Miracle-dz/UniFAR-FTUs huggingface dataset:
Displays of Violence and Power at the Edge of the Empire: Provincial Trophy Heads during Inca Times

The Inca expansion to the southern Andes catalyzed important political and symbolic changes in local communities. In addition to economic changes in mining production and the installation of logistical and administrative infrastructure, new forms of ideological violence emerged in the Copiapó Valley, Chile. One new form was the display and discarding of human heads, a burial pattern unprecedented in the region. In this article, we present evidence of perforated heads buried without grave goods next to a local cemetery in a Late Horizon village. We argue that the performative use of modified severed heads from young individuals at the Iglesia Colorada site was part of Inca ritual practices. Their use represented an effort to ideologically rule over newly incorporated subjects by demonstrating power and ensuring their compliance. La expansión Inca en el sur de los Andes catalizó importantes cambios políticos y simbólicos en las comunidades locales. Además de los cambios económicos en la producción minera y la instalación de infraestructura logística y administrativa, surgieron nuevas formas de violencia ideológica en el valle de Copiapó (Chile). Éstas incluyeron la exhibición y descarte de cabezas humanas cercenadas, siendo un patrón funerario sin precedentes en la región. En este artículo presentamos evidencia de cráneos con perforaciones, los cuales fueron enterrados sin ofrendas mortuorias, en asociación a un cementerio de una aldea local del horizonte Tardío. Argumentamos que la utilización y exhibición de cabezas cercenadas de individuos jóvenes en el sitio Iglesia Colorada, fue parte de prácticas rituales. Éstas representarían un esfuerzo de dominio ideológico sobre poblaciones recientemente incorporadas al imperio, con el fin de demostrar poder y asegurar obediencia.
Technology in use: The importance of good interface design

Human-Computer Interaction (HCI) and Interaction Design (IxD) are fields that acknowledge that understanding users' is at the core of successful design for all interactive products. User-centred design is about developing products that are easy, effective and enjoyable to use from the users' perspective. Furthermore, interactive products with engaging usable interfaces positively influence user experience and performance. On the other hand, we could question if there is a user interface to an application or interactive system that is equally effective and appealing to all types of users. The paper briefly introduces relevant concepts and presents a number of approaches to interface evaluation that support design and development of usable interactions. Conducted empirical research in different application domains paves the way to design methodologies for efficient assessment of different interfaces and forms of interaction. Since developed evaluation approaches proved successful, they could be reused by other researchers in the field due of their systematic structure.
An automatic part-of-speech tagger for Middle Low German

Syntactically annotated corpora are highly important for enabling large-scale diachronic and diatopic language research. Such corpora have recently been developed for a variety of historical languages, or are still under development. One of those under development is the fully tagged and parsed Corpus of Historical Low German (CHLG), which is aimed at facilitating research into the highly under-researched diachronic syntax of Low German. The present paper reports on a crucial step in creating the corpus, viz. the creation of a part-of-speech tagger for Middle Low German (MLG). Having been transmitted in several non-standardised written varieties, MLG poses a challenge to standard POS taggers, which usually rely on normalized spelling. We outline the major issues faced in the creation of the tagger and present our solutions to them.
Investor Demand for Leverage: Evidence from Equity Closed-End Funds

We provide evidence that investors with leverage constraints demand leverage for the sake of leverage. We study the equity closed-end fund (CEF) market and document a strong positive relation between fund leverage and CEF premiums, indicating that investors pay a relative premium for leverage. We perform a quasi-natural experiment and identify leverage as a causal driver of the premium. Leverage changes do not signal improved fund performance. Instead, the only benefit to investors of increased leverage is amplified exposure via greater volatility and risk exposure. We supply external validity by relating our results to the betting-against-beta factor.
RELATING TEACHERS ORAL CORRECTIVE FEEDBACK TO YOUNG LEARNERS UPTAKE: A CASE STUDY IN A YOUNG LEARNER EFL CLASSROOM

This study explores various types of oral corrective feedback in relation to learners’ uptake in a young learner EFL classroom in Indonesia. It employed a qualitative research design embracing the characteristics of a case study. The data were mainly collected from 540 minutes video recording and observation to capture types of teacher’s oral corrective feedback and learners’ uptake in the classroom interaction. Teacher’s lesson plans were also analyzed to look at possible contribution on teacher’s choice of corrective feedback and learners’ uptake. The first finding reveals that the teacher employed seven types of oral corrective feedback; recast, elicitation, clarification request, explicit correction, repetition, metalinguistic feedback, and paralinguistic signal. As result, the students responded by various types of uptake such as repair and need repair. The distribution of learners’ uptake following different types of oral corrective feedback shows that output prompting feedback strategies tend to be more successful in encouraging learners’ uptake than input provided by feedback strategies. It is also noteworthy that elicitation and repetition led to be the highest number of repair. The fact that input providing feedback strategies result in fewer uptakes, however, tends to be resulted from the teacher’s choice to continue the topic in a certain context which shows the influence of learning contexts and teacher’s objectives on the choice of teacher’s corrective feedback and the occurrence of uptake.
Marketing Models

Objectives and Contextualisation Context This is an elective course of 6 ECTS for students of Business Administration and Management, Economics and Marketing Studies taught at UAB and is offered during the second semester of the fourth year. Its purpose is to advance the study of applied marketing models: strategic marketing analysis and marketing decisin using models and computer support. Specifically it aims to develop the skills to know how to use models in a wide range of marketing decisions: market segmentation, product choice, prositioning, pricing strategies, product policy, and analysis of the interactions between the elements of the marketing-mix. The course presents business management models, analyzes, implements, and evaluates a number of models developed in the area of marketing knowledge for making strategic business decisions, in addition to presenting a set of decision tools and the necessary knowledge to design an effective marketing program. Objectives At the end of the course the student should be able to: I Evaluate the role of marketing, particularly marketing strategy on the competitiveness of the company. II. Understand the various sources of information available for making marketing decisions and their possible usefulness. III. Use sophisticated tools (software models) for the resolution of marketing problems. IV. Konw the needed information for using marketing models and data process tools for business decision making. Marketing Models 2015 2016
Improving relationships between sales and marketing: the relative effectiveness of cross-functional coordination mechanisms

ABSTRACT The importance of effective sales and marketing working relationships is well known and this article examines the effectiveness of various coordination mechanisms used to improve this cross-functional relationship. Six coordination mechanisms are measured to identify their effect on sales and marketing conflict and collaboration, which in turn influence business performance. The results reveal that not all coordination mechanisms are equally effective. Structuring sales and marketing as a single unit and creating cross-functional project teams improve the interface, as do providing opportunities for job rotation and establishing cross-functional meetings. However, employing cross-functional training and co-locating sales and marketing do not influence this working relationship. Finally, reducing conflict and increasing collaboration between sales and marketing is shown to independently, and positively, influence business performance.
The Determinants of Corporate Debt Maturity for NSE-Listed Corporates

The maturity structure of corporate debt is one of the significant financing choices that a firm must make simultaneously while deciding how to finance its operational and investment decisions. Even though the capital structure is one of the scrutinized topics of interest in the area of corporate finance literature, there are scarce studies investigating corporate debt maturity—even less so in the context of emerging markets. The choice of a suitable debt maturity structure is extremely relevant for firms as it can enable them to avoid mismatch by aligning assets in line with liabilities, address agency related problems, sidestep the ill effects of cost of capital and signal about the firms’ earning quality and value. The study investigates the firm-specific and macroeconomic determinants that are significant for a debt maturity structure of Indian corporate firms. A sample of 29 non-financial firms listed on the National Stock Exchange during the period 2008–2016 was taken to test the hypothesis. Employing fixed effects panel data analysis, the study provides an empirical evidence that firm size, liquidity, asset maturity and base rate have significant effects on debt maturity choice in the Indian context, whereas tax effects, growth rate, firm quality and wholesale price index are not significantly related to the debt maturity structure. JEL Classification: C23, G20, G32
Drivers of Corporate Risk Disclosure in Indian Non-financial Companies: A Longitudinal Approach

The present study aims to identify the drivers of corporate risk disclosure in the Indian listed non-financial companies over a period of 6 years. A sample of 318 companies from Business Today’s list of top 500 companies has been analyzed using Panel data regression. Multiple theoretical perspectives have been employed such as agency, signaling, stakeholders and political cost theories in explaining the drivers of corporate risk disclosure. The findings provide crucial understanding for the investors, lenders and other prime stakeholders of key drivers of risk disclosure which will assist in the investment decision. The results conclude that corporate governance in the form of large boards, gender diversity in the boardrooms and independent directors on boards are positive drivers of risk information, whereas CEO duality restricts such information which is alarming. Larger, less profitable, low liquid and firms reporting more risk information in the past divulge more information on risk confronted by them. Analogously, the study widens the knowledge in the Indian context which possesses a lot of potentials to attract international investors who are in search of information to demarcate strongly managed companies than their counterparts.
Analysis of the Occurrence of "Applications/Replications" in Ten Published Papers.

Application or replication research, already rare, is diminishing in both quantity and quality, for a variety of reasons (“How science goes wrong,” 2013; “For my next trick,” 2016). In this study of replications and applications, 351 papers that included a reference to any one of ten of the author’s papers published between 2001 and 2007 (the “child” papers) were examined. A total of seventeen instances of application/replication by other researchers (the relative rarity already a finding) of some element, processes, procedures, instruments, or findings, of one of the author’s “parent” papers were found, about 5% of the total 351 original parent papers. No self-replications by the author were studied. The findings showed that, of the small number of replications, three (less than 18% of the total) were exact replications, five (about 29%) were partial, and nine (about 53%) were conceptual only (“investigating the same construct but with different methods and measures”; Jones, Derby, & Schmidlin, 2010). All of the replications reported were based on positive or neutral views of the parent paper, none were based on a negative view, potentially problematic, it was concluded, if one of the goals of replication is to identify weaknesses or mistakes in previous work. Another finding was that, after publishing in this area, a minority of authors published another paper on a related topic in the same area at least once in the future. The paper concluded with a call for greater acceptance and valuing of application/replication research in general, and of disagreements (and therefore corrections of concepts) among practitioners, by researchers, publishers, editors, reviewers, and authors.
Islamic Banking Acceleration in Malaysia and Indonesia: Panel VAR Approach

Islamic banking acceleration has been the major theme discussed for years, indicating the importance of such topic to be reexamined comprehensively. This study is aimed to empirically examine several aspects and condition which may play a leading role in accelerating (preventing) the growth of Islamic bank in two countries, namely Malaysia and Indonesia. To that end, this study attempts to incorporate selected internal bank condition and macroeconomic situation in a single model to exhibit the dynamics relationship between both and the total asset of Islamic banking. In terms of methodology, this study employs the dynamic panel model that is expected to be able to address the research questions. The result of this study demonstrates that both third party fund and financing-to-deposit ratio are proven to be effective in accelerating the Islamic banking asset, as opposed by the non-performing financing ratio that has a negative impact on it. Moreover, it becomes apparent the acceleration of Islamic bank share is heavily dependent upon the real sector growth represented by GDP yet the monetary variables (interest rate and exchange rate) remains the serious problem for Islamic bank to foster the growth. This implies that the real sector is valuable contributor to the share of Islamic bank compare to monetary condition.
Quality of Services and Satisfaction of Customer:Mediated by Consumer Buying Decision

During era of 1990s, Paktel enjoyed the profits and hold market in a hand. As time goes on other providers entered into the market. Than rivalry was increased due to the saturated market. This conditions benefitted customers and put them in myth of to whom they select as their basic service providers. This study conducted with the aim to investigate the influence of quality of services QoS and role of family and friends F&F, on consumer buying decision CBD and satisfaction of customers SoC. 567 responses collected via field survey. The techniques of bootstrapping, PLS Algorithms, and structural equation modeling was used. Findings involve CBD positively and significantly mediate between QoS, F&F and SoC. Moreover positive and significant direct relationship founded between QoS and SoC Keywords: Quality of Services (QoS), Family and Friends (F&F), Satisfaction of Customer (SoC), Consumer Buying Decision (CBD). DOI : 10.7176/EJBM/11-12-18 Publication date : April 30 th 2019
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK

Tax Aggressiveness is an action aims to minimizing cost of tax expense of the cost has been estimated. Tax Aggressiveness is more done by big company in Indonesia because tax expense is one of expenses that can be effected significantly on the company. This study aims to examine the effect of Corporate Social Responsibility, Liquidity and Leverage on Tax Aggressiveness. The population which is the object research is the mining industry sector listed in Indonesia Stock Exchange in 2013-2017. This study obtained by purposive sampling method to determine sample. The result of this study shows that corporate social responsibility has negative and significant effect on tax aggressiveness, liquidity has not effect on tax aggressiveness and leverage has positive effect and significant on tax aggressiveness. Keywords : Tax aggressiveness, corporate social responsibility, liquidity, leverage, mining industry sector. Agresivitas pajak merupakan tindakan yang dilakukan dengan tujuan meminimalkan besarnya beban pajak dari beban pajak yang telah diperkirakan. Tindakan pajak agresivitas lebih banyak dilakukan oleh perusahaan besar di Indonesia karena pajak yang dianggap sebagai beban berpengaruh signifikan terhadap perusahaan. Tujuan penelitian ini adalah untuk menganalisis pengaruh corporate social responsibility, likuiditas dan leverage terhadap agresivitas pajak pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 55 sampel. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil Penelitian menunjukkan bahwa Corporate Social Responsibility berpengaruh negatif dan signifikan terhadap agresivitas pajak, sedangkan likuiditas tidak berpengaruh terhadap agresivitas pajak dan leverage berpengaruh positif dan signifikan terhadap agresivitas pajak. Kata kunci : Agresivitas pajak, corporate social responsibility, likuiditas, leverage, perusahaan pertambangan.
Exploring Pause Fillers in Conversational Speech for Forensic Phonetics: Findings in a Spanish Cohort Including Twins

Pause fillers occur naturally during conversational speech, and have recently generated interest in their use for forensic applications. We extracted pause fillers from conversational speech from 54 speakers, including twins, whose voices are often perceptually similar. Overall 872 tokens of the sound [e:] were extracted (7-33 tokens per speaker), and objectively characterised using 315 acoustic measures. We used a Random Forest (RF) classifier and tested its performance using a leaveone- sample-out scheme to obtain probabilistic estimates of binary class membership denoting whether a query token belongs to a speaker. We report results using the Receiver Operating Characteristic (ROC) curve, and computing the Area Under the Curve (AUC). When the RF was presented with at least 20 tokens in the training phase for each of the two classes, we observed AUC in the range 0.71-0.98. These findings have important implications in the potential of pause fillers as an additional objective tool in forensic speaker verification.
Inconsistency in intertemporal choice: a behavioral approach

Purpose The purpose of this paper is to introduce the main measures of inconsistency in the context of intertemporal choice and to identify the relationships between them (more specifically, the measures by Prelec, Takahashi and Rohde). In effect, Thaler (1981), awarded the Nobel Prize in Economics 2017, argued that when a preference must be expressed between two reward options, some people may reverse their original preference when a significant delay is introduced before the reward is to be received. This anomaly is known as inconsistency in intertemporal choice. Design/methodology/approach After a revision of the existing literature and by using the methods from mathematical calculus, the authors have derived the logical relationships between the measures presented in this paper. Findings The main contribution of this paper is the proposal of a novel parameter, the so-defined ratio of two instantaneous discount rates, which the authors call the instantaneous variation rate, which allows relating some other measures of inconsistency, namely the measures described by Prelec and Rohde. A limitation of this paper is the unavailability of empirical information about the inconsistency measures needed to substantiate the theoretical findings. Indeed, this paper has social implications because recent behavioral and neuroeconomic studies have shown the existence of preference reversal or time inconsistency in other areas. The authors’ models can be implemented in these fields in order to better analyze the situations of inconsistency. Originality/value The originality of this paper lies in the authors’ aim to bring some order to the proposed measures of inconsistency which have arisen as a result of the different approaches adopted.
Detection of fraud in financial statements: the model M. Boenisch

This article is devoted to the problem of increasing the risks of distortion of financial information as a result of unfair actions of the company’s management. The authors consider the circumstances that contribute to the emergence of risks of unfair actions, highlighted the main elements of the internal control system. In conclusion, the article analyzes the ways to identify distortions of financial information in organizations. One of the complex and little-studied problems of accounting is the problem of identifying and preventing economic offenses related to the distortion of information in the financial statements.
Are Firm Capabilities Holding Back Firms in Mozambique?

Firm capabilities - abilities and practices to operate and innovate - are considered important drivers of firm performance. While the analysis of their importance is well established in developed countries, its study in the African context is more recent. This paper uses a new representative sample of enterprises in Mozambique comprising data on management and organizational practices, as well as skills, to study the importance of firm capabilities in Mozambique. The analysis suggests that the private sector in Mozambique scores below other developing countries in all dimensions of firm capabilities. Enterprises operating in markets in Mozambique with high contract enforcement demonstrate stronger firm capabilities. No such relationship is found for the importance of competition. Firms in Mozambique with better firm capabilities perform better. The relationship is strong to various measures of performance and to including various firm and manager characteristics. The analysis finds that for smaller firms, non-exporters, and female-owned enterprises, their gap in business performance can be explained by differences in management practices used. The results suggest Mozambique should explore mechanisms of expanding firm capabilities in targeted types of firms.