Miracle-dz/UniFAR-FTUs huggingface dataset:
PERCEIVED RISK AND E-COMMERCE ADOPTION: EVIDENCE FROM SOUTHWEST NIGERIA

Electronic-Commerce has been acclaimed as being one of the major application areas in the modern settings of organized business systems; by virtue of its significant growth in recent years. However, one of the major and prolonged concerns that restrict its adoption by customers and organizations is the risk involved. The study explored the resultant impact of Perceived Risk on e-commerce adoption by customers in South West Nigeria. The study adopted a descriptive method and collected relevant data to aid the research using structured questionnaire and also reviewing important literatures in the subject area. The study sample was drawn from the database of call to pick-up customers of four top e-commerce organizations in Southwest Nigeria using purposive, stratified and accidental sampling techniques. Six hundred and sixty-six copies of questionnaires were administered, 621 were retrieved while 610 were used for analysis. Quantitative data analysis was done through descriptive statistics, Confirmatory Factor Analysis (CFA) and Structural Equation Modelling (SEM) using (STATA 12) and the hypothesis was tested with the use of regression analysis. The result of the findings revealed that there is insignificant relationship between perceived risk and e-commerce acceptance. Based on the findings, the study recommended that ecommerce organizations and the government as a body should understand the business requirements and good management of information security sources of organization to ensure optimal security.
Momentum-Managed Equity Factors

Managed portfolios that exploit positive first-order autocorrelation in monthly excess returns of equity factor portfolios produce large alphas and gains in Sharpe ratios. We document this finding for factor portfolios formed on the broad market, size, value, momentum, investment, profitability, and volatility. The value-added induced by factor management via short-term momentum is a robust empirical phenomenon that survives transaction costs and carries over to multi-factor portfolios. The novel strategy established in this work compares favorably to well-known timing strategies that employ e.g. factor volatility or factor valuation.
The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax

This research aimed to get empirical evidence about the influence of awareness, moral obligation, access tax, quality of service, and tax penalties on taxpayer compliance in paying motor vehicle tax in Banyumas district. The theory used is the Attribution Theory. The population in this research are all taxpayers' two-wheelers and three-wheelers motor vehicle registered in the office of UPPD Banyumas district until 2017 that as many as 501.400 vehicles. The samples used of 100 respondents was calculated based on the formula Slovin of sampling convenience. The data collected by the survey method through a questionnaire. The data analysis technique used in this research is multiple linear regression. The results showed that awareness, a moral obligation, quality of service, and tax penalties have a positive effect on taxpayer compliance in paying motor vehicle tax. Furthermore, the variable of access taxes is positive effect but statistically not significant on taxpayer compliance in paying motor vehicle tax.
PENGARUH PROMOSI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK SOYJOY PT. AMERTA INDAH OTSUKA KOTA MEDAN

The purpose of the study was to examine and analyze the promotion and price on purchasing decisions at PT. Amerta Indah Outsuka Medan. The approach of this research is a quantitative research. The population in this study were some customers of PT. Amerta Indah Outsuka Medan who purchased at PT. Amerta Indah Outsuka Medan. The classic assumption test used includes: normality test, multicollinearity test, and heteroscedestity test. This data analysis model uses multiple regression analysis. The research concludes that partially and simultaneously promotion price have a significant effect on purchasing decisions at PT. Amerta Indah Outsuka Medan.
The role of indigenous technical knowledge and geographical information systems (GIS) in sustainable natural resource management around the Teso Community in Kenya

There is a growing awareness on the importance of indigenous technical knowledge and the necessity of its integration into modern knowledge in order to address problems related to natural resource conservation. However, there is a lack of study that demonstrates clearly how the two types of knowledge systems could be successfully integrated together. This paper presents such a framework that has been developed through a participatory geographical information systems (GIS) approach with the Teso Community in Kenya. Data were collected using a variety of research instruments such as structured questionnaires, in-depth and face-to-face interviews, focussed group discussions, content analysis of literature, environmental check lists, and using the GIS techniques for assessing the status of the bio-physical environment. The process of developing such a framework comprises five key building blocks including stakeholder engagement, establishment of resources targeted for rehabilitation, establishment of community and scientific points of convergence and divergence, a decision on community and expert resolutions and the adoption of community-based project implementation, and monitoring and evaluation. The study recommends that the developed framework could be easily replicated with other rural communities that have similar bio-physical environmental conditions if found successful in sustainably managing natural resource management. Key words: Indigenous technical knowledge, geographical information systems (GIS), natural resource management.
BRAND CHARACTERISTICS’ EFFECTS ON YEMENI COMPANIES’ WILLINGNESS TO PAY (WTP) A PRICE PREMIUM FOR AUDIT SERVICES

Brand is considered as a profitability enhancing factor and an element that will make consumers willing to pay a price premium, but is this applicable for companies when consuming something? Is this applicable for companies operating in unstable country situation? This research is working on finding an answer for such question by studying the effects of Brand Characteristics (including Brand Repetition, Brand Predictability and Brand Competency) on consumer WTP a price premium mediated by Brand Credibility and Perceived Uniqueness for audit services comparing the companies’ attitude toward branded (Big 4) and non-branded audit services in Yemen which as an example of unstable situation a country with an as per the world bank evaluation 2018 - 2019. The data was collected from 200 company, that were audited in the last two years in Yemen, the structural equational modeling was used for analysis and results generating which revealed that: There are no direct effects of Brand characteristics (including Brand Repetition, Brand Predictability and Brand Competency) to the consumer WTP a price premium for audit services in Yemen, the mediating role of Brand Credibility was only between Brand Predictability and consumer WTP a price premium and the mediating role of Perceived Uniqueness was only between Brand Competency and consumer WTP a price premium. This research is combining the Brand filed and the Audit filed by studying the effect of some brand variables on consumer behavior in a specialized service industry which is Auditing industry and concentrates on Brand effect from the consumer side, it contributes to the field of brand management, pricing strategy and, audit firms’ management. It presents insight from a different point of view for audit firms’ managerial practice in an unstable country situation.
Perceived Risk, Trust and Familiarity of Online Multi-Sided Pure-Play Platforms Selling Physical Offerings in an Emerging Market

Understanding how customers perceive trust and risk when engaging with online pure-play multi-sided platforms (MSPs), has become critical to the performance of digital marketing strategies. This study explored the relationship between perceived trust, perceived risk and user familiarity associated with MSPs. For the purpose of this study, MSPs are conceptualised as firms that operate only online, that seek to provide transacting services to buyers and sellers, and that sell physical offerings in an emerging market context. Primary data were collected through an online instrument across five MSPs and the study reported the results pertaining to differences and similarities between groups and platforms. The results show that while familiarity drives trust, its impact is moderated by perceived risk. Contrary to common belief, the results show gender differences, but do not confirm age differences in trust and the moderation effect of risk. Moreover, the results also show that the influence of familiarity is not significantly different across MSPs.
The Liquidity of Credit Default Index Swap Networks

Recent regulatory reforms like the mandatory clearing of standardized swap contracts and mandatory trading on centralized execution platforms have significantly changed the derivatives landscape. These reforms have, in certain cases, led the market to increasingly trade on multilateral platforms, potentially affecting the average cost of execution. Prior research has examined the effects of centralized trading on execution costs and has generally found reduced costs, especially for entities with higher transaction volumes or greater execution flexibility. We use detailed information on the trading of credit index swaps, the most actively traded credit derivatives instrument, between May 2014 and Sep 2016. We find that the customers who trade with a higher number of dealers (high network degree) and those who trade with the most active dealers (high network centrality) incur lower trading costs; for at least the less liquid indices, this cost improvement increases as trade size increases. We also identify a few liquidity trends: measures like average daily volumes, average price impact, and price dispersion have remained steady or have improved. However, during the same period, trade sizes for certain indices may have declined slightly.
The mediating effect of brand image on the relationships between social media advertising content, sales promotion content and behaviuoral intention

Purpose This study aims to answer an important question of how brand-related communications, including advertising and sales promotion contents, which are disseminated on social media platforms, can enhance positive brand image and evoke favourable behavioural intention from consumers. Design/methodology/approach This study surveys 615 consumers of automotive brands across Malaysia. The data were analysed with AMOS, which was used to specify both the measurement and structural models. The mediating effect of both hedonic and functional brand images was tested using the bootstrapping approach in AMOS and Sobel test. Findings The findings reported in this research demonstrate that there are positive and significant relationships between social media advertising content, social media sales promotion content, hedonic brand image, functional brand image and behavioural intention. Both hedonic and functional brand images have significant mediating effects on social media advertising content, social media sales promotion content and behavioural intention. However, the relationship between social media advertising content and behavioural intention is insignificant. Practical implications This paper proffers insights to brand managers and marketers on how to leverage on social media contents by unearthing the roles of traditional marketing communications such as social media advertising and promotional information in enhancing brand preference and improving consumers’ purchase intention. Originality/value This research advances the discussions in the realm of social media communications and branding by examining the mediating effects of both hedonic and functional brand images of automotive brands. In addition, this study focuses on two essential marketing communications, advertising and sales promotions, which are commonly disseminated by brand managers on social media platforms.
Determinants of Customer Satisfaction and Loyalty in the Nigerian Telecommunications Industry.

Customer satisfaction and loyalty have been identified as critical success factors in any business organization. Recent developments in the Nigerian telecommunications industry indicate that the operators engage in several marketing activities to ensure that their subscribers are satisfied and brand loyal. However, most subscribers complain about the quality of services and some switch from one operator to the other or use several lines. Consequently, this paper examined the marketing activities that influence customer satisfaction and the factors that determine customer loyalty in the industry. Based on a contemporary definition of marketing, five constructs (product, price, distribution, promotion and customer service) were identified and tested. For the purpose of the study, a sample size of one thousand (1000) respondents was selected from Lagos State, Nigeria through purposive sampling technique and data were obtained employing a structured close-ended questionnaire. The results revealed that product (core service), promotion and distribution have a higher impact on the level of customer satisfaction. It was also found that, apart from customer satisfaction, trust is a major determinant of customer loyalty in the telecoms market. On the bases of these findings, a number of recommendations for telecom operators and the Nigerian government were outlined.
Subtle but spotted? Influencing factors of customer-perceived weight discrimination

Purpose Studies report that frontline employees frequently discriminate against overweight customers, a group of vulnerable consumers that is growing worldwide. However, because most discrimination by frontline employees is covert, the authors ask whether overweight customers perceive discrimination and what influences this perception. Drawing on field theory, this paper aims to investigate how two environment factors (frontline employee overweight and frontline employees’ neutral treatment of other customers) and two person factors (customer pre-encounter affect and self-esteem) influence customer-perceived weight discrimination. Design/methodology/approach In a pilot study and three experimental studies, the authors examine the impact of covert discrimination of overweight customers by frontline employees on customers’ perception of discrimination and the influencing effects of environment and person factors. Hypotheses are tested using regression analysis. Findings The authors find that overweight customers perceive covert weight discrimination by frontline employees. Frontline employee overweight mitigates the effect of covert discrimination, and (state and trait) self-esteem amplifies this effect. Frontline employees’ neutral treatment of other customers is insignificant. Customer (state and trait) negative affect directly increases customer-perceived discrimination independent of covert discrimination. Originality/value While extant research focuses on marketplace discrimination triggers and consequences, the perspective of the discriminated customer and what influences his or her perception of covert discrimination has attracted much less attention. Moreover, research rarely addresses overweight as a discrimination trigger. As environment and person influences frequently shape service encounters, the authors contribute novel and relevant insights to the literature. This is of high value, especially in light of the harmful consequences marketplace discrimination entails for customers and service firms.
Domestic Violence Shelter Services: A Review of the Empirical Evidence

Distribution Rights. This DV Evidence Project paper may be reprinted in its entirety or excerpted with proper acknowledgement to the author(s) and the National Resource Center on Domestic Violence, but may not be altered or sold for profit. Increasingly, domestic violence programs are being asked to learn more about, contribute to, and describe how they are engaging in evidence-based and evidence-informed practices. Funders, policymakers, researchers, and advocates themselves are also more interested today in what evidence exists that a particular intervention or prevention strategy is making a positive difference for survivors, or is meeting the outcomes it was designed to achieve. With this information, domestic violence programs can better secure continued support for proven programs and practices, and can more easily identify, develop, and/or adapt innovative or exemplary approaches from other communities. To respond to this new emphasis on evidence-based and evidence-informed practice, the National Resource Center on Domestic Violence (NRCDV), with support and direction from the Family Violence Prevention and Services Program at the U.S. Department of Health and Human Services, engaged in a two–pronged approach. First, evidence was collected and synthesized from published, empirical research studies. Second, in recognition that controlled research studies are not the only form of evidence to consider in determining program effectiveness (Puddy & Wilkins, 2011; Schorr & Farrow, 2011), the project also identified where emerging and promising evidence exists that specific programs and practices are effectively addressing complex social problems in community settings. This research summary, one of a series developed by the NRCDV's Domestic Violence Evidence Project, should be viewed as an important piece of information to consider, but it does not include the broad scope and continuum of services being delivered across the country or globe. Practice-based evidence being generated by the field and captured in the project's Program and Practice Profiles should also be considered. " In one field after another, we are learning that so much of the most promising work in addressing the most intractable social problems is complex, multifaceted, and evolving. "
Integrating Capital Structure, Financial and Non-Financial Performance: Distress Prediction of SMEs

Objective – The growth of SMEs in Indonesia is rising from year to year. As an anticipation of bankruptcy, predictions can be made in an integrated means from the perspective of capital structure, financial, and non-financial performance. Methodology/Technique – A sample of 39 companies were selected using purposive sampling during the research period of 2013-2017. The results of the statistical logistic regression show that profitability is an important factor in predicting financial distress of the SMEs in Indonesia. Findings – The operating income to total assets has a negative and significant effect on SMEs financial distress. Meanwhile, retained earnings to total assets have a positive impact. Indonesian SMEs must be efficient in their operational costs to avoid financial distress. Novelty – In addition, sales are also important. If the company's sales are high, and the operational cost efficiency is maintained, the retained earnings will increase. This means that the company will be safe and able to avoid financial distress. Type of Paper: Empirical. Keywords: Capital Structure; Financial; Distress; Non-Financial; Performance. Reference to this paper should be made as follows: Kristanti F T; Rahayu S; Isynuwardhana D; 2019. Integrating Capital Structure, Financial and Non-Financial Performance: Distress Prediction of SMEs, Acc. Fin. Review 4 (2): 56 – 62 https://doi.org/10.35609/afr.2019. 4.2(4) JEL Classification: G32, G33, G34.
The role of primary and secondary care in the management of pulmonary embolism : A shifting paradigm? Developments in diagnosis and treatment

• A submitted manuscript is the version of the article upon submission and before peer-review. There can be important differences between the submitted version and the official published version of record. People interested in the research are advised to contact the author for the final version of the publication, or visit the DOI to the publisher's website. • The final author version and the galley proof are versions of the publication after peer review. • The final published version features the final layout of the paper including the volume, issue and page numbers.
Cheap Signals in Security Token Offerings (STOs)

Blockchain-based security token offerings (STOs) provide a new way of crowdfunding and corporate financing. Tokens are immediately transferable and can be traded 24/7 on secondary markets, clearing and settlement is a matter of only a few minutes, tokens can be held personally, i.e. brokers and custody accounts are no longer required and the underlying blockchain ensures transparency of all transactions. This study provides an overview of security tokens and the STO model for corporate financing. Our analysis investigates security tokens from the perspective of a firm looking to raise capital. Building on signaling theory, this paper examines 1) whether companies conducting an STO make use of cheap signals to influence investment behavior and 2) if such use of cheap signals is effective. We analyze a dataset of 151 STOs and identify that cheap signals of human capital and social media are used by projects and have a positive effect on funding success. The type of signals influencing funding success indicate that the market is still immature, as projects have a clear incentive to enlarge the level of asymmetric information between them and potential investors. The anticipated level of punishment for misusing cheap signaling is low, as the mechanism does not represent fraud but "cheating". This is a concern for investor protection.
Data Mining in Film Tourism

The economic impact of film induced tourism is of great interest to governments, tourist authorities, local businesses as well as residents. Film tourism reveals a positive economic impact on a featured location. This study investigates Walt Disney ́s animated film Frozen and the impact the film has on tourism in Norway. Although the movie Frozen takes place in fictional Arendelle, movie producers incorporated Norwegian inspired scenery, imagery, and culture throughout the film. This study was conducted through an electronic survey with over 1,000 participants who shared their attitudes towards tourism and the effect movie tourism has upon a destination. The open-ended questions where analyzed through the application of text mining to better understand participants’ perceptions.
Rethinking Intellectual Capital in Professional Service Firms: A Triple Bottom-line Perspective on Value-creation

In contemporary business environment, the formulation of an effective strategy aimed at driving and sustaining value requires effective management of the intellectual resources as a basis for achieving strategic advantage. Given the paradigm shift in the factors of productivity within the knowledge landscape, it’s crucial for the Professional Service Firms (PSFs) to be mindful of their Intellectual Capital (IC) potential as a basis for the competitive advantage and value-creation. Drawing upon Resource-Based-View of the firm, this research attempts to revisit value-creation concept and investigate how IC resources can be integrated and utilized to achieve broader value outcomes for various organizational stakeholders. In view of that, the proposed research aims to develop a methodological value-creation framework in the service firms by epistemologically reflecting on the IC-derived value outcomes in the multi-stakeholder context.