Miracle-dz/UniFAR-FTUs huggingface dataset:
ANTECEDENTS THAT INFLUENCE PARTICIPATORY BUDGETARY CONFIGURATION AND ITS EFFECTS ON VERTICAL INFORMATION SHARING AND MANAGERIAL PERFORMANCE

The purpose of this study was to examine the effects of budget participation in the sharing of vertical information and in the performance of controllers with budgetary responsibility in companies operating in Brazil, observing the effects of variables antecedent to the budget process, related to actions and behavior of the leader. In order to respond to the objective, a descriptive research was carried out by means of a survey and a quantitative approach to the data analysis, based on a sample of 316 respondents who perform the role of controller, manager or controllership coordinator.The theoretical relations investigated in this research were tested using the modeling technique of structural equations. The results showed a strong relationship between leadership style and incentive of budget participation. Positive, statistically significant relationship was found between encouraging participation and budget participation, as well as between budget participation and information sharing. These results reveal that the leader’s incentive for controllers to participate in the budget processes in their organizations constitutes an important antecedent for the budget participation and its consequent effects on the managerial performance. The positive influence of vertical information sharing on performance reveals that this condition is a determinant for a better managerial performance of the controllers participating in the research. It is concluded that the antecedents of budget participation, related to the leadership style and the incentive to participate, contribute to the understanding of the budget configuration adopted by the companies and its effects on the managerial performance of controllers, which is enhanced whenthe occurrence ofvertical information sharing.
Tax Buoyancy In Bolivia

Taking advantage of the change of trend in 2006 in aggregate tax collection, as well as in the main taxes and their tax bases, this paper makes an evaluation of the effects of the new prevailing economic conditions as from implementation of the Economic Social Comunitarian Productive Model (MESCP, in Spanish) on tax collection in the period between 2006-First Quarter of 2017, compared to the results obtained from 1990 to 2005. The study is based on the quantification of tax buoyancy for both periods, for which impulse response functions, cointegration vectors and error correction models are estimated. The results suggest that the buoyancies in the second period are largely attributed to the economic context resulting from application of the MESCP. In addition, the estimations show that the tax bases have a useful predictive content to determine the future behavior in the collection of these taxes.
Design and Bench-Scale Hydrodynamic Testing of Thin-Layer Wavy Photobioreactors

In a thin-volume photobioreactor where a concentrated suspension of microalgae is circulated throughout the established spatial irradiance gradient, microalgal cells experience a time-variable irradiance. Deploying this feature is the most convenient way of obtaining the so-called “flashing light” effect, improving biomass production in high irradiance. This work investigates the light flashing features of sloping wavy photobioreactors, a recently proposed type, by introducing and validating a computational fluid dynamics (CFD) model. Two characteristic flow zones (straight top-to-bottom stream and local recirculation stream), both effective toward light flashing, have been found and characterized: a recirculation-induced frequency of 3.7 Hz and straight flow-induced frequency of 5.6 Hz were estimated. If the channel slope is increased, the recirculation area becomes less stable while the recirculation frequency is nearly constant with flow rate. The validated CFD model is a mighty tool that could be reliably used to further increase the flashing frequency by optimizing the design, dimensions, installation, and operational parameters of the sloping wavy photobioreactor.
PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.
E-government and corruption perception index: a cross-country study

The purpose of this study is to analyse the impact of e-government on corruption perception index using a cross-country study. Furthermore, this study aims to examine the most effective e-government components in combating corruption and compare the effects of e-government in developed and developing countries. E-Government is measured using the E-Government Development Index (EGDI), consisting of online services index, human capital index, and telecommunications infrastructure index. The sample for this study consists of 521 observations from 122 countries from 2009 to2013. Our results show that there is a negative effect of e-government implementation towards corruption perception index. Furthermore, based on the elaboration of the e-government component, it was found that the variable infrastructure has a negative effect and the variable human resource dimension a positive effect on corruption perception index. This means that the development of e-government infrastructure can have a significant role in reducing perceptions of corruption in a country, while the dimensions of human resources have a dangerous side that can actually increase perceptions of corruption. There are differences in the effect of e-government on developed and developing countries. In developed countries, the implementation of e-government is in the phase of transaction and transformation which make his impact effective regarding corruption eradication. In developing countries, e-government has only reached the information and interaction phase so that it has not been effective enough to combat corruption.
Effects of Parent-Implemented Interventions on Outcomes for Effects of Parent-Implemented Interventions on Outcomes for Children with Developmental Disabilities: A Meta-Analysis Children with Developmental Disabilities: A Meta-Analysis

A large body of literature exists related to parent-implemented interventions for children with disabilities, so it is helpful to synthesize the results of outcome-based interventions for children with developmental disabilities. Specifically, what are the effects of parent-implemented interventions intended to improve children’s (1) social behaviors, (2) life skills/adaptive behavior, and (3) communication skills? Using meta-analytic aggregation of effect sizes across 30 studies with a total of 1,356 participants, this review examined the association between parent-implemented interventions and intended outcomes for young children with developmental disabilities. Across all 30 studies comparing children’s outcomes to control groups, the random-effects-weighted average effect size was d = 0.495 (95% confidence interval = 0.31 to 0.68). Effect sizes ranged from d = -0.28 to 3.23, with the index of heterogeneity reaching statistical significance ( Q = 72.0, p < .001; I 2 = 59.7%). The overall results were not moderated by the four participant characteristics evaluated—age, gender, socioeconomic status (SES), and disability. All parent-implemented interventions resulted in child outcomes that were statistically significantly better than the control group. Interventions targeting communication skills resulted in the greatest relative gains, and interventions targeting life skills/adaptive behavior resulted in the smallest relative gains (yet statistically better than the control group). Findings indicate clinical benefits when professionals include parents in interventions intended to influence the social-be-havioral, communication, and adaptive development of young children with developmental disabilities.
Prerequisites for a beneficial knowledge transfer between manufacturing plants

The paper aims at exploring the prerequisites for a beneficial knowledge transfer between manufacturing plants of multinational companies (MNCs), by taking the characteristics of the knowledge sending and knowledge receiving plant into consideration. This research seeks to understand how efforts undertaken by manufacturing plants, and how collaborative tools and coordination mechanisms influence a successful knowledge transfer. The study includes thirteen case studies conducted in manufacturing plants from four different European countries (i.e., Switzerland, Romania, Albania, and Macedonia). Given the exploratory nature of this study, the authors used a qualitative research approach. The main method of data collection involved multiple semi-structured interviews at manufacturing plants, uniformly applied in each country in order to observe general patterns across different cases. Their results show that the personal interaction between knowledge sending and receiving plants is more important for a successful knowledge transfer than information systems or prior related knowledge.
Firm-Level Strategy and Global Value Chains

This chapter draws on three branches of management studies â€“ corporate strategy, technology strategy and institutional strategy - in order to develop a framework aimed at analysing and predicting the nature and structure of global value chains (GVCs). First, corporate strategy informs how firms shape GVC governance by making decisions about their boundaries (what to make and what to buy) and their portfolio of trading partners. Second, technology strategy, particularly the profiting from innovation framework, provides insights into how firms capture the value they create when upgrading, by owning or accessing specialized complementary assets. Third, institutional strategy is a useful tool for analysing how firms proactively influence the institutions that govern economic transactions in global value chains. These approaches help GVC research to account for firm-level agency, which contributes to the frameworkâ€™s theoretical rigour and its relevance for policymakers and managers.
Enhancing Students’ Creative Thinking Skills through the Process of Teaching Business Research

The objective of this study is to propose a model for enhancing students’ creative thinking skills. This study collects data from 104 graduate students studying business research. A questionnaire relating to local thinking and collaboration was developed. Analytical thinking and creative thinking measurements were collected from graduate school entrance exam scores and instructors’ review of student’s research reports. The findings suggest that students’ logical thinking and collaboration directly affect analytical thinking and indirectly affect creative thinking via analytical thinking. In addition, students’ analytical thinking directly affects creative thinking. Participants in this research were students in one public university, so they may not be representative of students at other universities. Therefore, the effects of logical thinking, collaboration, and analytical thinking on creative thinking need to be investigated further. This research is one of only a few papers proposing a model for enhancing creative thinking. The model posits that logical thinking, analytical thinking and collaboration enhance creative thinking.
Fed Tails: FOMC Announcements and Stock Market Uncertainty

Uncertainty around FOMC announcements builds up days ahead of the meeting and fully resolves once the policy decision is announced. Disentangling tail uncertainty shows that the perception of bad economic states is the primary driver of this pattern, albeit policy operations are meant to be stabilizing. Investors are afraid of the revelation of bad states and are willing to pay a hedging premium of approx. 9% per meeting. FOMC announcements are special as uncertainty around other macroeconomic news releases is not driven by tail uncertainty. Not only does tail uncertainty predict pre-announcement stock market returns but also changes in the fed fund target rate for horizons up to one year. Our results indicate that policy makers closely monitor downside uncertainty and use this information as part of their decision-making process.
Equity and Relationship Maintenance in First Marriages and Remarriages

ABSTRACT Research indicates that individuals in remarriages experience less marital satisfaction than individuals in a first marriage. This study sought to determine whether variations in equity and maintenance might explain this phenomenon. A sample of 547 married individuals from the United States completed an online survey. Results suggested virtually no differences in the use of positive or negative maintenance by marriage type. Although maintenance use predicted a larger amount of the variance in satisfaction among those who were remarried, more maintenance behaviors entered the regression equation predicting satisfaction for individuals in first marriages. Finally, equity predicted the use of maintenance for both marriage types.
Crystallisation and rheology of an hydrate slurry as secondary two-phase refrigerant for air-conditioning application

Under atmospheric pressure condition and temperatures between 0 and 12°C, tetra-n-butylammonium bromide (TBAB) aqueous solutions crystallise into hydrate slurries. These slurries seem to be well appropriate for cold storage and transportation in the case of air-conditioning applications. The authors focus in the article on the crystallisation and the rheological properties of TBAB hydrates slurries. Once the crystallisation conditions described, they propose an experimental analysis of their flow behaviour. The experimental device is made up of a brushed surface heat exchanger in which the hydrates slurry is generated, and of a measurement loop. The flow behaviour of the slurry is characterised through flow rates and pressure drop measurements. The authors obtain flow curves of hydrates slurries depending on the volume fraction of hydrate solid particles. In the range of shear rate investigated, hydrate slurries behave as Bingham fluids. A method of determining their apparent viscosities and yield shear stress versus the volume fraction of hydrates is proposed.
Entrepreneurship inside and out: Three essays exploring the interplay between hybrid entrepreneurs and their organizational employee roles

ii Dedication.iii Acknowledgements.iv List of Tables.x List of Figures.xi ESSAY ONE: Two Sides to Every Story: Exploring the Innovative Behavioral Spillover from Part-Time Entrepreneurs to Their Primary Jobs.1 Literature Review.4 Organizations and Entrepreneurship.5 Hybrid/Part-time Entrepreneurship.8 Entrepreneurial Learning.11 Part-Time Entrepreneurial Role Spillover.14 Individual and Organizational Moderators.20 Goal Orientation.21 Employee Role Orientation.27 Organizational Climate for Innovation.32 Discussion.36 Conclusion.46 Essay One Table 1. Hybrid/Part-Time Entrepreneurship Studies.47
The Impact of Vertical Integration Intensity on Broiler Farms Technical Efficiency: The Case of Contract Farming in West Sumatera

Contractual arrangements of different types have increasingly found in West Sumatera not only in subsistence and commercial crops but particularly also in livestock sector. Contract farming in livestock agribusiness is generally defined as broiler farms under an agreement between farmers and a livestock inputs supplier. Within this broad definition, there are different variants of contracts depending on the formality and intensity of contractual arrangement. This study objective was to prove that the design of a contract, as representation of vertical integration intensity in broiler agribusiness, has different efficiency effects on production. The stochastic frontier production function was used in this study, and employed a regression method to estimate the level of technical efficiency. Data were collected from 87 broiler fattening farms consisted of 50 broiler fattening farms under formal contractual system and 37 broiler fattening farms under informal contractual system. The results showed that farm experience and improvement of the contract system would reduce the level of technical inefficiency of broiler farms. The study concluded that broiler farms under formal and detail contract farming had greater technical efficiencies compared to broiler farms under informal unwritten contract arrangement. However, the broiler farms under informal contract obtained higher net returns compared to the broiler farms under formal contract arrangement.
Spatio-Temporal Patterns of Coastal Aquaculture Derived from Sentinel-1 Time Series Data and the Full Landsat Archive

Asia is the major contributor to global aquaculture production in quantity, accounting for almost 90%. These practices lead to extensive land-use and land-cover changes in coastal areas, and thus harm valuable and sensitive coastal ecosystems. Remote sensing and GIS technologies contribute to the mapping and monitoring of changes in aquaculture, providing essential information for coastal management applications. This study aims to investigate aquaculture expansion and spatio-temporal dynamics in two Chinese river deltas over three decades: the Yellow River Delta (YRD) and the Pearl River Delta (PRD). Long-term patterns of aquaculture change are extracted based on combining a reference layer on existing aquaculture ponds for 2015 derived from Sentinel-1 data with annual information on water bodies extracted from the long-term Landsat archive. Furthermore, the suitability of the proposed approach to be applied on a global scale is tested based on exploiting the Global Surface Water (GSW) dataset. We found enormous increases in aquaculture area for the investigated target deltas: an 18.6-fold increase for the YRD (1984–2016), and a 4.1-fold increase for the PRD (1990–2016). Furthermore, we detect hotspots of aquaculture expansion based on linear regression analyses for the deltas, indicating that hotspots are located in coastal regions for the YRD and along the Pearl River in the PRD. A comparison with high-resolution Google Earth data demonstrates that the proposed approach can detect spatio-temporal changes of aquaculture at an overall accuracy of 89%. The presented approach has the potential to be applied to larger spatial scales covering a time period of more than three decades. This is crucial to define appropriate management strategies to reduce the environmental impacts of aquaculture expansion, which are expected to increase in the future.
Deciding Factors in Cooperation and Trust between Internal and External Auditors in Organizations: An Exploratory Analysis

The general aim of this study is to assess the relationships between external and internal auditors concerning cooperation and trust as resources integrated in organizations' lines of defense, to favor solid, opportune, and transparent decision&#8208;making in organs of governance. More precisely, the specific aims are: (1) to analyze the relationship between trust and cooperation; (2) to explore and analyze the categories of the mutually important factors for trust and cooperation; and (3) to analyze the differences between internal and external auditors. To achieve these goals, quantitative and exploratory research was undertaken, with data collection through surveys directed to the two auditor groups (internal and external) in Portugal. In order to analyze if there were relations between trust and cooperation, logistic regression was performed. Based on exploratory factor analysis of principal components, it was possible to extract three factors for cooperation and trust: (1) work performance, (2) coordination/collaboration, and (3) competence. A multiple linear regression was also used to check the differences between internal and external auditors for the three factors identified. From the two groups involved in this study, it was possible to gain each group's perception of the professional relationship concerning cooperation and trust as determinant variables in auditing. It was found that there is still a long way to go and that each group has slightly different perceptions. This study contributes to the scientific and professional community regarding the perception of cooperation and trust between these professionals.
Deep Fully Convolutional Networks for Cadastral Boundary Detection from UAV Images

There is a growing demand for cheap and fast cadastral mapping methods to face the challenge of 70% global unregistered land rights. As traditional on-site field surveying is time-consuming and labor intensive, imagery-based cadastral mapping has in recent years been advocated by fit-for-purpose (FFP) land administration. However, owing to the semantic gap between the high-level cadastral boundary concept and low-level visual cues in the imagery, improving the accuracy of automatic boundary delineation remains a major challenge. In this research, we use imageries acquired by Unmanned Aerial Vehicles (UAV) to explore the potential of deep Fully Convolutional Networks (FCNs) for cadastral boundary detection in urban and semi-urban areas. We test the performance of FCNs against other state-of-the-art techniques, including Multi-Resolution Segmentation (MRS) and Globalized Probability of Boundary (gPb) in two case study sites in Rwanda. Experimental results show that FCNs outperformed MRS and gPb in both study areas and achieved an average accuracy of 0.79 in precision, 0.37 in recall and 0.50 in F-score. In conclusion, FCNs are able to effectively extract cadastral boundaries, especially when a large proportion of cadastral boundaries are visible. This automated method could minimize manual digitization and reduce field work, thus facilitating the current cadastral mapping and updating practices.
Collaborative procurement strategies for infrastructure projects: a multiple-case study

With the announcement to tender a project, several strategic decisions are made that have significant impact on the innovation and efficiency potential of a project. The purpose of this study is to investigate and compare how different types of integrative and collaborative procurement strategies may enhance the opportunities for improved efficiency and innovation in infrastructure projects. Hence, it contributes to the scientific debate on buyer-supplier relationships in relation to project performance. Furthermore, it guides public client organisations in steering explicitly for integration and innovation in their projects. Interview-based case studies of ten public infrastructure projects procured based on four different types of collaborative procurement strategies in Sweden and the Netherlands were conducted. The findings indicate that the duration of the collaboration is fundamental in setting the limits for innovation and that early involvement and long-term commitments in maintenance open up opportunities for more innovation. Naturally, the potential for increased efficiency is higher than for innovation and also occurs in collaborations with limited duration. The findings confirm the importance of a learning perspective on procurement strategies for public client organisations and show the importance of explicit considerations on incentives and project governance issues in the front-end phase of a project.