Miracle-dz/UniFAR-FTUs huggingface dataset:
Relational Perspectives of Perceived Service Quality in the Online and Offline Environments: A Meta-Analysis

Abstract Today, service quality is a major driver enhancing and consolidating the relationship between consumers and their service providers. The diversity of research in this context revealed a gap between empirical results which investigated the relational consequences of service quality, and showed missing studies that allowed generalizing and specifying the perspectives of the service quality in the relational domain. So, this research suggests a Meta-Analytic Structural Equation Modeling (MASEM) to validate a synthetic model integrating perceived quality, satisfaction and loyalty. It is based on 43 recent academic research derived from 22 countries. The results validated the meta-analytic structural model and showed that the service environment moderates causal links between perceived quality, satisfaction and loyalty.
The Impact of Working Capital Management on Profitability of Global Haulage Company, Ghana

The study examines the impact of working capital management on profitability of Global Haulage Company Limited in Ghana. The service sector, which Global Haulage Company Limited forms part accounts for about 51% of national output and this show how vital the service sector has become in terms of job creation and gross domestic product growth in the Ghanaian economy. This study therefore employed the autoregressive distributed lag (ARDL) technique to examine the relationship between working capital management and profitability of firms in Ghana using Global Haulage Company Ltd as a case study with a period range of 1995 to 2013. The regression results showed that debt ratio, firm size and current assets to total assets ratio are negatively related to firm profitability whilst current liabilities to total assets ratio is positively related to firm profitability. The study therefore recommends that, management should use less of debt in financing their activities to be able to increase profit since high debt ratio adversely impact on profitability. Also, aggressive working capital policies should be pursued if management’s goal is to increase profit. In addition, policy makers should check and work on the managerial inefficiencies which are making the firm experience diseconomies of scale.
Internet Skills and Why They Matter

Given that the Internet is now ubiquitous in high-income nations, do Internet skills still matter? The authors of this chapter synthesize a body of research that shows how Internet skills, defined across ten dimensions, remain critical, especially as the technology becomes ever more significant and embedded into everyday life. Having the requisite skills to use the Internet and related social media is essential to avoid being excluded from key facets of society. This chapter demonstrates the need to build the study of skills into digital inequality scholarship that seeks to address concerns over online experiences tending to follow and reinforce socioeconomic inequalities. Complementing research by Quan-Haase, Zhang, Wellman, and Wang (Chapter 5, this volume), this chapter challenges stereotypes of young people being tech-savvy, showing that youth are not universally knowledgeable about digital tools and media.
The Effect of Managerial Overconfidence On Accruals-Based and Real-Activities Earnings Management: Evidence from Egypt

This study aims at investigating the effect of managerial overconfidence on earnings management (both accruals and real activities). A sample of 125 companies is drawn from Egyptian-listed companies’ qualified population for a period from 2012 to 2017 producing 750 year-firm observations. The trade-off model developed by Zang (2012) after adjusting it in order to fit the Egyptian environment and incorporate managerial overconfidence as independent variable is used to investigate the effect of managerial overconfidence on earnings management. The findings of this study indicate that managerial overconfidence positively affects both accruals earnings management and real-activities earnings management. Moreover, Egyptian managers jointly use both types of earnings management.
Land `Ownership Arrangements, Food Security and Food Consumption Patterns in the Agro-Ecological Zones of Rural Ghana

II DEDICATION . III ACKNOWLEDGEMENT . IV TABLE OF CONTENTS . V LIST OF FIGURES . VIII LIST OF TABLES . IX LIST OF ABBREVIATIONS . X CHAPTER ONE .
Analysis of Selected Profitability Ratios in the Agricultural Sector

The paper deals with the analysis of selected profitability indicators of Czech agricultural businesses of legal entities and their subcomponents, based on DuPont analysis. The effect of asset turnover ratio, net profit margin ratio and equity multiplier on the value of return on equity (ROE) and return on assets (ROA) is studied in relation to the legal form and size group. The analysis of the effect of sub-indicators is performed by way of a correlation analysis. Furthermore, the assumption about the influence of sub-components indicators on synthetic profitability ratios is verified. The panel data set we used was obtained from the Amadeus database. The analytical section is based upon accounting statements of agricultural businesses of legal entities in the Czech Republic within the period of 2011 – 2015. The analysis is based on the calculated values of ROA and ROE, including partial values of the sub-components indicator, by using DuPont analysis. The differences between the groups of businesses are tested through correlation analysis and subsequently evaluated with respect to the specifics of each group. The object of examination was more than 3000 companies annually, on average. The evaluated companies were divided, in terms of legal form, into joint-stock companies, cooperatives and limited liability companies, and in terms of size structure into small, medium and large businesses.
More Support for More -Support

This book provides the most comprehensive account so far of novel and hitherto unexplained factors operative in the choice between synthetic ( prouder ) and analytic ( more proud ) comparatives. It argues that the underlying motivation in using the analytic variant is to mitigate processing demands – a compensatory strategy referred to as more -support. The analytic variant is claimed to be better suited to environments of increased processing complexity – presumably owing to its ability to facilitate early phrase structure recognition, the more transparent one-to-one relation between form and function and possibly because the degree marker more can serve as a structural signal foreshadowing cognitive complexity. A bird’s eye view of 24 determinants reveals that the processing effort which triggers the analytic comparative emanates from structures that are phonologically, morphologically, syntactically, lexically, semantically or pragmatically complex. By bridging the gap between corpus-based variation research and psycholinguistic and typological approaches, the book breaks new ground in uncovering the functional motivation behind the continued variability of synthetic-analytic contrasts.
Electrodeposition and innovative characterization of precious metal alloys for the Galvanic and Jewel industry

In recent years the idea that metals, oil and, more generally, natural resources are not endless has been firmed. Furthermore, people become aware that humanity must not only increase the production of customer-goods, but they also must produce them with respect for the environment, trying to limit either dangerous processing techniques and hazardous materials. The elimination of many metals from alloys has also reduced the possibility to modify or to produce a wide range of precious jewels and new materials. For such reasons it is essential to develop new techniques for manipulation and preparation of precious jewellery products. Nowadays this economic policy drives many companies and even the single craftsmen to a cultural innovation and technological growth. Many small and medium-sized companies ask the University for a technological support, otherwise impossible to achieve alone for high costs. The basic research of University has become an important point for the development of the goldsmith sector and for the increase in production and variety of new jewels. This important collaboration between universities and industries is called “the Third Mission for the University”. This collaboration is important from a cultural, as well as from a productive point of view. Nowadays, the symbiosis “Research centre - Goldsmith company”, allows the company to expand internationally its market, thus making the whole industrial sector competitive and innovative. This union is extremely important not only for the goldsmith sector but for the entire National economy.
Brand Power Relationships: A Co-Evolutionary Conceptual Framework

Abstract In the era of the Internet and networking, stakeholders increasingly acquire power by influencing brand value and meanings. However, this does not imply that marketing managers have lost their power over brand creation and management. Thus, the aim of this study is to explore brand power relationships taking the co-evolutionary perspective as conceptual lenses. In particular, this article seeks to address the competitive relationship between the corporation and its stakeholders in determining the corporate brand evolution over time, suggesting that corporate brand management is successful when co-evolving power relationships are established. The relational interplay between managers and stakeholders is framed into the Brand Power Relationship Model that suggests four potential evolutionary paths. It offers new brand typologies supported by examples from business practices, which mirror four different ways of managing and adapting brands over time; namely, through the None’s Brand, the Managers’ Brand, the Stakeholders’ Brand, and the Co-Evolutionary Brand. Focusing on the latter, this study depicts managers and stakeholders as having reciprocal influences and co-determining themselves, thus triggering interrelated relational effects that influence corporate brand evolution over time. The bilateral power of managers and stakeholders is framed into a further model, focused on corporate brand co-evolution. It is proposed that corporate brands can successfully co-create their value and meanings over time only if corporations co-evolve with their environment—in this study, multiple external stakeholders.
An investigation of environmental reporting in the oil and gas sector of Pakistan using Global Reporting Initiative’s guidelines

The article investigates reporting of environmental protection activities of Oil and Gas (O&G) companies from Pakistan. The content analysis technique was used to evaluate the extent of the coverage of environmental aspects of in annual reports, with the guidance of GRI guidelines. Twelve O&G companies’ in Pakistan were investigated for a period of five years. The results generally indicated that there were few companies performed considerably better than the others in reporting of GRI environmental indicators. Nonetheless, majority of the companies noted that there is a low coverage of GRI guidelines. This study offers implications for O&G stakeholders such as company managers, policymakers, and to the local governing bodies in Pakistan.
ANALISIS PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN DAN KEPERCAYAAN PASSANGER PT GARUDA INDONESIA (PERSERO)

This study aims to describe the effect of service quality toward satisfaction and confidence of passengers. This research is included in the explanatory research category. Sample in this research counted 99 people. The analytical technique uses path analysis. The main thing that can increase customer trust is the ability to interact. Quality of service can improve passenger satisfaction, which means that the better the quality of service provided by Garuda Indonesia Yogyakarta can increase passenger satisfaction. Quality of service can improve passenger's confidence, which means that the better quality of service provided by Garuda Indonesia Yogyakarta can improve passenger's confidence. Trust can increase passenger satisfaction, which means that increased confidence in passengers can improve passenger satisfaction. Trust can increase passenger satisfaction, which means that the higher the trust the passengers have, the higher the passenger's satisfaction level. Quality of service through empathy efforts that attention to customers more influential to create passenger confidence than on passenger satisfaction. Among the trust and satisfaction, satisfaction factors include suitability of expectations, interest in visiting again, willingness to recommend more precisely related to aspects of service at Garuda Indonesia Airlines Yogyakarta.
Creating a profitability optimization tool for a multi-product portfolio : Case Meat Processing Industry

Author: Rudolf Sandström Title: Creating a profitability optimization tool for a multi-product portfolio – Case Meat Processing Industry Faculty: LUT School of Business and Management Master’s Programme: Strategic Finance and Business Analytics (MSF) Year: 2019 Master’s thesis: 59 pages, 8 figures, 2 tables Examiners: Post-Doc. Researcher, D.Sc. (Econ. & BA) Jyrki Savolainen, Professor, D.Sc. (Econ. & BA) Mikael Collan
The effect of company characteristics and auditor characteristics to audit report lag

Purpose The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor. Design/methodology/approach Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial). Findings The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag. Originality/value This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.
Does the government credit guarantee promote micro, small, and medium enterprises? Evidence from Indonesia

Abstract To address the well-known credit rationing problem for the micro, small, and medium enterprises (MSMEs), this article studies the effects of government credit guarantees (GCGs) on the growth of MSMEs in Indonesia. This article utilizes the latest MSMEs survey data over the period 2010–2013 reported by the Indonesian Central Bureau of Statistics and applies the panel fixed effect regression model at both the industry aggregate and enterprise levels. The regression results reveal that GCGs are positively associated with the growth of MSMEs at the industry aggregate level, and such influence becomes stronger in the year following the loan receiving year. Among the different types of enterprises, GCGs are found to be positively and significantly associated with the value addition of the small and medium enterprises in comparison to the micro enterprises that have shown no relationship between GCGs and enterprise value added. Also, GCGs tend to provide significant benefits to the industries that have a higher dependency on external finance, and to the small enterprises, in particular. This article suggests that the GCGs can be considered as an alternative to collateral to unlock the desired level of finance to the small and medium enterprises. Also, it can be a powerful policy instrument to address the credit rationing and underinvestment problem recognized by Stiglitz and Weiss and Myers and Majluf in emerging economies.
The Short and Long-Run Performance of Sharia-Compliant Initial Public Offerings (IPOs) in the Emerging Market: Evidence from the Saudi Arabia Share Market

This study examines the short- and long-run share performance of 40 Sharia-compliant IPO companies listed on the Saudi Arabia Stock Exchange (Tadawul) from 1 st January 2000 to 31 st August 2017. This study employs both market-adjusted initial returns and buy-and-hold abnormal return to measure the share performance of IPOs. First, the analysis shows that Sharia-compliant IPOs are underpricing with abnormal initial returns of 79.23%. Second, the results suggest that investors could earn positive and significant market-adjusted BHAR of 14.67% if they held IPO shares over the eighteen-month period following the listing date when EWI is used as a market benchmark. This study also finds that IPO companies outperformed the VWI although the results are insignificant. The findings on the long-run overperformance contribute to the IPO literature on long-run performance of Sharia-compliant IPOs. The present study would benefit foreign investors and market regulators who are trying to understand the market behaviour in an emerging market.
Chinese outward foreign direct investment in Africa. Its determinants and the impact of the One Belt, One Road initiative.

In the past two decades, African countries have become the destination of increasing investments of Chinese multinational enterprises. This phenomenon is supposed to be strengthened under China’s One Belt, One Road, a strategy announced in 2013 with the aim of stimulating commercial relations among Asia, Europe, and Africa. Research, however, has not kept up with these developments. This study attempts to fill such gap by empirically studying the factors that determine Chinese investment in African countries, and by investigating the impact of the One Belt, One Road on the amount of such investments. The hypotheses are tested by analysing 51 African countries through the use of panel data regression. The results obtained indicate that Chinese investors are attracted by host countries’ natural resource endowment and market size, and are dissuaded by the presence of a high rate of inflation, while no evidence was found for political risk. Regarding the One Belt, One Road initiative, no effect was observed for Africa as a whole, but a regional analysis reveals its positive impact on investment inflows in the Northern and Eastern regions, which might be justified by the advantageous geographic position of these regions.
The Effect of Reference Price on Customers’ Decisions in Online Shopping

In this research, we examined the effect that different reference prices have on online customers in their shopping process. We hypothesized that the actual price paid will be higher for participants who saw a higher reference price. We designed two different surveys targeting potential customers - the only difference between the two versions was the price for reference shown to the participants at the beginning of the survey. Designed to mimic the actual online shopping scenario, the surveys collected 136 responses in total, and the results suggest there is a difference of $22.93 in the mean values of the price customers are willing to pay. The Hedges' g value for the mean difference is 0.42, which indicated that there is a practical significance. This result indicates that customers’ willingness to pay will rise as the reference prices increase.
Probabilistic Analysis of the Reliability Performance for Power Transformers in Egypt

From reliability, maintainability, and availability (RAM) points of view, the performance of power transformers has a significant impacts on the performance of the entire power network. Their performance has also a significant impacts on the power interruptions at various voltage levels and the consequent customer interruption costs. This paper will discuss the estimated remaining lifetime of power transformers in the voltages subpopulations: 500kV, 220 kV, 132 kV, 66kV and 33 kV of the Egyptian grid as time between failures (TBFs) will be determined and then determine the best fit probability distribution using MATLAB program for repair time, customer interruption costs (CIC) and TBFs, this is performed in order to estimate remaining lifetime of the transformers, from which the best fit probability distribution will be used in this case study which is Weibull distribution. Finally availability of the transformers per different voltage populations is calculated and determined. Different subassemblies (failures) are also undergo the same process of determining TBFs and estimating remaining lifetime. The results will be helpful in the manufacturing process of the transformers and enhancing the maintenance schedule.
Decoding Auditory Attention from Multivariate Neural Data using Cepstral Analysis

Very little is known about the remarkable ability of humans to separate a single sound source from a dense mixture of sound sources in a crowded background, known as the cocktail-party scenario. Better understanding could lead to a breakthrough for the next-generation of hearing aids to have the ability to be cognitively controlled. A key finding in the field is that human cortical activity has been shown to follow the speech envelope. However, in these experimental results, the correlation coefficients between the EEG and speech envelope are very low, on the order of r = 0.1-0.2. Also, classification rates are not yet 100%. The aim of this project is to investigate whether cepstral analysis can be used as a more robust mapping between speech and EEG. Our preliminary results show correlations on the order of r > 0.5. This thesis will give a insight into the method we are developing, our current results, and the expected future results and applications in hearing aids. (Less)
Gap Analysis Of Service Quality Delivery In The Murtala Muhammed International Airport (Mmia), Lagos, Nigeria

This study examined gap analysis of passengers’ satisfaction and service quality in Murtala Muhammed International Airport, Lagos, Nigeria. Thirty-nine SKYTRAX indicators were benchmark for services rendered by airport and blended into SERVQUAL attributes to analyze passengers’ satisfaction and service quality. The study revealed the five most satisfied airport services as rated by passengers were Efficiency of available public transport options, Getting to and fro airport with ease, Availability of luggage trolleys, Baggage delivery times, and Priority baggage delivery efficiency. Also, the five most dissatisfied airport services as rated by passengers were Courtesy and attitude of security staff, Television and entertainment facilities, Seating facilities throughout the terminal, Language skills for airport staff, and Business center facility. It was revealed that passengers were satisfied with the overall level of airport service quality. It was concluded that there is a very strong relationship between passengers’ satisfaction and the service quality. Hence, it is crucial for airport management to deliver quality service so that passengers will be satisfied. The airport management should come up with policies that will improve the attitude and courtesy of airport personnel when relating with air passengers, also airport facilities that will improve comfort of passengers should be adequately provided.