mean function (·) and a p-dimensional function (·) = ( (1)(·); : : : ; (p)(·))′ that parametrizes the time-varying spectral density f (·)( ). Whereas the mean function is estimated by a usual kernel estimator, each component of (·) is estimated by a nonlinear wavelet method. According to a truncated wavelet series expansion of (i)(·), we de ne empirical versions of the corresponding wavelet coe cients by minimizing an empirical version of the Kullback–Leibler distance. In the main smoothing step, we perform nonlinear thresholding on these coe cients, which nally provides a locally adaptive estimator of (i)(·). This method is fully automatic and adapts to di erent smoothness classes. It is shown that usual rates of convergence in Besov smoothness classes are attained up to a logarithmic factor. c © 2001 Elsevier Science B.V. All rights reserved. MSC: primary 62M10; secondary 62F10
The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour

This study explores auditors’ professional attitudes and behaviours. It tests the influence of public interest commitment, independence enforcement beliefs and organisational ethical culture on auditors’ acceptance of and engagement in practices that compromise their objectivity. The study is based on survey responses of 122 Spanish auditors. To analyse the combined effect of the variables under study, variance-based structural equation modelling (partial least squares, PLS) was employed. The results suggest that the regulatory efforts to improve auditors’ behaviours by enforcing independence rules have been internalised by auditors. The results also reinforce the need to instil the societal responsibilities of professional auditors, since auditors’ public interest commitment is related to their ethical decision making. Furthermore, this study reveals that firms’ ethical cultures influence auditors’ commitment to the public interest, as well as their ethical decision making. The study raises practical implications for auditing professionals, regulators and audit firms. Understanding auditors’ beliefs and behavioural patterns is critical to proposing mechanisms that enhance their ethical behaviours, which could ultimately enhance audit quality. The chapter contributes to the field by analysing the combined effect of the regulatory framework and organisational context on auditors’ professional values and behaviours.