Miracle-dz/UniFAR-FTUs huggingface dataset:
H-ABAC: A Hierarchical System Based Access Control Model for Self-administering Management in Information System

Currently, resource sharing and system security are critical issues. This paper proposes a hierarchical system based access control model termed H-ABAC. It improves the attribute based access control(ABAC) model in reducing the management stress and addressing the problem of insufficient policy repository space. The following describes the H-ABAC model in terms of its self-administering mode, attribute definitions, policy formulation and authorization architecture, which demonstrate the advantages of H-ABAC. This supervisor mode not only reduces system administrator stress but also prevents all problems of a session in role-based access control (RBAC). Different definitions of the attributes in H-ABAC can be employed for different fields with different access control granularities, which enhances the flexibility of the model compared with traditional access control models. A scenario that illustrates how this new model is applied to the real world is provided.
Temporary Use & Collective Action: How Urban Planning Practices Contribute to Adaptive Capacity Building for Economic Resilience

Amongst the proliferation of practiceand theory-based concepts that are changing urban planning, the renaissance of resilience is proving its potential for impressive implications instead of remaining a brief trend. This paper considers the affordances of an evolutionary and adaptive resilience framing for planning policy and practice in relation to economic development. Specifically, the research presented here explores the explanatory and analytical values of resilience through transformative collective action that incites experimentation, social learning and adaptive capacity building through entrepreneurial temporary uses. In the spotlight is Bremen’s temporary use policy of ZwischenZeitZentrale, through which temporary use is managed in the wake of economic and structural change. This softer form of policy demonstrates how planning mechanisms can complement strategies to address hurdles following gradual forms of crises. Through the case study of Plantage 9, an illustration of collective action is anchored by entrepreneurial temporary use that enable temporary users, temporary use managers and public administrations to build adaptive capacity for economic resilience.
Rainy Day Liquidity

Insurance firms are a key player in the corporate bond market. In this study, we consider the role of life insurers as "rainy day" liquidity providers who improve liquidity in stressful conditions due to the nature of long-term buy-and-hold investments. To this end, we present evidence that insurers' corporate bond purchases improve bond liquidity during the financial crisis and among downgraded bonds facing selling pressure. Downgraded bonds with greater purchase from life insurers are better priced.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

This research aims to explain about an influence of corporate governance to tax management. Tax management was measured by effective tax rate, whereas corporate governance was shown by variable, such as size of commissioner, percentage of independent commissioner, institutional ownership, managerial ownership, and audit committee. A sample of this study consists of companies which are listed in wholesale trade sector, retail trade sector, tourism, restaurant, and hotel sector during the year 2014 to 2016. Determination of the sample chosen from purposive sampling method and accomplished a sample of 33 companies based on certain criteria. The data are collected from Indonesia Stock Exchange and used Eviews 8 to analyse multiple regression. The result showed that size of commissioner, percentage of independent commissioner, managerial ownership has influence on tax management. Based on this research, institutional ownership and audit committee has no influence on tax management.Keywords: corporate governance, tax management, effective tax rate
Smart Devices, Smart Decisions? Implications of Parents’ Sharenting for Children’s Online Privacy: An Investigation of Mothers

Parenthood ushers in many situations with which individuals have little experience. Given today’s technology-integrated environment, parents can instantly gain support from a large audience using social media. This support often includes “sharenting,” or regularly using social media to share information about one’s child. Using consumer vulnerability and communications privacy management theory as theoretical foundations, the authors focus on mothers’ vulnerability and how it may translate into increased children’s consumer vulnerability. The in-depth interviews in Study 1 offer insights into mothers’ expressions of vulnerability and how these expressions can be linked to their motivations for sharing children’s personally identifiable information (PII) on social media. In Study 2, the authors observed mothers of young children participating in a Twitter chat hosted by a major children’s brand, examining expressions of mothers’ vulnerability, the extent to which they posted child PII, and the extent to which mothers both expressed vulnerability and posted child PII. The authors discuss public policy and managerial implications for this understudied dimension of children’s online privacy and our increasingly technology-integrated society.
Service Quality and Location towards Customer Value and the Effect on Customer Satisfaction

This research aims to analyse the influence of service quality and location towards customer value and the effect to customer satisfaction. The problem on this research is to find out how to increase the customer value in order to raise up customer satisfaction in line with the expectations. The population on this research is the out-patients care in regional hospital of Doctor Soeselo, Tegal district. In this case the selection for the sample itself is determined based on characteristics, namely first, the respondents are patients or close relatives. Second, the respondents are the people that already used the health service in this hospital more than once, both personally or family such as husband, wife and children. Data analysis on this research used multiple linear regression analysis and to test mediation used Sobel Test. The result revealed that service quality has positive effect and significant toward customer value. That means the better service quality will increase the customer value. Location was found not influence toward customer value. Service quality has a positive and significant effect on customer satisfaction. Means, the better of service quality will increase customer satisfaction. Location was found not influence toward customer satisfaction. Customer value has a positive and significant toward customer satisfaction. So the better customer value will make customer satisfaction increase. The result of mediation test using Sobel test shows that customer value mediates the effect of service quality on customer satisfaction. Keywords—service quality; location; customer value; customer satisfaction
Experience economy in ethnic cuisine: a case of Chengdu cuisine

Purpose The concept of experience economy states that customers seek experiences whether from products and services. Tourism is at the forefront of the experience economy because tourists are looking for staged experience encompassing the four realms (entertainment, educational, esthetic and escapism). The purpose of this paper is to empirically explore the effects of the experience economy on tourists’ word-of-mouth (WOM) in Chengdu cuisine through satisfaction and memory. Design/methodology/approach In total, 397 valid data were collected from the tourists who have experienced the ethnic cuisine in Chengdu. A partial least-square structural equation modeling technique was used to examine the research model. Findings The empirical results indicated that esthetic is the antecedent of the other three realms of experience economy; esthetic, educational and entertainment experiences influence satisfaction; four realms of experience economy influence memory; and satisfaction and memory ultimately influence WOM. Practical implications The findings of this study provide practical implications for operators of ethnic restaurants in designing their restaurants and menus, travel agencies in planning the tour itinerary and governments in using ethnic cuisine for destination marketing. Originality/value This study is a pioneer in studying the experience economy in the ethnic cuisine. It has identified the relationships between four dimensions of experience economy of ethnic cuisine, tourist satisfaction, memory and WOM toward ethnic cuisine in a tourist destination. It has also integrated the senses of Chinese cuisine (“sight,” “smell” and “taste”) into the measures of esthetic experience for studying experience economy in ethnic cuisine.
Insights into informal practices of sport leadership in the middle east: the impact of positive and negative wasta

ABSTRACT This study aims to explore and understand the impact of one of the informal culture forces on leadership corruption in sport settings. Semi-structured interviews were conducted with 18 individuals. Board members, presidents, and secretaries general were asked via phone interviews to describe the term wasta, using evidence from non-profit sectors in the Arab Middle East. The results show that when wasta is considered from a positive perspective, it is perceived as a means to solve problems or avoid bureaucracy, whereas it is perceived as corrupt behavior when it is considered from a negative perspective. Practical implications of the findings are discussed, together with limitations and ideas for future research.
Identifying Drivers of Genetically Modified Seafood Demand: Evidence from a Choice Experiment

The aquaculture industry has expanded to fill the gap between plateauing wild seafood supply and growing consumer seafood demand. The use of genetic modification (GM) technology has been proposed to address sustainability concerns associated with current aquaculture practices, but GM seafood has proved controversial among both industry stakeholders and producers, especially with forthcoming GM disclosure requirements for food products in the United States. We conduct a choice experiment eliciting willingness-to-pay for salmon fillets with varying characteristics, including GM technology and GM feed. We then develop a predictive model of consumer choice using LASSO (least absolute shrinkage and selection operator)-regularization applied to a mixed logit, incorporating risk perception, ambiguity preference, and other behavioral measures as potential predictors. Our findings show that health and environmental risk perceptions, confidence and concern about potential health and environmental risks, subjective knowledge, and ambiguity aversion in the domain of GM foods are all significant predictors of salmon fillet choice. These results have important implications for marketing of foods utilizing novel food technologies. In particular, people familiar with GM technology are more likely to be open to consuming GM seafood or GM-fed seafood, and effective information interventions for consumers will include details about health and environmental risks associated with GM seafood.
Moral Order in the Post-Socialist Chinese City:

The seminal works by Park and the Chicago school of sociology are of great value for studying a rapidly urbanising China characterised by the decline of the formerly socialist structure and the increasing commodification of services and housing. Their assertion that the industrial organisation of cities has substituted primary and neighbourhood relations with secondary relations characterised by anonymity and utilitarianism also resonates with the rising middle-class population in China. However, our chapter contends that certain population groups have not followed the trajectory of change described by Park but instead continue to rely on primary and local social relations due to interventions of the Chinese state. Our argument is supported by a discussion on the varying social relations in Chinese urban neighbourhoods and specifically on the social life of rural migrants in the urban Chinese society.
Znaczenie otwartych funduszy emerytalnych dla polskiego rynku finansowego

Open Pension Funds (OFE) operating for the last two decades are part of both social security and financial market. During that time they were subject to many amendments, of which the reform of 2014 was the most crucial. They had substantive and positive influence on the development of the whole financial market and in particular contributed to the strengthening of the Warsaw Stock Exchange position and joint-stock companies listed there. Since the reform introduced in 2014 OFE are not allowed to invest in debt instruments issued or guaranteed by the government and that is the main reason for the engagement in the shares of the domestic companies at the level of 75-80% of assets under management. Unfortunately the OFEs did not contributed so significantly to the development of the markets for the other classes of financial instruments.
Adaptation Across Multiple Landscapes: Relatedness, Complexity, and the Long Run Effects of Coordination in Diversified Firms

We introduce and examine the concept of inter-temporal coordination costs, i.e., the reduction in a firm’s ability to adapt within businesses as a result of its attempts to capture synergies across businesses. Using a modified NK model of search across two landscapes, we show that these costs have an inverted-U relationship with the relatedness between landscapes, and this relationship is moderated by complexity. We further extend the model to examine entry into new markets, and use it to define conditions under which diversifying entrants may be at an advantage relative to either de novo start-ups or entrepreneurial spin-outs. Our study complements and extends recent work on inter-temporal economies of scope, while offering new insights for the literature on diversification, new market entry, and firm adaptation.
On the nexus between innovation, productivity and migration of US university graduates

ABSTRACT This paper studies the link between the migration of US university graduates, innovation and productivity. Using migration flows extracted from the SESTAT database and following a simultaneous equation approach, it finds that there is a positive and statistically significant relationship between the migration flows of skilled economic agents and innovation (and productivity). Higher taxation and housing prices act as a decelerating force to migration. The role of science, technology, engineering and mathematics (STEM) graduates, potential investors and entrepreneurial education appear to play a salient role in regional innovation. The results are robust to various implementations, including the use of the instrumental variables approach.
The effects of trust and distrust on ICT-enabled information sharing in supply chains

Purpose Drawing on transaction cost economics (TCE) and social exchange theory (SET), the purpose of this paper is to explain why and how external environment, governance structures and interpersonal relationships influence information and communication technology (ICT)-enabled information sharing in supply chains (SCs) of small- and medium-sized enterprises (SMEs) from developing economies. Design/methodology/approach The authors adopt a theory-building approach using a multiple case study design, including four SMEs operating in SCs from two developing economies (i.e. Republic of North Macedonia and People’s Republic of China), in which the authors conduct both within-case and cross-case analyses. Findings Social bonds (known as vrski in Macedonian and guanxi in Chinese) were found to govern buyer–supplier exchanges by supporting the establishment of personal trust and the reduction of distrust. These social bonds compensate for the institutional deficiencies in developing economies and thus encourage ICT-enabled information sharing by SMEs in their SCs. Research limitations/implications By applying the theoretical perspectives of TCE and SET to the cross-case analysis, the authors develop nine propositions to explain ICT-enabled information sharing and its interdependencies with external environment, governance structures and interpersonal relationships in developing economies. Further research is recommended to refine and test the generalizability of the theoretical model. Practical implications Firms have to develop and nurture social bonds with their suppliers from developing economies to reduce risks related to the environmental uncertainty and institutional voids. This can increase trust and decrease distrust associated with ICT-enabled information sharing. Originality/value The study examines why and how external environment (environmental uncertainty and institutional environment), social bonds (vrski and guanxi) and interpersonal mechanisms (trust and distrust) influence ICT-enabled information sharing of SMEs operating in developing economies.
Finding presence of the God in investor’s heart: examining the link between religiosity and socially responsible investment

Socially Responsible Investment or ethical investment has grown significantly in various countries. This rising trend creates a big question mark in the head of investors and finance scholars as the concept of ethics and investment has not been widely discussed in the finance literature. The discussion mostly focuses on the demographic characteristics of socially responsible investors and there is only a handful of literature which discusses the within-person factors that influence an investor to invest in SRI. Based on those notions, this paper examines the relationship between investors’ religiosity with their decision-making process in SRI. Religiosity is chosen as the possible antecedent because religiosity has discussed widely in the business ethics literature as one major antecedent in an ethics-related construct. It is found that Religiosity does influence investors decision-making process indirectly through their decision frame.
Agglomeration Economies in Small Cities and Business: The Impact of the Great Recession in Aragón (Spain)

In this paper, we analyze the effects of productive specialization and productive diversity on employment growth at the local level during the Great Recession in Aragon, a NUTS II region in Spain. This region is characterized by (i) a high population density in the capital city (around half of the total population), giving rise to a very uneven population distribution and therefore a lot of small cities and municipalities, and (ii) a large proportion of small businesses (95% of the firms in this region have fewer than ten employees). We use annual data from 2000 to 2015 and panel data models, and grouped local business activities into three main categories: industry, construction and services. Our results show that, during this period, local specialization in any of these activities hurt local employment growth, whereas diversity had a non-significant effect on employment growth. Only in the case of services did we obtain a positive effect of diversity on local employment growth, which was restricted to the most populated cities (i.e., cities with more than 3000 inhabitants). Therefore, only diversity in services activities located in large cities contributed to employment growth during the Great Recession.
Holiday provision : a mixed methods investigation of holiday clubs in terms of location, implementation, delivery and impact

The aim of the current thesis was to undertake a mixed methods investigation of holiday clubs looking at location, implementation, delivery and impact. Study 1 presents a quantitative investigation into the location of holiday clubs and the types of organisations delivering holiday provision. The findings show a multitude of organisations are responsible for implementing and delivering holiday provision and highlights a grassroots approach has established to respond to the challenges of the school holidays and deliver holiday provision to families. Holiday clubs are typically located in the most economically deprived communities however, there are gaps in this provision. Studies 2 and 3 provide a qualitative investigation to establish the overarching views on holiday provision from the perspectives of policymakers, key stakeholders, staff and holiday club users. Study 2 explores the views of policymakers and key stakeholders responsible for implementing and delivering programmes of holiday provision. The findings from Study 2 demonstrate that organisations have adopted a commission-led approach to deliver holiday provision and collaborate with a range of partners. Though barriers of implementing this provision were also highlighted. Study 3 explores the views of staff, parents and children on school holidays and holiday clubs. Findings from this study demonstrate that holiday clubs offer local support and provide a range of positive outcomes for staff, parents and children as well as the wider community. Study 4 presents a quantitative investigation to examine whether community organisations delivering holiday clubs are able to support the nutritional needs of children during the school holidays. The findings from this study are mixed and demonstrate that holiday clubs can establish environments that promote healthy dietary behaviour, albeit rather limited, and reduce the consumption of high energy drinks. The findings of this thesis highlight key areas of consideration for future research into holiday club provision, and for stakeholders involved in the implementation and delivery of holiday clubs.
Ict And Economic Growth: Links And Possibilities Of Engaging

The paper deals with analysis and evaluation of impact of information and communication technologies (ICT) on economic growth at the different hierarchical levels. Based on global tendencies of ICT development and their use as a factor of competitive advantages, it is proved that sustainable socioeconomic growth has acquired features of permanent digital development. For developing countries steep ICT development can enforce new impulse of economic progress, which in turn, is proved by correlation analysis and modeling of ICT factors influence on the main financial results. Considering current ICT development trends in business (based on case study of Ukraine ICT use statistics as one of the developing countries) and their relations with financial results, the main policy making actions aiming at further economic development can be defined. They should be aimed mainly at Internet access outspread and web-technologies effective use, particularly in the field of e-commerce.
ADOPSI XBRL TERHADAP PERILAKU PERDAGANGAN INVESTOR DI BURSA EFEK INDONESIA

This study aims to investigate the impact of XBRL adoption to trade behavior of investors in the Indonesia Stock Exchange which is reflected by frequency of stock trade. The sample of this study is 34 banks taken randomly from 81 banks listed in the Indonesia Stock Exchange in 2014 and 2016. The data analysis methods used in this study are one way ANOVA for difference test and multiple regression analysis to test the impact of ROA, size and dividend ratio to XBRL adoption. This study found that the frequency of stock trade and ROA as control variable doesn’t change when XBRL is applied. This result is caused by financial data taken when post-XBRL is financial data in 2016, whereas implementation of XBRL has started since 2015. But, size and dividend change in the period of post-XBRL.