Miracle-dz/UniFAR-FTUs huggingface dataset:
Barriers to absorption when grafting experiential internationalisation knowledge

The Uppsala internationalisation process model, as the dominant theoretical model explaining internationalisation processes in International Business, suggests that the knowledge gap between a firm’s current knowledge base and the experiential knowledge required to operate successfully in a new market presents the most significant obstacle for firms trying to internationalise (Johanson and Vahlne, 2009; Vahlne and Johanson, 2017; Welch et al., 2016). Previous research into the process of internationalisation has suggested that firms overcome this knowledge gap by incrementally acquiring such experiential knowledge through the direct experiential learning process of their individual managers in foreign markets over time (Johanson and Vahlne, 1977). Contemporary research into firms’ learning processes, on the other hand, asserts that experiential knowledge is transferable, and suggests that firms can indirectly acquire experiential knowledge from the experience of others (Huber, 1991; Forsgren, 2002; Fletcher and Harris, 2011; Bingham and Davis, 2012). Accordingly, firms who are able to indirectly acquire experiential knowledge are able to expedite the closure of their knowledge gap, enabling them to accelerate their internationalisation process. But, internationalisation process research has not yet sufficiently explored whether or not experiential knowledge can be transferred at the individual level, in order to provide a processual account of how and why the indirect learning process of grafting may accelerate the internationalisation process of Multinational Business Enterprises over time. This study explores how and why the indirect learning process of grafting i.e. hiring an individual manager with the relevant experiential knowledge impacts the internationalisation process over time. In order to do so, this thesis employs a qualitative processual research approach on a single revelatory case study. Rich, authentic and
Prevalence of Tobacco use Among the Students in Professional and Non-Professional Colleges of Mathura City

Material and Methods: A cross sectional study carried out in Mathura city to assess the prevalence of tobacco use among the college students in the age group of 15 to 30 years (N= 1478). Students were grouped as professional (N=500) and non professional (N= 978). Structured pretested proforma was used to assess the prevalence of tobacco use. The data obtained was subjected to statistical analysis using Chi-Square test, ANOVA and PostHoc Tukey test (p ≤ 0.05).
Factors Affecting the Accuracy of Analysts’ Forecasts: A Review of the Literature

This study conducts a comprehensive review of the literature published during 1996–2017 to identify the factors that affect the accuracy of financial analysts’ forecasts. We organize our review around three main groups, namely, (a) drivers of analyst forecast accuracy, (b) quality financial reporting, and (c) accounting standards. Among the several factors found, some factors (experience of the analyst, earnings quality, audit quality, IFRS adoption, and annual report readability) have a positive relationship with the accuracy of analysts’ forecasts while others (politically connected firms, firms audited by Non-Big 4, and international GAAP differences) have a negative relationship. Our findings contribute to future research by examining the factors affecting analyst forecast accuracy from different perspectives, which will prove to be useful for academicians, regulators, investors, and financial analysts.
Antibiotic use and antibiotic resistance in food-producing animals in China

The People’s Republic of China is an important player in international markets for animal products, antibiotics, as well as in global efforts to combat antibiotic resistance (AMR). This paper reviews use of antibiotics and the emergence of AMR in Chinese food animal production. The rapid growth in food, animal production, and the relatively poor animal production conditions as well as increasing production intensity led to a sharp increase in antibiotic use in both absolute and relative terms. This trend, however, has been reversed by recent government policies and public awareness of AMR. Four government policies are particularly important in attempting to decrease the use of antibiotics: the imposition of maximum residue levels, establishing a list of permitted antibiotics, the proper use of antibiotics during the withdrawal period, and establishing a list of prescription-only antibiotics use in animal production. Antibiotic use in China is more than five times higher than the international average. One of the main reasons for the relative higher antibiotic usage is the widespread misuse associated with growth promotion in the feed and veterinary use on broiler and pig farms. The relatively low cost of antibiotics, estimated at 1% to 3% of production costs, encourages such excess use in livestock production, but alternatives are often not available and more costly. This paper recommends a mix of economic and regulatory approaches to control the overuse of antibiotics in livestock production and limit the rise in antimicrobial resistance.
The Effect on the Telecom Industry and Consumers after the Introduction of Reliance Jio

In the world of intense competition amongst all the industries, the telecom industry also does not fail to stay behind. With the belief that the customer is the king, each and every company in India is willing to go to depths and cross lines every day so that they can be that one brand that customers look for. While choosing a Network, one looks for various factors such as Network coverage, the call rates, the internet plan offered and not to forget but the value-added services as well. Satisfying the consumers in each of this aspect is not an easy task. Based on the literature review and after considering the questions we want to answer; the research problem of the research paper is “The Effect on The Consumers and Telecom Industry after the Introduction of Reliance Jio. ” The problem mainly focuses on how the telecom industry was before and after Jio, what people believe and perceive about Reliance Jio and what challenges the competitors faced with the introduction of Jio. Based on the research problem, these are some of the objectives of our
Cognitive methodology for optical amplifier gain adjustment in dynamic networks = Metodologia cognitiva para ajuste do ganho de amplificadores ópticos em redes dinâmicas

The ability of optical amplifiers to simultaneously amplify multiple channels with transparency to both modulation format and bit rate has been crucial for the current optical networks revolution. However, this amplification on the optical domain introduces noise, which degrades the optical signal quality. Since the noise addition depends on the amplifier’s operating point, it is expected that there would be an optimal gain combination for an amplifier cascade, which is associated to the lowest signal degradation. Aiming at searching for this optimal gain combination, this work proposes a methodology based on a cognitive process to adjust the amplifier gains along an optical lightpath. Applied together with the routing and wavelength assignment (RWA) processes, this Cognitive Methodology uses case-based reasoning (CBR) to propose new gains using the performance of past connections. The Cognitive Methodology is evaluated experimentally and in simulation, considering different scenarios and comparing it with different gain conditions. The obtained results present a cognitive behavior, i.e., an optical performance improvement over time, for most of the evaluated scenarios, associated to a significant increase in execution time. The Cognitive Methodology limitations regarding the execution time and optical performance convergence are presented and discussed. In addition, an upgrade on the Cognitive Methodology, with the purpose to reduce the execution time and guarantee the optical performance, is also proposed and evaluated, presenting considerable time reduction and maintaining (or improving) the optical performance achieved by the original Methodology.
Does the balance scorecard work: an empirical investigation

Commentators suggest that between 30 and 60% of large US firms have adopted the Balanced Scorecard, first described by Bob Kaplan and David Norton in their seminal Harvard Business Review paper of 1992 (Kaplan and Norton, 1992; Marr et al, 2004). Empirical evidence that explores the performance impact of the balanced scorecard, however, is extremely rare and much that is available is anecdotal at best. This paper reports a study that set out to explore the performance impact of the balanced scorecard by employing a quasi-experimental design. Up to three years worth of financial data were collected from two sister divisions of an electrical wholesale chain based in the UK, one of which had implemented the balanced scorecard and one of which had not. The relative performance improvements of geographically matched pairs of branches were compared to establish what, if any, performance differentials existed between the branches that had implemented the balanced scorecard and those that had not. The key findings of the study are that while the Electrical division – the division that implemented the balanced scorecard – sees improvements in sales and gross profit; similar performance improvements are also observed in the sister division. Hence the performance impact of the balanced scorecard has to be questioned. Clearly further work on this important topic is required in similar settings where natural experiments occur.
Human Capital, its Constituents and Entrepreneurial Innovation: A Multi-Level Modeling of Global Entrepreneurship Monitor Data

often used as the building blocks of human capital and the empirical research has frequently measured the outcome of the impact of education or experience or education plus experience on innovation. However, as we show below, experience and education leverage innovation in opposite directions, therefore when the relationship between human capital and innovation is empirically tested, the outcomes turn out to be divergent. More specifically, as Table 1 shows, when human capital is articulated purely in terms of educational attainment or where experience is excluded from the calculus of its measurement, the effect of human capital on innovation is invariably positive. In contrast, when human capital is measured purely in experience terms or when experience is a part of its calculus, an analysis of its influence on innovation often yields a negative or non-significant relationship.
Integrated Islamic Financial Accountability Model for Islamic Social Enterprise (ISE)

This study aims to present an integrated Islamic financial accountability model, which is different from previous accountability models and frameworks. In this case, all three accountability aspects which are: (i) accountability to whom (accountability groups); (ii) accountability for what (accountability dimensions); and (iii) accountability on how (accountability tools and processes) were integrated into a single model. By using these three accountability aspects, this model is specifically focused on financial accountability area with additional Islamic elements that suits Islamic Social Enterprise (ISE). In order to develop this model, this study applies the comparison method on previous accountability and Islamic accountability models with additional literature inputs from financial accountability aspects and Islamic accountability perspectives. Based on the findings, this study introduces an integrated Islamic financial accountability model specifically for ISE, one of the emerging institution types under the non-profit sector. It is hoped that the integrated Islamic financial accountability model developed in this study will be implemented by the management of ISE in order to discharge their accountability especially to donors, beneficiaries and other stakeholders.
The Relationship between Environmental Performance and Corporate Governance towards Environmental Disclosure of Oil and Gas Companies Operating in Malaysia Upstream Projects

Environmental disclosures have increased in recent years as the concerns on global environmental issues have been growing. As the activities of oil and gas industry deals with destructive operations, it is one of the industry which is considered as the most exposed industry to environmental matters which owes effort to be responsible in disclosing the information about the activities and maintain sustainable developments. This research is to investigate and explore the relationships of environmental performance and corporate governance towards the environmental disclosure of oil and gas companies operating in the upstream projects in Malaysia by adopting the Global Reporting Initiative (GRI) index. This study will apply an interpretative approach to social science research by using content analysis based on secondary data extracted from annual reports, sustainability reports, corporate social responsibility reports as well as companies' website. The research will be conducted on 54 annual reports of 27 oil and gas companies operating in Malaysia upstream projects from 2015 to 2016. Regression analysis and correlation will be used to examine the association between the variables of this research study. It is expected that there is a significant relationship of environmental performance and corporate governance towards the environmental disclosure. This study aspires to contribute to valuable knowledge which would suggest and outline the best practices for companies in disclosing their environmental disclosures.
The Influence of Attitude and Herding on the Credit Decision-Making of Micro, Small, and Medium Enterprises

This research aims to analyse the influence of attitude and inner group (herding) in making credit decision by micro, small, and medium enterprises (MSMEs) person. The samples of this research was conducted with 150 samples of 1350 units population of MSMEs in Salatiga and using purposive sampling technique in data collection. The results of this research shows that attitude and herding have a significant influence to interest and interest have a significant influence towards credit decision-making of MSMEs. This result is based on the calculation in this study by including intervening variables in the form of interest, giving the result that the direct effect between attitudes and herding with the decision to take credit on MSMEs becomes insignificant, but the relationship of interest with credit decision making is significant with a high t-statistic value. So that with the interest of being able to increase the urge to do something and that environmental factors also influence the interest or motivation of a person. Keywords—attitude; herding; interest in taking credit; credit decision-making
Employee Absenteeism and Service Delivery at a Zambian Government Agency

Employee Absenteeism and Service Delivery at a Zambian Government Agency by Japhet Mwanamwalye Lishomwa MPA, University of Zambia, 2009 BA, University of Zambia, 2006 Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy Management Walden University August 2019 Abstract Employee absenteeism is a global management problem that affects organizational productivity, profits, justice, and employee motivation. A Zambian government agency has little knowledge about absenteeism and the lived experiences of clients regarding staff absenteeism and service delivery. The purpose of this qualitative phenomenologicalEmployee absenteeism is a global management problem that affects organizational productivity, profits, justice, and employee motivation. A Zambian government agency has little knowledge about absenteeism and the lived experiences of clients regarding staff absenteeism and service delivery. The purpose of this qualitative phenomenological study was to explore employee absenteeism and service delivery through the lens of McGregor’s theory x. The research question was about the lived experiences of the agency’s clients regarding absenteeism and service delivery. The data were collected through semistructured interviews of 22 purposefully selected clients of the Zambian government agency and were analyzed using the van Kaam method. Findings indicated that health issues of staff and relatives, funerals, alcoholism, demotivation, lack of staff transport, chronic fatigue, staff shortages, poor working conditions and salaries, poor supervision, school runs, laziness and indiscipline, and the transfer of staff affected absenteeism. Absenteeism caused organizational financial losses, inefficiency, reduced productivity, delayed service delivery, damaged the organization’s reputation, and created client stress, frustration, and hopelessness. Absenteeism can be significantly reduced by close collaboration between the managers and their subordinates through increased employee engagement, improved incentive rewards programs, and a better understanding of the effects of work-related stress. Positive social change through the reduction of absenteeism in government agencies can enhance the quality of public services in critical public sectors such as education, health, social welfare, labor, and
Effects of Job Involvement, Managerial Attitudes, and Information Sharing on Controllers› Performance in the Budgetary Context

Purpose – This study investigates the intervening effects of job involvement, managerial attitudes, and information sharing in the relationship between the budget participation and managerial performance of controllers of companies operating in Brazil. Design/methodology/approach – Descriptive research was performed through a survey with 318 respondents with budgetary responsibility in companies operating in Brazil. The individuals participating in the study carry out the role of controller, controller manager, or controller coordinator. The theoretical relations investigated in this research were tested using the structural equation modeling technique. Findings – The results showed that budget participation positively influences job involvement, which showed a direct and indirect influence on managerial performance, mediated by managerial attitudes. Job involvement influences controllers' managerial attitudes and their willingness to share information with superiors. However, vertical information sharing does not have a direct influence on managerial performance. Originality/value – The aim is to contribute to the existing knowledge related to this subject, by providing evidence of the effects of controllers' budgetary participation on their job involvement. The expectation is to produce evidence of the direct and indirect effects of involvement in the relationship between budget participation and managerial performance, mediated by managerial attitudes towards the budget and the willingness to share information with superiors.
Pengaruh CAR dan BOPO Terhadap ROA pada Bank Syariah pada Tahun 2011-2018

Risk based bank rating (RBBR) must always be monitored to avoid problems in the bank- ing system. The problematic conditions at a bank that can eventually end in bankruptcy can be identified as a measure of the company's tendency to financially fail and ultimately unable to carry out its business operations. Then analyzing the effect of the Capital Ade- quacy Ratio (CAR) and Operational Costs on Operating Income (BOPO) on performance (Return of Assets / ROA) on islamic banking is considered very important. The population of this study is Islamic Bangking and took samples of 2 banks in Indonesia for the period 2011- 2015. The sample method used is Purposive Sampling. From the results of the results analysis t test shows that the CAR variable partially does not affect the performance of islamic banking (ROA) while the BOPO variable has a significant effect on the performance of islamic banking (ROA). The results of the F Test analysis are known that the CAR and BOPO variables together have a significant effect on the performance of islamic banking. The results of the analysis of the Determination Coefficient (R2) obtained Adjusted Square (R2) of 0.969, this indicates that the performance of sharia banks can be explained by the variables CAR and BOPO of 96.90.
Sharing Economy as Innovative Paradigm Towards Sustainable Development: A Conceptual Review

Sharing economy has been widely described by scholars as diverse phases towards sustainable development concerning its concept, functions, and goals in recent studies. Historically, the concept of "new capitalism" has been aroused the widespread concerns by scholars when defining the concept of sharing behavior of idle resources back to the year 1961. Moreover, scholars considered further the theoretical perspectives of sharing economy from the year 1978 to 2005. And many scholars started conducting the empirical analysis with the impact of sharing economy on specific industries such as tourism, hotel, mobility and financing sectors by the year 2010. However, there were still only a few scholars studied the field of sustainable development of sharing economy particularly in the mobility sectors and potential implication addressed the implementation of governing policies regarding case of the Chinese government. This article is first to review the previous studies on overall development of sharing economy in current situation, conceptualizing and providing the new sustainable model of sharing economy (particularly in sharing Mobility), led to further address the sharing economy in which regarded such an innovative paradigm towards sustainable development concerning with reviews and empirical studies conducted by previous scholars. Significantly, this study provided significant references to the stakeholders (operators), consumers (users), and administering (Chinese government) the sharing platform such potential issue, bringing the government concerned. Theoretically, it also provides such a new research direction with the sustainable model of sharing economy and potential regulating issues for the future research.
Accounting Firms in the M&A Advisory Market

Accounting firms are best known for audit services; however, their capital market influence goes far beyond their auditor role. This paper provides evidence on the competitive strength and service quality of accounting firms in the M&A advisory market. The competitive strength relates to the accounting expertise acquired through the audit work, which aid in estimating merger synergy gains. This knowledge spillover translates into high service quality offered by accounting firms exhibited in terms of higher acquirer announcement-period stock returns, lower likelihood of overpaying for the target, and better post-deal performance compared to transactions advised by investment banks. Bidders recognize value offered by accounting firms and reward them with more repeat business, which helps explain why Thomson Reuters ranks accounting firms among top global advisors, particularly in the mid- and low-end of the M&A market. Our study highlights the active role of accounting firms in the M&A advisory market that builds on knowledge spillover from audit to non-audit services.