Miracle-dz/UniFAR-FTUs huggingface dataset:
Relationship between Investments in Intellectual Capital and Company's Book Value : evidence from French Companies (2008-2016)

Objective: Intellectual capital is a strategic resource that plays an important role in the value creation process. Taking into account that the twentieth century is a century of ideas, knowledge, innovations, information and changes, intellectual capital has been an interesting topic over the past few decades. At the same time, the financial market has become influential in the global market, so intellectual capital found a very important role for itself. Most of the research is aimed at identifying the relation between intellectual capital and short-term financial performance, such as profits, market shares, turnovers, or market value. This research aims to fill the gap in the literature that relates to the total book value as a final performance. By improving the total book value of a company and creating new assets through the capitalization of investments in intellectual capital components, a company generates benefits on a long-term basis. Methodology: We included 498 and 475 French companies in a complex correlation statistical analysis in two main research models respectively. The financial information was obtained from the financial database “Point Risk” for the purpose of addressing the main research question. The model used in the study is the Intellectual Capital Transformation Evaluating Model (ICTEM) developed by Molodchik et al. (2012). This model investigates the process of intellectual capital transformation in the performance of a company.Findings: Companies transform and capitalize their investments in intellectual capital components into concrete assets in the total book value. The three main intellectual capital components that companies invest in are: human capital, organizational capital and relational capital. Implications and limitations: The main contribution of our research is the identification of the link between investments in intellectual capital components and a company’s total book value as final performance. Until now, the total book value as company final performance has not been used in correlation with intellectual capital and its investments. There are limitations of the study. One of them is to find adequate financial information about companies that will be used in an analysis and another one is financial information, such as marketing expenses and R&D expenses, which is not always available in the accounts of a company. Original feature: This study presents the first verification of a positive relationship between investments in intellectual capital components and a company’s total book value.
SALESPERSON DEVIANT BEHAVIOR IN INDONESIAN RESTAURANT SERVICE ATTENDANTS

Workplace deviance has emerged into a well-researched construct within these past 10 years. The purpose of this study is to explain the relationship between abusive supervision and salesperson deviant behavior, moderated by negative reciprocity beliefs (NRB). The respondents were 150 full time service attendants, in the sense that their job description includes dealing with customers and selling menu to the customers. This produces a certain deviant behavior related to the customers. The data was processed using Hierarchical Moderated Regression Analysis using SPSS 23. We found that abusive supervision has direct relationship to salesperson deviance, both positively and significantly. NRB is also revealed to have a moderating effect in the relationship between abusive supervision and salesperson deviance, in which the relationship is stronger when the salesperson endorses NRB rather than not. In conclusion, restaurants may have to pay serious attention to working condition. Not only abusive supervision will affect the restaurant working condition, but also the service perceived by the customers which in the end will lead to financial problems. These service attendants may project their deviant behavior stronger after receiving abusive treatment, when they endorse NRB.
Estimating daily streamflow in the Congo Basin using satellite-derived data and a semi-distributed hydrological model

ABSTRACT The application of remotely-sensed data for hydrological modeling of the Congo Basin is presented. Satellite-derived data, including TRMM precipitation, are used as inputs to drive the USGS Geospatial Streamflow Model (GeoSFM) to estimate daily river discharge over the basin from 1998 to 2012. Physically-based parameterization was augmented with a spatially-distributed calibration that enables GeoSFM to simulate hydrological processes such as the slowing effect of the Cuvette Centrale. The resulting simulated long-term mean of daily flows and the observed flow at the Kinshasa gauge were comparable (40 631 and 40 638 m3/s respectively), in the 7-year validation period (2004–2010), with no significant bias and a Nash-Sutcliffe model efficiency coefficient of 0.70. Modeled daily flows and aggregated monthly river outflows (compared to historical averages) for additional sites confirm the model reliability in capturing flow timing and seasonality across the basin, but sometimes fails to accurately predict flow magnitude. The results of this model can be useful in research and decision-making contexts and validate the application of satellite-based hydrological models driven for large, data-scarce river systems such as the Congo.
North Atlantic weather regimes in δ18O of winter precipitation: isotopic fingerprint of the response in the atmospheric circulation after volcanic eruptions

Abstract Equatorial volcanic eruptions are known to impact the atmospheric circulation on seasonal time scales through a strengthening of the stratospheric zonal winds followed by dynamic ocean-atmosphere coupling. This emerges as the positive phase of the North Atlantic Oscillation in the first 5 years after an eruption. In the North Atlantic, other modes of atmospheric circulation contribute to the climate variability but their response to volcanic eruptions has been less studied. We address this by retrieving the stable water isotopic fingerprint of the four major atmospheric circulation modes over the North Atlantic (Atlantic Ridge, Scandinavian Blocking and the negative and positive phases of the North Atlantic Oscillation (NAO − and NAO+)) by using monthly precipitation data from Global Network of Isotopes in Precipitation (GNIP) and 500 mb geo-potential height from the 20th Century Reanalysis. The simulated stable isotopic pattern of each atmospheric circulation mode is further used to assess the retrieved pattern. We test if changes in the atmospheric circulation as well as moisture source conditions as a result of volcanic eruptions can be identified by analyzing the winter climate response after both equatorial and high-latitude North Hemispheric volcanic eruptions in data, reanalysis and simulations. We report of an NAO + mode in the first two years after equatorial eruptions followed by NAO − in year 3 due to a decrease in the meridional temperature gradient as a result of volcanic surface cooling. This emerges in both GNIP data as well as reanalysis. Although the detected response is stronger after equatorial eruptions compared to high latitude eruptions, our results show that the response after high latitude eruptions tend to emerge as NAO − in year 2 followed by NAO + in year 3–4.
Pre-Service Teachers’ Attitudes Toward Inclusive Education During Their Studies in Bahrain Teachers College

This study explored pre-service teachers’ attitudes toward inclusive education. The Sentiments, Attitudes, and Concerns about Inclusive Education–Revised (SACIE-R) scale was completed by 138 teacher candidates in a teacher preparation program in Bahrain Teachers College. The findings revealed that candidate teachers needed more opportunities to interact with and teach children with disabilities during their school practicum; they also needed more preparation and knowledge about the educational policies related to these children. Not all the candidate teachers felt confident in their knowledge and skills when dealing with these children. The sentiments of the candidate teachers were generally positive and compassionate to children with disabilities. The attitudes of the candidate teachers were generally positive as well, but there were some apprehensions in regard to including children who show aggressive behavior toward others or those who require communicative technologies in regular classes. The participants had many concerns related to certain aspects of including students with disabilities in the regular classrooms. The findings indicated that there is no significant difference among the study sample in terms of their attitudes, concerns, or sentiments toward inclusion according to the academic year variable (orientation, Year 1, Year 2, Year 3, and Year 4) and the specialization variable (no specialization, Cycle 1). There was also a significant negative relationship between level of confidence in teaching students with disabilities and the sentiment aspect, and also with the concerns. There was a significant negative relationship between knowledge of the local policy that relates to children with disabilities and the sentiment aspect.
The effects of SFAS-123R on corporate investment

ABSTRACT This study examines the effects of mandatory expensing of stock options on corporate investment after the passage of SFAS-123R. First, we find an increase in corporate investment such as R&D investment and capital expenditure in the post-SFAS-123R period. Second, we find that stock-based compensation such as stock option compensation and restricted stock in the post-SFAS-123R period is positively related to investment. Our findings suggest that SFAS-123R discourages the opportunistic use of stock option compensation. The use of option compensation in the post-SFAS-123R era appears to encourage managers to pursue more long-term investment, which suggests that the SFAS-123R has had positive consequences.
A Study of EFL Students' Attitudes, Motivation and Anxiety towards WhatsApp as a Language Learning Tool

This study aimed to explore the impact of WhatsApp on enhancing Saudi EFL students' language skills and areas. It also investigated EFL students' attitudes, motivation, and anxiety towards learning English via WhatsApp. The sample comprised 55 male and female students studying English at the College of Arts, University of Bisha, Saudi Arabia. A closed-ended questionnaire was used to collect quantitative data from the sample. The results revealed that WhatsApp has a positive impact on learning English as a foreign language with a score of 3.9 as an overall mean. Students’ attitudes towards using WhatsApp for learning English scored 3.4, while the impact of WhatsApp on motivating EFL students to study English scored 3.6 in total. It was also found that WhatsApp reduced students’ anxiety with a score of 3.8 as the overall mean. Based on these results, the researchers suggest that WhatsApp should be activated at all stages of English language learning and teaching.
THE INFLUENCE OF FINANCIAL STRESS ON ECONOMIC ACTIVITY AND MONETARY POLICY IN BELARUS

This paper investigates the differences in macroeconomic dynamics that occurred during instabilities in the Belarusian financial market from 2004 to 2016. In this regard, I construct the Belarusian financial stress index (BFSI) as a proxy for financial stress, identify episodes of financial turmoil, assess consequences for the real economy, and examine its interaction with real economic activity and monetary policy using ARDL approach. The results show that during studied period Belarusian economy experienced two episodes of financial stress that coincided with a substantial and prolonged decline in the economic activity. Financial stress has large negative long-run effect on real economic activity. The findings also reveal that price stability is not a sufficient condition to support financial stability in the Belarusian economy.
The Unexpected Impact of Parental Emotional Socialization on Theory of Mind and Emotion Regulation: The Case of Children with Intellectual Disabilities

Improving our understanding of contribution of environmental factors to Theory of Mind (ToM) and Emotion Regulation (ER) competences in children with intellectual disabilities (IDs) is crucial to helping them to boost their emotional and social abilities. Parental emotion-related socialization behaviors (ERSBs) have been shown to be favorable factors for the development of these competences in preschoolers. However, few studies have investigated links between mothers’ and fathers’ ERSBs and socio-emotional abilities in children with IDs. The goal of this study is to explore the share of the variance in ToM and ER abilities explained by individual characteristic and each parent’s reactions to the emotions of their children with IDs and emotion-related conversation. Twenty-seven mothers, 16 fathers, and their children with IDs participated. Direct and indirect measures of children’s ToM were used. Questionnaires about children’s ER competences and parents’ ERSBs were completed by parents. The results demonstrated that, at preschool developmental age, parents’ ERSBs had an impact on affective and cognitive ToM as well as on ER, depending on the parent’s gender, on children’s chronological and developmental age, and on the nature of ERSBs, namely reactions or conversations.
Optimal Asset Allocation for a Mean-Variance-CVaR Insurer under Regulatory Constraints

In this paper, we introduce the mean-variance-CVaR criteria into the study of asset allocation for insurers. Considering that the financial market consists of one risk-free asset and multiple risky assets with regulatory constraints, an optimization problem is established for an insurer with underwriting business. Based on practical financial and insurance data, an empirical study is carried out. The results show that the mean-variance-CVaR model is able to provide more potential investment strategies for an insurer. The regulatory policy released by China Insurance Regulatory Commission plays a key role in controlling investment risk for Chinese insurers.
Relationship Between Health Literacy, Physical Activity, Motivation and Barriers of People Aged 30–50 Years

Background. An international study of health literacy among European citizens has shown that 47% of Europeans lack health literacy (Sørensen et al., 2015). Participation in physical activity is associated with health literacy. According to Matsushita, Harada, and Arao (2018), people with a lack of health literacy are less engaged in physical activity.The aim of this study was to evaluate health literacy, physical activity, motivation of people aged 30 to 50 years and barriers to be physically active, so that in the future more effective measures for improving health literacy and promotion of physical activity could be developed.Methods. To collect data, questionnaire survey was applied.Results. Health literacy statistically significantly differed between age and physical activity groups (p < .05). However, there was no statistically significant difference as far as education is concerned (p > .05). There was also a statistically significant (p < .05) relationship between health literacy and physical activity as well as health literacy and motives, namely, enjoyment, competence, appearance, and fitness. The reverse relationship was found between health literacy and internal-external barriers.Conclusions. Forty- fifty-year-olds and physically active individuals had a higher level of health literacy. There was no statistically significant difference in education. A statistically significant relationship between health literacy and physical activity among people aged 30–50 years was identified.
Ethnobotanical Study of some Medicinal Plants of Shazand City in Markazi Province, Iran

Background: Ethnobotany is the study of a region's plants and their practical uses through the traditional knowledge of a local culture and people. Traditional plant usage for medicinal purposes is a main part of indigenous people culture which has been formed during centuries in rural area. This knowledge has played important role in the development of new drugs on the modern medicine. Objective: The present study was conducted with the purpose of introducing the traditional usage of medicinal plants of Shazand city for medicinal purposes. Methods: The data were collected through field surveys, face-to face interviews with local botanist and documentary studies. After samples collection, plant species were identified and local name, life form, therapeutic characteristics, used plant organs, routes of administration were gathered. Results: In this study, 56 plant species belong to 23 families were identified. The most frequently used plant was as comforting, healing wounds, stomach tonic, painkiller and anti-inflammation and other use in traditional medicine that they can be exploited with careful planning and management. Conclusion: Shazand with 56 medicinal plant species is considered a rich source of these valuable plant; and this provide suitable field to increase the area under cultivation of medicinal and aromatic plants, afterwards to reduce wild-harvesting medicinal plants from natural areas .
Understanding the relationship between poverty, inequality and growth: a review of existing evidence

This paper reviews the theoretical literature and empirical evidence on the relationship between poverty, inequality and economic growth. It finds evidence that economic inequality is good for growth as well as new convincing evidence that inequality is bad for growth. Variation in data quality, methodologies, the range of countries included in different studies makes it difficult to compare the evidence. A recent hypothesis that the relationship between inequality and growth might be non-linear, with very low and very high levels of inequality being harmful to growth but a range in between where the relationship is not clearly defined might provide a means to unify some of the conflicting findings.
Can fixed versus growth mindset theories of intelligence and chess ability, together with deliberate practice, improve our understanding of expert performance?

The expert performance theory by Ericsson et al. which maintains that deliberate practice can account for most of the variance in expertise studies is often posed as a strong scientific framework for research on giftedness. The current study explored relationships between performance, deliberate practice and mindset beliefs about intelligence and ability in chess play. Data were gathered through questionnaire survey from a sample of 21 participants at a chess tournament. Results indicate that those with a growth mindset for chess ability had longer serious study sessions and those with an intelligence growth mindset participated in more serious competitions. In light of this, educators should consider that a student’s performance in their academic setting may be affected by a mindset category that they have not yet considered and in different ways. This could include, for example, ‘mathematics’ or ‘examination performance’ mindsets, among others.
Asymmetric Effect of Media Tone on IPO Underpricing and Volatility

ABSTRACT Because of asymmetric information between issuing companies and investors, media coverage plays an important role in conveying information to investors during an initial public offering (IPO). The stock price is affected by a large amount of information released to the public through media coverage. Using a comprehensive sample of 1,075 IPOs on China’s stock market from 2009 to 2016, this paper conducts a textual analysis to determine the tone of media coverage and examines the relationship between media tone and IPO underpricing as well as post-IPO volatility. The empirical results show that media coverage during an IPO is significantly negatively associated with IPO underpricing, which confirms our hypothesis that the tone of media coverage reduces the degree of information asymmetry between investors and issuers, regardless of whether the tone is positive or negative. Consistent with prospect theory, investors are more sensitive to media coverage with a negative tone.
Weed control methods and coffee shrub residue effects on carbon stocks in a Latosol under conservation management practices

Weed control methods in coffee crops can significantly influence carbon (C) stocks of soil humic substances. The aim of this study was to evaluate C stocks in an experimental coffee crop submitted to conservation agriculture for weed control between coffee rows. The study was carried out in a very clayey Dystroferric Red Latosol, Londrina, Paraná state (23°21’30” S; 51°10’17” W), cultivated with cultivar Mundo Novo IAC 379-19. In 2008, the experiment was established as randomized block design with four replicates within split-split plot scheme. Seven weed control methods between coffee rows were considered (hand weeding; portable mechanical mower; herbicides application; two cover crops; weed check and spontaneous). In September 2013, coffee shrub pruning was conducted and residues were distributed along inter rows. The weed control methods were considered as the main-plot factor and sampling period (March 2014 and February 2015) as the split-plot. Soil samples were collected at the center of the inter rows at four depth increments. C stocks evaluation included total organic carbon determination by chromic acid wet oxidation. Humic substances were characterized by UV-Vis spectroscopy. Most of the considered weed control methods did not affect organic carbon storage in 0 – 40 cm layer, nevertheless led to increase at topsoil. In 2015, the humin fraction C stock was 54 % higher at superficial layer than subsequent depth, presenting 39 % average increase at the 2014/2015 interval. Although C stocks from humic and fulvic acids did not vary, more conjugated/condensed characteristic for the fulvic fraction was observed.
The Influence of General Self-Efficacy on Women Entrepreneurs

Presently, women play an important role as changing the global economy being a consumer, worker and entrepreneur. There is a yearly increase in the number of women in workforce where in 2015, women represented 54.1 percent or nearly half of the Malaysian workforce. Thus the Malaysia government through Budget 2015, the government has attempted to enhance the role of women in national development and nurturing of future generations. This study investigated the relationship between General Self-Efficacy (GSE) and business performance among women entrepreneurs in Malaysia. Focus on the impact of GSE as a sufficient and stable, trait-like generality dimensions of self-efficacy on women microentrepreneurs’ business performance. A sample of 184 women micro-entrepreneurs were involved in the survey. Data collected was analysed using Multiple Regression Analysis. The findings revealed that general self-efficacy had significant correlation and relationship with business performance of women-micro entrepreneurs. The Social Cognitive Theory has supported the finding that general self-efficacy had a significant positive effect on women entrepreneurs’ business performance. The utilisation of general self-efficacy has fill in the scarcity of researches on GSE and contributed to the significance of this study.
Magnetothermoelastic interactions in non-simple medium with a spherical cavity due to time-harmonic varying heat

Purpose The purpose of this paper is to investigate the dynamic response for a thermoelastic infinite medium with a spherical cavity in the context of the theory of two-temperature thermoelasticity without energy dissipation. Design/methodology/approach The cavity is fixed and subjected to a subjected to harmonically varying temperature. Findings The exact expressions for displacement, temperature and thermal stresses are computed and represented graphically. These distributions are calculated for a copper material and results are analyzed. Originality/value Effects of non-simple heat conduction, frequency of thermal vibrations and magnetic field are depicted graphically on the field variables.