Miracle-dz/UniFAR-FTUs huggingface dataset:
Mergers, taxation and accounting performance: Some evidence from Greece

The study examines the merger effects on the accounting performance of Greek firms, in parallel with their taxation impact, during the period of economic crisis in Greece. The study analyses twelve accounting measures from financial statements and financial ratios of a sample of Greek listed firms in the Athens Exchange that carried out one merger in the period from 2010 to 2015 as acquirers. The results revealed that none of the twelve examined accounting measures have changed significantly due to the merger event, one year after the merger transaction. Different results are proposed regarding the impact of the type of industry, as the findings of the study indicate a better accounting performance for the constructions firms than the others from our sample. Furthermore, the study investigates the impact of the new Greek Income Tax Code (GITC) (Law 4172/2013) that refers to the corporate restructuring in Greece. There is evidence that there is some effect from the new GITC and it provides further opportunities for capital gains, not subject to tax from mergers, during the period of the economic crisis in Greece. Key words: Mergers, taxation, financial statements, financial ratios, Greece.
The Moderating Role of Organizational Size between the Malaysian Cultural Orientation, Islam Hadhari's Principles and Reward Management Practices: A study in Malaysian private organizations

Many best practice models exist that describe successful approaches to reward management which influence by the cultural, legal, organizational and administrative challenges in Islamic world. Thus, the decision in setting and designing reward programs in raising productivity through human effort has always been controversial. Studies that were undertaken in numerous countries have shown varying degrees of success of such practices. Even though there is a substantial amount of foreign literature on this subject, there is a paucity of information concerning the extent of such application in Malaysia. As Malaysia is a predominantly Muslim country, Islam, through national culture influences organizations. This research is an attempt to provide further insights into the theory and practice of reward management in the local context as Malaysia is implementing Islam Hadhari’s principles in the country. This study also further investigates the relationship between the Malaysian cultural orientation, Islam Hadhari’s principles, environmental factors and perceptions of non-monetary and monetary rewards toward the reward program influences. The other important aim of the study is to identify the moderating role of organizational size between cultural orientations, Islam Hadhari’s principles, environmental factors (internal and external) and perceptions of non-monetary and monetary rewards. The study adopts a quantitative approach using Partial Least Square (PLS) based Structural Equation Modeling (SEM) approach. The study will benefit the human resource practitioners theoretically and practically by providing direction and suggestions in designing and implementing the non-monetary and monetary rewards for Malaysian private organizations from Islamic perspectives.
Talking about risk-taking with potentially ‘problematic’ risk-takers: a study of preventive interactions under high uncertainty

Drawing upon examples in the realms of crime prevention and public health, this article discusses the interactions between agents involved in preventive strategies and people identified as likely to engage in ‘problematic’ risk-taking in areas where there are frequently high levels of uncertainty. Considering the substance of the interactions between risk assessors and/or risk managers and risk bearers provides ground for challenging common assumptions regarding the relevance of the persistent divide between ‘expert knowledge’ vs. ‘lay beliefs’ and to develop an alternative framework for analysing the judgements of the various stakeholders regarding uncertainty, namely: probabilistic, clinical and experiential knowledge of risky situations. In turn, analysing the extent to which these sources of knowledge are interrelated and used is indicative of the extent to which uncertainty is acknowledged – or denied – through prevention, once it has been turned into interactions that involve risk assessors/managers and risk-takers.
Oviposition, Infestation Deterrent Activity and Phytochemical Screening of Heliotropium indicum and Lawsonia inermis Against Callosobruchus maculatus Fabricius (Coleoptera: Chrysomelidae) on Cowpea Seeds

The cowpea beetle ( Callosobruchus maculatus F. (Coleoptera: Chrysomelidae)) is a major pest of stored cowpea, militating against food security in developing countries. The comparative studies of different powders of Heliotropium indicum and Lawsonia inermis leaves in respect to their phytochemical and insecticidal properties against C. maculatus was carried out using Complete Randomised Design (CRD) with 5 treatments (0, 1.0, 1.5, 2.0 and 2.5g/20g cowpea seeds) replicated 3 times under ambient conditions in the Biology Laboratory, Department of Science Laboratory Technology, Rufus Giwa Polytechnic, Owo, Ondo State, Nigeria. The phytochemical screening showed the presence of Tannins, Cardiac glycosides, Saponins, Flavonoid, Steroids, and Terpenoids in both plant powders. Phlobatanins and Anthraquinone was observed to be absent in both plants. While alkaloid was present in L. inermis and absent in H. indicum. The mortality of C. maculatus increased gradually with time of exposure and concentration of plant powders. L. inermis caused 81.14% adult mortality and H. indicum exerted 75% adult mortality at 120h after exposure time. Maximum oviposition deterrence activity was observed with L. inermis powder (54.26%) compared to H. indicum (51.32%). A significant (P 0.05) in reducing infestation and weight loss, respectively. However, L. inermis had higher activity against the test insect pest than H. indicum. Conclusively, both plants have highly useful activity against the pest and therefore can be used in formulating environmental friendly phyto-insecticide.
How toddlers' irritability and fearfulness relate to parenting: A longitudinal study conducted among Quebec families

Although child difficult temperament is a well-known risk factor for parenting quality, few studies have focused on the association between specific temperament dimensions and parental behaviours. This study focused on negative emotionality, one of the best-accepted dimensions of temperament, and its subdimensions of irritability and fearfulness. The aim of the present study was to evaluate the predictive value of irritability and fearfulness at 17 months upon parenting practices (involvement, coercion, and overprotection) at 29 months, beyond the influence of other well-known risk factors (e.g., socio-economic status and maternal depression). The study used data from the Quebec Longitudinal Study of Child Development, a longitudinal study conducted upon 1,829 families from Quebec (Canada), using self-report questionnaires and medical files. Structural equation modelling identified irritability as a predictor of coercion, an externally controlling practice, whereas fearfulness predicted overprotection, an internally controlling practice. No significant associations were found after modelling between dimensions of negative emotionality and involvement. These results underline how certain aspects of child temperament may differentially “pull for control” and lead parents to act in a certain way, which may thwart young children's development and need for autonomy. Highlights This article investigates the associations between negative emotionality (i.e., irritability and fearfulness) and parenting (i.e., involvement, coercion, and overprotection). Structural equation modelling was used on data collected during a longitudinal study with a representative sample of 2,223 families. Each dimension of negative emotionality was associated to a different form of controlling parenting 1 year later (i.e., irritability with coercion and fearfulness with overprotection).
Effects of a Neutral Answer Choice on the Reliability and Validity of Attitude and Opinion Items

Abstract: The objective of this study is to determine whether a middle alternative in the response choices to a questionnaire influences the reliability and validity of survey responses. A 32-item questionnaire regarding maternity care was administered to a sample of 1,390 persons consisting of 597 physicians, 723 nurses, and 70 midwives. The sample was randomly divided into two groups, one receiving a questionnaire with five answer choices, including a middle option, and the other receiving a similar questionnaire but without the middle option. Results showed that including a neutral option had little effect on overall reliability and validity; however, it did allow better psychometric coherence when the items were considered globally. The effect of the middle option also depends on the opinions the surveyed persons hold about the study issue.
Factors affecting the reproductive success of American Oystercatchers Haematopus palliatus on the outer banks of North Carolina

was affected by year and island, and declined over the nesting season. Mammals were responsible for 54% of identified nest failures. Daily brood survival (mean 0.981, SE 0.002) varied by island and increased non-linearly with age, with highest mortality in the seven days after hatching. Model results indicate direct access to foraging sites has a positive effect on brood survival, whereas presence of off-road vehicles has a negative effect. We studied chick behavior and survival using radio telemetry and direct observation and found that vehicles caused mortality and affected behavior and resource use by oystercatcher chicks. We identified the source of mortality for 37 radio-tagged chicks. Six (16%) were killed by vehicles, 21 (57%) by predators, and 10 (27%) by exposure and starvation. From 1995 to 2008, 25 additional oystercatcher chicks were found dead, 13 (52%) killed by vehicles. Chicks on beaches closed to vehicles used beach and intertidal zones more frequently than chicks on beaches open to vehicles. Chick predators included Great Horned Owls Bubo virginianus, Fish Crows Corvus ossifragus, cats Felis catus, mink Mustela vison, raccoons Procyon lotor, and ghost crabs Ocypode albicans. The factors affecting reproductive success differed between the incubation and chick-rearing stages. Management actions that influence chick survival will have a larger effect on total productivity than actions affecting nest survival.
Tidal Marshes: A Global Perspective on the Evolution and Conservation of Their Terrestrial Vertebrates

Abstract Globally, tidal marshes are found in small pockets or narrow bands totaling only approximately 45,000 square kilometers. The combination of salinity, low floristic and structural complexity, and regular tidal inundation, as well as unpredictable catastrophic flooding, provides a unique selective environment that shapes local adaptations, including those that are morphological, physiological, demographic, and behavioral. Although tidal marshes support a low diversity of nonaquatic vertebrate species, a high proportion of these inhabitants, at least along North American coastlines, are restricted to or have subspecies restricted to tidal marshes. Tidal marshes and their endemic fauna face broad threats from a variety of human-caused environmental changes. Future research should focus on global inventories, intercontinental comparative work, and investigation to determine why almost all presently described endemic taxa appear to be found in North America.
Perceptions of Civil Society on Structured Collaboration for Improving the Governance of Adult Education for Poverty Reduction

Adult educators work to alleviate poverty in developing communities. Proper management of available resources through an inter-sectorial coordinated approach contributes to widen access to interventions. A descriptive analytical survey among respondents from a developing country has revealed existence of some form of collaboration that could be enhanced by drawing a common budget for collaborative activities, using radio as a communication media, concentrating policy-making at the local level and building a coordinating team that is representative of all partners in development from the local beneficiary communities.
Analytical Expressions for Frequency and Buckling of Large Amplitude Vibrationof Multilayered Composite Beams

The aim of this paper is to present analytical and exact expressions for the frequency and buckling of large amplitude vibration of the symmetrical laminated composite beam (LCB) with simple and clamped end conditions. The equations of motion are derived by using Hamilton's principle. The influences of axial force, Poisson effect, shear deformation, and rotary inertia are taken into account in the formulation. First, the geometric nonlinearity based on the von Karman's assumptions is incorporated in the formulation while retaining the linear behavior for the material. Then, the displacement fields used for the analysis are coupled using the equilibrium equations of the composite beam. Substituting this coupled displacement fields in the potential and kinetic energies and using harmonic balance method, we obtain the ordinary differential equation in time domain. Finally, applying first order of homotopy analysis method (HAM), we get the closed form solutions for the natural frequency and deflection of the LCB. A detailed numerical study is carried out to highlight the influences of amplitude of vibration, shear deformation and rotary inertia, slenderness ratios, and layup in the case of laminates on the natural frequency and buckling load.
Structural change in exports and economic growth: cointegration and causality analysis for Spain (1961–2000)

The Spanish export-led growth hypothesis is re-examined from the trade liberalization process initiated four decades ago. For this purpose both the export expansion and the progression from ‘traditional’ exports to manufactured and semimanufactured exports are taken into consideration. A new evidence is reported for the above period. Alongside a feedback between aggregate exports and real output, it has been proved that the structural transformation in export composition has also become a key factor for Spain's economic development.
Disabled Workers and Earnings Losses : Some Evidence from Workers with Occupational Injuries

We examine the effects of work-related disabilities on the earnings losses of disabled male workers. First, we analyze the extent of the wage losses of disabled workers who remain at their pre-injury job relative to disabled workers who leave their pre-injury job, using regression and bias reduced matching estimators. Second, we estimate a components-of-variance model that examines the persistence of earnings shocks for disabled workers. Our estimates suggest that disabled male workers with work-related injuries who do not return to work with their accident employer have much larger wage losses and more persistent earnings shocks. ∗Both authors are affiliated with the Division of Management, University of Toronto at Scarborough and Centre for Industrial Relations, University of Toronto. Both authors gratefully acknowledge the financial support of the Social Sciences and Humanities Research Council of Canada. The matching estimates were obtained using the STATA ado files created by A. Abadie, D. Drucker, J.L. Herr and G.W. Imbens. Please address correspondence to: Harry Krashinsky; Centre for Industrial Relations; University of Toronto; 121 St. George Street; Toronto, Ontario; M5S 2E8; email: harry.krashinsky@utoronto.ca.
Multiphase fluid behaviour and thermal characteristics in flow through heated curved ducts

Fluid flow and thermal characteristics in curved ducts are influenced by the secondary flow effects arising from duct curvature and are uniquely different to those in straight ducts. Such flows stimulate fluid mixing to promote wall heat transfer even in laminar flow and exhibit hydrodynamic instability under certain flow conditions. This paper provides an overview of the present knowledge-base in the field for analysing and designing technological systems with embedded curved flow geometries. It then discusses the details and outcomes of a research programme covering both single and two-phase flow behaviour in curved ducts. As a key contribution to the field, the study develops and validates a novel numerical process based on three-dimensional vortex structures (helicity) and a curvilinear mesh system that overcomes previous modelling limitations. For both single and two-phase flow situations, computations are performed to examine the flow characteristics within rectangular, elliptical and curved ducts and, to recognise parametric influences. These are effectively deployed for physical interpretation and illustration of unique features in single and two-phase flow processes within curved ducts. The study introduces a unified approach for identifying the onset of secondary flow instability directly within the computational process. An entropy-based analysis is appraised in the study for optimising curved duct thermal characteristics.
Stock Market Prices Follow the Random Walks: Evidence from the Efficiency of Karachi Stock Exchange

This study describes the behavior of the Karachi Stock Exchange (KSE) regarding the movement of share prices of the companies listed at KSE-100 Index as well as how the share price at KSE follows Random Walk. Moreover, this study pinpoints that the prices of the securities are co-integrated and cannot always be predicted. However, the historical data of KSE-100 Index from January 2, 2001 to November 15, 2011 was collected which contains 2672 observations of the closing share price index of the top 100 companies listed with KSE. Simple unit root – Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) – tests and Johansen Co-integration test was used which discusses the efficiency of the market. Empirical findings of this study suggest that KSE-100 Index follows the Random Walk Hypothesis (RWH) and Efficient Market Hypothesis (EMH). However, KSE is an efficient financial market that can adjust to any new information very quickly and efficiently and the prices of the securities listed for trading at KSE-100 Index cannot be predicted. Hence, KSE cannot be beaten to gain any abnormal return. This research will provide a better understanding about the behavior of KSE as it applies advance econometric techniques which tends to produce more reliable results.
Alcohol (Ethanol and Diethyl Ethyl Ether)-Diesel Blended Fuels for Diesel Engine Applications-A Feasible Solution

The objective of improving the combustion, reducing the pollutants and to enhance the performance of diesel engines have intensified research in diesel engines. The goal of this study was to percept the combustion, performance and emission characteristics of diesel engine using oxygenated fuels (blending agents). In view of this, experimental investigations were carried out on a single cylinder four stroke direct injection water cooled diesel engine using ethanol and diethyl ether blended fuels in different volume ratios with diesel fuel. The experimental investigation was performed with four different blends of ethanol (E0 -neat diesel, E5, E10, E15 and E20)and diethyl ether (DEE0 - neat diesel, DEE5,DEE10, DEE15 and DEE20) to assess the impact of using ethanol and diethyl ether-diesel blends on diesel engine performance, combustion and emissions. In addition, 2% Ethyl acetate has been added to ethanol diesel blend to retain homogeneity and prevent the interfacial tension between two liquids. For the same rated speed and compression ratio, different blended fuels as well as pure diesel, various engine parameters such as brake thermal efficiency and fuel consumption, combustion parameters such as peak cylinder pressure and exhaust emissions such as smoke opacity, hydrocarbon, CO, and NOx, were measured. The results indicate that the brake thermal efficiency increased with an increase in ethanol and DEE contents in the blended fuels at overall operating conditions. At higher loads, reduced CO emission levels were observed for blends of ethanol and DEE at high load. HC emissions increased for all blends of ethanol and DEE compared with diesel fuel due to high fuel consumption and high latent heat of vaporization which lowers cylinder temperatures and causes the emission of unburned hydrocarbons at lower load. NOx emission slightly reduced with ethanol and DEE blends compared to diesel at lower loads. Further, due to lower calorific value and high latent heat of vaporization of ethanol and DEE results in reduced flame temperature and lower NOx emissions. The NOx emission is almost identical compared to diesel at higher engine loads. Ethanol and DEE showed lowest smoke emissions at high engine loads compared to diesel fuel operation.
How the World Achieved Consensus on Monetary Policy

This article tells how the world achieved a working consensus on the core principles of monetary policy. The story begins with the muddled state of affairs in the late 1970s. It then asks: How did Federal Reserve policy produce an understanding of the practical principles of monetary policy? How did formal institutional support abroad for targeting low inflation follow from an international acceptance of these ideas? And how did a consensus theoretical model develop in academia? The article tells how the modern theoretical consensus known as the New Neoclassical Synthesis (aka, the New Keynesian model) reinforces key advances: the priority for price stability, the targeting of core rather than headline inflation, the importance of credibility for low inflation, and preemptive interest rate policy supported by transparent objectives and procedures. The conclusion identifies important practical issues that remain to be explored in theory.
Recalculation of Laboratory Tests with the Extended Zone Method

The Advanced Calculation Method given in EN 1992-1-2 is accepted by engineers and building authorities for the determination of the fire resistance of reinforced concrete structures. It has been developed originally for the recalculation of laboratory tests: the time of failure is calculated for a given layout of reinforcement. But in the structural analysis of concrete columns, the area of reinforcement has to be calculated for a desired fire resistance. Design methods and strategies, which are suitable for the design of concrete compression members, require constant material properties and strain limits, which are not given for the Advanced Calculation Method. Therefore Achenbach and Morgenthal have proposed an extension of the Zone Method by Hertz, suitable for the implementation in commercial design software. In this paper, this Extended Zone Method is used to recalculate laboratory tests to determine the accuracy of this method. A statistical analysis of the results is performed to evaluate the statistical key data of the Extended Zone Method.
Characterization of a Wavelength Converter for 256-QAM Signals Based on an AlGaAs-On-Insulator Nano-waveguide

High efficiency and broadband wavelength conversion in a 9-mm AlGaAs-On-Insulator waveguide is shown to provide high-quality (OSNR > 30 dB) idler generation over a 28-nm bandwidth enabling error-free conversion of 10-GBd 256-QAM with OSNR penalty below 2.5 dB.