Miracle-dz/UniFAR-FTUs huggingface dataset:
Runtime Reflection: Dynamic model-based analyis of component-based distributed embedded systems

Distributed embedded systems have pervaded the automotive domain, but often still lack measures to ensure adequate behaviour in the presence of unforeseen events, or even errors at runtime. As interactions and dependencies within distributed automotive systems increase, the problem of detecting failures which depend on the exact situation and environment conditions they occur in grows. As a result, not only the detection of failures is increasingly difficult, but also the differentiation between the symptoms of a fault, and the actual fault itself, i. e. , the cause of a problem. In this paper, we present a novel and efficient approach built around the notion of a software component similar to AUTOSAR, for dynamically analysing distributed embedded systems in the testing phase or even in standard operation, in that we provide a framework for detecting failures as well as identifying their causes. Our approach is based upon monitoring safety properties, specified in a language that allows to express dynamic system properties. For such specifications so-called monitor components are generated automatically to detect violations of software components. Based on the results of the monitors, a dedicated diagnosis is then performed in order to identify explanations for the misbehaviour of a system. These may be used to store detailed error logs, or to trigger recovery measures.
Internal Capital Markets and the Transmission of Exchange-Rate Shocks: Micro Evidence from Chinese Customs Data

Using matched customs and firm data from China, we study how an internal capital market affects firms’ forward-looking product market strategies. We consider an exogenous reform differentially affecting exporters’ access to trade credit from within business groups. We compare pricing and quantity strategies of the same product to the same destination, exported by subsidiaries whose access to internal financing is affected. Exporters with better access stabilize local currency export prices more and realize larger volumes in response to depreciations in destination markets’ currency. We find limited evidence that intragroup credit affects the elasticity of entry to exchange rate changes.
Rethinking the Gold Standard With Multi-armed Bandits: Machine Learning Allocation Algorithms for Experiments

In experiments, researchers commonly allocate subjects randomly and equally to the different treatment conditions before the experiment starts. While this approach is intuitive, it means that new information gathered during the experiment is not utilized until after the experiment has ended. Based on methodological approaches from other scientific disciplines such as computer science and medicine, we suggest machine learning algorithms for subject allocation in experiments. Specifically, we discuss a Bayesian multi-armed bandit algorithm for randomized controlled trials and use Monte Carlo simulations to compare its efficiency with randomized controlled trials that have a fixed and balanced subject allocation. Our findings indicate that a randomized allocation based on Bayesian multi-armed bandits is more efficient and ethical in most settings. We develop recommendations for researchers and discuss the limitations of our approach.
The Impact of Service Quality on Consumer Buying Behaviour with Special Reference to Sri Lankan Hotel Industry

As per Sri Lanka Tourism Development Authority, 19 percent of guests chose five star hotels. Out of all the five star hotels in Sri Lanka, Hilton Colombo has been a leading hotel and it had been the market leader. However, the annual reports of Hilton Colombo show the revenue and profit has declined in the recent years. Hence the researcher hypothesized that it may be due to poor service quality. The objectives of the current study are; to study the determinants of service quality, to explore the contributions of consumer buying behaviour and to analyse the relationship between service quality and consumer buying behaviour through customer satisfaction. In the current study, the sample size is 60 customers and the data collection method used is a mixed method. The qualitative analysis was conducted through the case study approach whereas quantitative analysis was done through SPSS Amos (21). The reliability of the current study was 85.5 percent and expert’s review was used to ensure the validity of the study. The model fit of the current study is analysed through CMIN/DF which is 2.422, GFI which is 0.950, PGFI which is 0.170 and RMSEA which is above the standard level of 0.05. Even though RMSEA is high, since all the other model is perfectly fitting the range, the current study can be concluded as the model is fit. Finally, the study concludes that Tangibles, Assurance, Responsiveness and Empathy were found to be positively related to behaviour. Studies done by Parasuraman et al. (1985), Agbor (2011) and Kumar and Barani (2012) have supported the findings of the current study. Keywords— Tangibles, Reliability, Assurance, Responsiveness, Empathy.
The Failure of Free Entry

We study the entry and exit of firms across U.S. industries over the past 40 years. The elasticity of entry with respect to Tobin’s Q was positive and significant until the late 1990s but declined to zero afterwards. Standard macroeconomic models suggest two potential explanations: rising entry costs or rising returns to scale. We find that neither returns to scale nor technological costs can explain the decline in the Q- elasticity of entry, but lobbying and regulations can. We reconcile conflicting results in the literature and show that regulations drive down the entry and growth of small firms relative to large ones, particularly in industries with high lobbying expenditures. We conclude that lobbying and regulations have caused free entry to fail.
Non-Tariff Measures Impact on Indonesian Fishery Export

This study aims to analyze the impact of Non tariff measures using sanitary and phytosanitary policy (SPS) and technical trade barriers (TBTs) on fishery exports of Indonesia and its trading partner countries such as China, South Korea, Vietnam, Canada, Russia and the European Union in period of 2007 to 2016. SPS and TBT are measured using inventory approach in the form of coverage ratio. In addition, this study uses a gravity model and panel data regression method. The results of this study indicate that the variables GDP of exporting country and GDP of importing country have a positive and significant effect on Indonesian fishery exports. Distance and SPS have a negative and significant effect on Indonesian fishery exports, while TBT has no effect on Indonesian fishery exports. Keywords: Export, SPS and TBT, Fishery Export, coverage ratio
Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Format

Statement of Financial Accounting Standards No. 130 requires companies to report comprehensive income in a primary financial statement, but allows its presentation in either a statement of comprehensive income or a statement of stockholders' equity. In an experiment, we examine whether and how alternative presentation formats affect nonprofessional investors' processing of comprehensive-income information, specifically, information disclosing the volatility of unrealized gains on available-for-sale securities. The results show that investors' judgments of corporate and management performance reflect the volatility of comprehensive income only when it is presented in a statement of comprehensive income. We provide evidence consistent with our psychology-based framework that these findings occur because format affects how nonprofessional investors weight comprehensive-income information and not whether they acquire this information or how they evaluate it. Key Words: Comprehensive income; Nonprofessional investors; Presentation format; Volatility
MODELLING PERSONAL FINANCIAL WELLBEING ON EMPLOYEE COST IN THE SOUTH AFRICAN MANUFACTURING SECTOR

With increased competitiveness and rivalry among employers, profitability and productive employees are critical factors to increase the financial performance and results of a company. Previous research found that the levels of personal financial wellbeing have an impact on the profitability of an employer. This study focused on the effect of employees’ levels of personal financial wellbeing on their employers, with specific reference to productivity and absenteeism (two elements of total employee cost) in the South African manufacturing industry. For this purpose, a sample of 872 employees from this industry was used and a quantitative, cross-sectional design was followed. The proposed hypotheses were investigated by means of structural equation modelling techniques with a categorical estimator. Mediation analyses were also conducted to determine whether there were any significant indirect relationships between financial wellbeing, productivity and absenteeism due to financial interference. Results indicate a statistically significant negative relationship between financial wellbeing, financial interference and absenteeism. The relationship between financial wellbeing and productivity was, however, found to be positive. This study adds value in that it creates awareness for entities on the importance of personal financial wellbeing for the employer and what impact this could have on an entity’s overall performance in the South African manufacturing environment. It also recommends that employers assist employees in managing their personal finances better, as this will also benefit the employer.
THE INFLUENCE OF FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF) AND BOPO ON ZAKAT COMPLIANCE IN ISLAMIC BANKS IN INDONESIA PERIOD 2011-2015

This study aimed to examine the influence of financial performance that is Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operating Expenses to Operating Income (BOPO) of the Compliance Zakat in Islamic Banks in Indonesia. The data used in this study was obtained from the data Condensed Financial Statements Annual Islamic Banks 2011-2015 period The population in this study were 12 Islamic Banks in Indonesia. To determine the author of a sample using the purposive sampling method, obtained 10 Islamic Banks are suitable for use in further research. The analysis technique used in the study is binary logisticregression that aims to obtain a comprehensive picture of the relationship between variables. In conducting a test of hypothesis, first tested the feasibility of a regression model (goodness of fit), the overall assessment models (overall model fit) and the accuracy of regression (classification table). The results showed that the variables simultaneously FDR, NPF and BOPO have significant influence on Compliance Zakat 0,000 <0,05, while partial variable FDR significant negative effect on Compliance Zakat Islamic Banks. while the NPF variables and BOPO has a negative effect and no significant effect on Compliance Zakat. The predictive ability of the three variables by 80%, rest influenced by other factors outside theresearch model. The results of this study are expected to be a guideline for the management of Islamic Banks in managing the company, so as to increase awareness of Islamic Banks in paying zakat in accordance with the provisions of sharia. for regulators and governments can add the Act relating to obligations and terms of payment of zakat enterprises and for further research to be able to add more independent variables.
LinkedIn “Big Four”: Job Performance Validation in the ICT Sector

Social networks websites, and specially the LinkedIn platform, have changed the landscape of recruitment and personnel selection to a unified organizational process. Thus, apart from using LinkedIn as a recruitment tool, professionals also use it to make evaluative inferences regarding the individual characteristics of the candidates (e.g., their personality). However, most of the research focused on LinkedIn has left aside the evidence about its validity for decision making in the work setting. In our study we analyze the criterion oriented validity of LinkedIn incumbents professional profiles (N = 615) in the information and communication technology (ICT) sector with some measures of job performance. The results show four major factors underlying LinkedIn profiles about professional experience, social capital, updating knowledge, and non-profesional information. These factors are significantly related to productivity, absenteeism, and the potential for professional development. These findings are discussed in light of their theoretical and practical implications.
Cost behavior, ownership types, and managerial ability

When firms need more resources to meet increasing demand, they usually add more resources. However, when demand declines, will firms reduce idle resources to respond to the decline? The answer is yes, but the reduction will often not be equivalent to the increase. As suggested by recent accounting studies, increasing resources is easy, but firms often find it difficult to remove idle resources for various reasons. The first two studies in this dissertation analyze this phenomenon called “cost stickiness” in the context of SOEs (state-owned enterprises) and family firms. SOEs are arguably less willing to reduce costs when sales decline because they also pursue socio-political objectives. When demand declines, governments may instruct SOEs not to lay off employees or to reduce compensation. Meanwhile, blood is thicker than water. Family firms often prioritize socioemotional wealth, which withholds them from reducing their resources when sales decline. The results reported in this PhD thesis are consistent with the idea that cost stickiness is more pronounced in listed firms with these types of ownership than in listed firms where either the state or a family owns a considerable stake of the firms’ shares. This dissertation also shows that managing cost-efficient firms helps increase better able managers’ performance further. While managerial ability usually leads to increasing sales, this is in itself not sufficient to enhance performance because firms need to increase costs to meet increased sales. In this respect, better able managers who manage cost-efficient increase firm performance more because they can add fewer resources.
FINANCIAL INCLUSION IN RURAL KENYA: AN INVESTIGATION OF THE ROLE OF FINANCIAL TECHNOLOGY AS AN INSTRUMENT

Despite Kenya being the pioneer of financial technology including mobile banking and agency banking, financial exclusion among adults is still high among people living in the rural Kenya. The purpose of this study was to investigate the role of financial technology as an instrument in financial inclusion in the rural Kenya. In addition, the study sought to examine the influence of mobile banking, agency banking and automated teller machines on financial inclusion in the rural Kenya. This study used explanatory research design. The study focused on the rural Kenya and covered a period between January 2011 to December 2016. Secondary data on all the independent variables was obtained from CBK payment system statistics. The secondary data was quantitative in nature. The collected quantitative data was analyzed using descriptive as well as inferential statistics. In descriptive statistics included frequency distributions and percentages. In relation to inferential statistics, the study made use of analysis of variance, correlation analysis, univariate regression analysis and multivariate regression analysis. The study found that mobile banking has a positive and significant influence on financial inclusion in the rural Kenya. The adoption and utilization of mobile banking in Kenya has been increasing for the last six years, with commercial banks adopting the technology and the number of Fintech companies in Kenya increasing. This study also found that agency banking has a positive and significant influence on financial inclusion in the rural Kenya. However, unlike mobile banking, which takes advantage of the high mobile phones penetration in the rural areas, agency banking requires customers to visit agents, normally located in shopping centers. The introduction of mobile banking and agency banking led to a significant decrease in the utilization of automated teller machines. The study recommends that policy makers consider mobile banking in their formulation of policies because of the technological developments and the expected switch from physical branch networks to technologically supported banking services. In addition, all commercial banks in Kenya should adopt agency banking as a way of reducing cost of service provision and improving their financial performance and hence enhance financial inclusion. Also, commercial banks should design and develop protective measures to secure their customers money.
Decentralizing Centralized Matching Markets: Implications From Early Offers in University Admissions

The matching literature commonly assumes that every agent's preferences are time-invariant and known to herself at the outset. Consequently, market centralization is preferred. We find counterevidence from a quasi-experiment in Germany's university admissions---a clearinghouse that implements the early stages of the deferred-acceptance mechanism in real time, resembling a decentralized market with continuous offers, rejections, and acceptances. We show that early offers are accepted more often than later ones, despite not being more desirable. These results and survey evidence imply that it is costly for students to learn about universities. We propose a hybrid, welfare-improving mechanism that balances centralization and decentralization.
Analytical Review of Corporate Social Responsibility and Corporate Financial Performance of Some Firms from Within and Outside Nigeria

This study analyzed the Corporate Social Responsibility (CSR) of firms with their Corporate Financial Performance (CFP) based on contextual content analysis. The study forge ahead to compare the outcomes of various conceptual and empirical studies that deals with CSR and CFP from within and outside the domicile of Nigeria. The findings from the previous studies showed conflicting results or outputs (i.e. many positive outcomes, some negative results while very few showed neutral relationship between CSR and CFP of firms). Therefore, this study is of the opinion that there is a positive cordiality between CSR and CFP because more than 50% of the authorities/scholars in the field proved it conceptually and empirically that there is positive relationship among the two concepts (i.e. CSR and CFP). As such, the issue of CSR should be given a more consideration by all the parties to it (i.e. Employees, Employers, Government, Researchers, Management and the Public at large). Since, it yields positive impact to the CFP of Firms as such a dedicated agency or commission should be established to be monitoring the Firms toward real implementation of CSR.
Errors, omissions and infelicities in broadcast interpreting

Recordings and transcripts of simultaneous interpretation outputs of President Obama’s inaugural speech as broadcast by TV stations in French, German and Japanese were scrutinized and analyzed for errors, omissions and infelicities in an investigation of cognitive saturation and language-pair specific difficulties. Inter alia, it was found that many misinterpreted or omitted source-speech micro-units were simple and non-technical and that there were more errors and omissions in the Japanese renderings than in either the German or French renderings. Findings also suggest that there may be different interpreting styles in terms of preference given to language correctness versus information completeness. All these are consistent with the tightrope hypothesis, according to which interpreters tend to work close to cognitive saturation, which also makes language-specific and language-pair specific idiosyncrasies relevant parameters in the interpreting process. Findings also suggest that simple methodology and naturalistic studies can make valuable contributions in Interpreting Studies.
Earnings management in private family versus non-family firms. The moderating effect of family business generation

ABSTRACT The study addresses the signs of earnings management in unlisted companies, comparing the situation in family firms and non-family firms. We adopt arguments from agency theory, and stewardship theory, which are supplemented with the assumptions of socio-emotional wealth literature, to justify our research model. The sample is composed of 263 audited Spanish companies with a turnover of more than 200 million euros, which were analysed in the period from 2011 to 2015. Results indicate that family firms are less prone to the practices of earnings management than non-family firms, and that the association between family firm status and earnings management is moderated by the firm generation. This work contributes to the literature on the quality of financial information in both family firms and unlisted companies, exploring new areas of research.
How social media usage influences B2B customer loyalty: roles of trust and purchase risk

Purpose In the digital era, business-to-business (B2B) salespersons are encouraged to communicate with buyers on social media platforms and shape customer loyalty. However, the effect of social media usage and its mechanism remain unexplored. The purpose of this paper is to investigate how salespersons’ social media usage influences B2B buyers’ trust beliefs and purchase risk, and therefore, customer loyalty. Design/methodology/approach The authors conduct an online-survey, use partial least squares structural equation modeling to analyze the data, and adopt SPSS PROCESS macro 2.13 to test mediation effects. Findings Salespersons’ social media usage can enhance buyers’ trust beliefs on salespersons’ ability, integrity and benevolence, but only the latter two can improve customer loyalty. Social media usage does not directly affect purchase risk, and only benevolence can reduce purchase risk. Serial mediation models reveal that the effect of social media usage on customer loyalty is mediated by buyers’ trust beliefs on salespersons’ integrity/benevolence and purchase risk. Originality/value First, the authors confirm the effect of social media usage on customer loyalty in B2B context and refute the fallacy of social media uselessness in B2B practices. Second, the research shows that buyers’ trusting beliefs on salesperson’s ability and integrity do not significantly influence perceived risk. The finding is different from the stereotypical judgment in B2C scenarios. Third, the authors distinguish differently weighted influences of buyers’ trusting beliefs on salesperson’s ability, integrity and benevolence, and highlight the role of salespersons’ altruism attributes in shaping customer loyalty.