Miracle-dz/UniFAR-FTUs huggingface dataset:
Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory

Purpose Fraud has become one of the most challenging issues facing the financial sector of most countries globally. These fraudulent transactions have led to loss of huge sums of money to financial institutions, as well as to their depositors. The current crises in the financial sector of Ghana, especially among the Deposit Taking Institutions, has largely been attributed to connected lending and lending to affiliated party institutions which are fraudulent corporate governance issues. This study, therefore, aims to assess the determinants of fraud among management staffs in the banking sector of Ghana. Design/methodology/approach This study is anchored on the fraud diamond theory (FDT). Primary data was collected from 120 management staffs of the remaining 23 universal banks in Ghana. Estimation was done using structural equation modelling with maximum likelihood estimation technique. Findings Fraudulent activities in the banking sector of Ghana are driven by opportunities, pressure, rationalization and capacity to commit fraud, with capacity being the dominant factor. Practical implications The regulator should strictly enforce the structure of shareholding as directed in the corporative governance directive to prevent ownership of a bank in the name of one person or a family, which gives high capacity to the Chief Executive Officers to misuse funds. The offenders should also be punished. Finally, the regulator should improve their supervision. Originality/value This study places the FDT into the context of the current banking crises of Ghana. The study therefore goes a long way to guide the regulator and government to formulate and implement policies on shareholding structure of banks.
The contagion effect of environmental violations: The case of Dieselgate in Germany

We examine how environmental violations affect the stock returns of the violating firm and how these financial implications then spread to industry peers. Volkswagen's diesel emissions scandal (Dieselgate) and the German automotive industry serve as a seminal case for the examination. Research often limits examinations of corporate environmental scandals to the primary event announcement. Yet the Dieselgate scandal exhibits a processual character that requires the examination of multiple events over time. We identify 10 Dieselgate events and employ event study methodology to detect abnormal stock reactions. Based on agency and signaling theory, the results indicate that Dieselgate has harmed the stock returns of Volkswagen and its industry peers substantially. Surprisingly, Volkswagen suffered financial damage only upon the initial event of Dieselgate. Subsequent events had significant effects only on industry peers. These findings contribute comprehensively to the research of environmental misconduct and provide valuable implications for practitioners.
The complete mitochondrial genome of Ancherythroculter nigrocauda (Cypriniformes, Cyprinidae) and its phylogenetic position

Abstract The complete mitochondrial genome of Ancherythroculter nigrocauda was determined in this study. It contained 1 replication origin, 1 control region (D-Loop), 2 rRNA genes, 13 PCGs, and 22 tRNA genes with the base composition 31.40% A, 25.00% T, 27.60% C, and 16.00% G. Here, we compared this newly determined mitogenome with another one from the same species reported before. The variable sites and the genetic distances between the two mitogenomes were 608 bp and 0.038, respectively. The results from the phylogenetic analysis showed that the genus Ancherythroculter is not a monophyletic group and Ancherythroculter nigrocauda demonstrates a close relationship with Chanodichthys dabryi.
The Hidden Chain of Branded Telecommunication Services Delivery: Value, Trust, Brand, Price Tolerance and Word of Mouth Communication Chain

Abstract Due to high customer switching behavior from one mobile service provider to another and high competition within the market, scholars, and marketers are trying to find and formulate the most appropriate consumer-driven business strategy to stay competitive. Grounded in means-end, value, and brand equity theories, this study proposes an integrative model in the telecom context to establish value → trust→ brand → price tolerance→ word of mouth communication (WOMC) chain. As a primary approach, the survey method is used through which 437 online responses were collected. Applying Structural Equation Modeling (SEM), the findings of this study show that the empirical outcomes tally with the proposed relationships (the chain) and the importance-performance map analysis indicates that both perceived value and brand trust have the highest influence on price tolerance. Brand image and perceived value also demonstrate to be of highest importance in building positive WOMC in the context of the telecoms industry. In addition, this study found that brand equity components have strong mediating effects, while the moderating roles of gender and age across groups varies. Overall, this study contributes to the service marketing, branding, and consumer behavior literature, particularly in the context of telecommunications.
Fisher information and Shannon entropy calculations for two-electron systems

Fisher information is calculated for the ground state of He-isoelectronic series, in position ([Formula: see text]) space. The results are given and discussed as a function of the nuclear charge (Z) and the screening parameter (λ) in the case study of Yukawa potential. Simple and explicit one-, two-, and three-correlated terms of Hylleraas wave function are used to focus on extracting the most characteristic physical features of the results. The numerical values of Fisher information are given in 1- and 2-electron charge densities, and their ratio of 2- to 1-electron densities results are defined and analyzed. To enable a comparison with others, the Fisher–Shannon information products, which measure the electron–electron correlation strength, are calculated in 1-electron density. The calculations of Fisher information, the ratio, and the Shannon-information products for two-electron systems in the presence of Yukawa potential are carried out for the first time in this study.
Recent occurrence of Olindias muelleri Haeckel, 1879 (Cnidaria, Hydrozoa, Limnomedusae, Olindiidae) in the Aegean Sea

A new occurrence of the hydrozoan Olindias muelleri and the first case of an associated envenomation were recorded from the eastern Aegean Sea. A total of eight adult medusae of O. muelleri were collected near the surface on 22 and 23 June 2018 in Boyalık Bay, Turkey following a sting report by a bather. Medusae were identified as O. muelleri using morphological keys and confirmed through COI-based DNA barcoding. The presence of O. muelleri may have not been noticed in the past in the region or it could stem from a recent range expansion from other parts of the Mediterranean Sea. Monitoring is needed to better understand the spread of O. muelleri and the threat it presents for human health and coastal tourism in Çeşme.
Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance

Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable. Our results support the idea that sharia governance (sharia supervisory board, independent commissioner, board of director's meeting and audit committee) has significant influence on the sustainability reporting. Further analysis indicates the mediating role of financial performance in the relationship between sharia governance and sustainability reporting. Our results suggest that it is essential for regulatory agencies to enhance the supervision role of independent commissioners.
Combining recorded failures and expert opinion in the development of ANN pipe failure prediction models

ABSTRACT Buried pipes comprise a significant portion of assets of a water utility. With time, these pipes inevitably fail. Failure prediction enables infrastructure managers to estimate long-term failure trends for budgetary planning purposes and identify critical pipes for preventive intervention planning. For short-term prioritization, machine learning based algorithms appear to have superior predictive performance compared to traditional survival analysis based models. These models are typically stratified by material resulting in the exclusion of newer pipe materials such as polyethylene and corrosion-protected ductile iron, despite their prevalence in modern networks. In this paper, an application of an existing methodology is presented to estimate time to next failure using artificial neural networks (ANNs). The novelties of the approach are 1) including material as an input parameter instead of training several material-specialized models and, 2) addressing right-censored data by combining soft and hard deterioration data. The model is intended for use in short-term prioritization.
A Switch or a Process? Disentangling the Effects of Union Membership on Political Attitudes in Switzerland and the UK

The paper examines the effects of union membership on individual political attitudes using panel data for Swiss and British workers. Considering union membership as an on/off switch (member vs. non&#8208;member), as it is often done, it is only possible to distinguish between a selection effect (unions attract like&#8208;minded individuals) and a molding effect (the experience of membership has a transformational impact on the individual). Exploiting the longitudinal structure of the data reveals that union membership is best characterized not as a switch, but as a dynamic process involving anticipation effects (which start well before becoming affiliated) and maturation effects (which become noticeable only after a certain duration of membership and may not dissipate after leaving the union). Empirically, the selection effect appears the most important in the two countries we focus on, while the molding effect is less pronounced. Anticipation and maturation effects are also non&#8208;negligible and hitherto unexplored.
Effect of forest stand type on host plant quality and direct and indirect effects on pine sawfly performance

Observed lower levels of herbivory in mixed compared with monoculture stands have been hypothesized to depend on top‐down forces, through higher predation pressure by natural enemies or through bottom‐up mechanisms through plant quality effects on herbivore performance. In this study, we compared the performance measured as host plant induced mortality, cocoon weight, and predation mortality of the European pine sawfly Neodiprion sertifer (Geoffroy) (Hymenoptera, Diprionidae) in mixed and monoculture forest stands. We did not observe a difference in host plant induced mortality, cocoon weight, or predation mortality between mixed and monoculture forest stands. We did find an effect of local conditions around each experimental tree on pine sawfly performance. For example, the nitrogen content of pine needles is negatively affected by the proportion of pine around the experimental tree, which in turn increases the survival of sawfly larvae. The results suggest that local conditions around individual trees are more important for the performance of the European pine sawfly than stand type, i.e. mixed or monoculture plant stands. We conclude that the ongoing trend for diversification within commercial forestry calls for more research where the effects of both bottom‐up and top‐down effects are studied at several spatial scales.
Actinide behavior in a freshwater pond

Long-term investigations of solution chemistry in an alkaline freshwater pond have revealed that actinide oxidation state behavior, particularly that of plutonium, is complex. The Pu(V,VI) fraction was predominant in solution, but it varied over the entire range reported from other natural aquatic environments, in this case, as a result of intrinsic biological and chemical cycles (redox and pH-dependent phenomena). A strong positive correlation between plutonium (Pu), but not uranium (U), and hydroxyl ion over the observation period, especially when both were known to be in higher oxidation states, was particularly notable. Coupled with other examples of divergent U and Pu behavior, this result suggests that Pu(V), or perhaps a mixture of Pu(V,VI), was the prevalent oxidation state in solution. Observations of trivalent actinide sorption behavior during an algal bloom, coupled with the association with a high-molecular weight (nominally 6000 to 10,000 mol wt) organic fraction in solution, indicate that solution-detritus cycling of organic carbon, in turn, may be the primary mechanism in amercium-curium (Am-Cm) cycling. Sorption by sedimentary materials appears to predominate over other factors controlling effective actinide solubility and may explain, at least partially, the absence of an expected strong positive correlation between carbonate and dissolved U. 49 references,more » 6 figures, 12 tables. « less
Entrepreneurial Passion and Self-Efficacy as Factors Explaining Innovative Behavior: A Mediation Model

Purpose: Dynamic and successful entrepreneurs and an enabling business environment are necessary if a company has to grow sustainably. However, research on the most important factors for entrepreneurs to be successful is still scarce. This paper analyzes the mediating effect of entrepreneurial passion - a key trait in successful entrepreneurs - on the relationship between entrepreneurial self-efficacy and innovative behavior. Design/Methodology/Approach: Partial least squares structural equation modeling (PLS-SEM) was used in a sample of 358 participants in the same number of companies. Findings: Results show that there is a significant complementary mediation effect of entrepreneurial passion on the relationship between entrepreneurial self-efficacy and innovative behavior. Practical Implications: This finding is important in order to further advance the understanding of the direct and indirect causes of entrepreneurial behavior. Originality/Value: Finally, this is especially important for understanding innovative behavior in an emerging economy with particular cultural, macro-economic and social characteristics.
Digital Literacy among Young Learners: How Do EFL Teachers and Learners View Its Benefits and Barriers?.

The present study aims to explore perceptions of young learners and EFL teachers towards benefits and barriers of digital literacy. Eight young learners and five EFL teachers took part in this qualitative study. In-depth semi-structured interviews were employed to collect qualitative data. The results depict that there are benefits and barriers of digital literacy for young learners in learning English. The benefits of digital literacy include improving young learners’ writing, reading, listening, and speaking skills, getting used to authentic materials, increasing frequency of digital technology use, enhancing online collaboration between teacher-learners and learners-learners. However, this study reports that digital literacy also has some negative impact for young learners. Problems with weak signals which affect difficult internet access still remain a problem. Contents of online digital materials are not easy for young learners to interpret and convert into simple, self-regulated information. Moreover, digital literacy tools are considered to be expensive. These barriers might be influenced by other problems such as complexity of digital literacy tools, different comprehension levels among young learners, young learners and EFL teachers’ lack of digital literacy experiences. In conclusion, the results give valuable insights in how to go about integration of digital literacy tools for young learners.
Effect of Quality Uncertainty, Regulatory Focus, and Promotional Strategies on Perceived Savings for Sustainable Marketing

Quality uncertainty is one of the major challenges for new products entering a market. Companies launching new products may consider price-related promotions to stimulate consumer purchases. Prior studies have investigated the impacts of quality uncertainty and price-related promotions on consumer behavior. However, studies that consider quality uncertainty and price-related promotions on consumers’ perceived savings based on regulatory focus are rare. Therefore, this study aims at investigating the impacts of price-related promotions (price discount and value-added promotion), quality uncertainty (high vs. low), and regulatory focus (promotion vs. prevention) on perceived savings. Survey studies were conducted, and results were analyzed. The results indicate that when quality uncertainty level is high, perceived savings for price discount and value-added promotions are higher for promotion-focused consumers compared with prevention-focused consumers. By contrast, when quality uncertainty level is low, perceived savings for price discount and value-added promotions are higher for prevention-focused consumers compared with promotion-focused consumers. The results of this study are expected to assist companies in introducing new products to develop sustainable price-related promotions.
An emended description of Neofusicoccum brasiliense and characterization of Neoscytalidium and Pseudofusicoccum species associated with tropical fruit plants in northeastern Brazil

The Botryosphaeriaceae family is one of the most important groups of plant pathogenic fungi associated with tropical woody species such as Anacardium occidentale (cashew) and Mangifera indica (mango), which are fruiting species with broad distributions and high economic importance in north-eastern Brazil. This study was designed to characterize species of this family associated with cashew, mango and Psidium guajava (guava) that cause dieback and stem and branch cankers. Characterization comprised phylogenetic, morphological, physiological and pathogenic features. The phylogenetic study combined sequences of the internal transcribed spacer (ITS) of the rDNA and partial elongation factor 1-α (EF1-α) regions of DNA. Measurements of fungal conidia and colony growth on different culture media and at different temperatures were conducted. Pathogenicity tests were also performed through inoculation of different host species. By combining the sequences of the referenced genes, it was possible to identify the following Botryosphaeriaceae species: Neofusicoccum kwambonambiense, Neoscytalidium hyalinum and Pseudofusicoccum stromaticum as the first report in cashew, Neoscytalidium hyalinum in mango and Neofusicoccum brasiliense as the first report in guava. Examination of N. brasiliense revealed conidia, providing the first morphological description of the species. Neofusicoccum kwambonambiense did not sporulate, but the other isolates produced conidia with dimensions comparable to those described in the literature. All isolates were virulent to mango fruits and young cashew and “caja-umbu” plants, causing necrotic lesions and gum exudation by the hosts. The isolates of Neofusicoccum were the most aggressive in the inoculated hosts.
Impact of UV radiation on the red seaweed Gelidium lingulatum and its associated bacteria

ABSTRACT UV radiation can affect the physiology of seaweeds and their associated microorganisms. In this study we exposed different Chilean populations of the agarophyte Gelidium lingulatum to PAR or PAR+UV and monitored their photosynthetic performance using in vivo chlorophyll fluorescence for 5 days to determine changes in abundance and composition of epibiotic bacteria. Before the experiment, the seaweeds had been acclimated for more than 1 year in outdoor tanks with flowing seawater. At the beginning of the experiment, maximum quantum yield (Fv/Fm) did not vary among different populations. During the recovery period, Fv/Fm increase was higher in thalli from La Pampilla (30°S) in comparison with other populations (33°S and 42°S). The lowest total amount of bacteria (22.2 ± 2.5 × 103 cell mm–2) on thalli was observed at the beginning of the experiment. At the end of the experiment, the density of bacteria was not significantly different among thalli from different populations, as well as among UV-exposed and non-exposed seaweeds. The bacterial community in seawater was different from that on the seaweed thalli as shown by MiSeq Illumina reads of 16S rRNA. UV exposure changed the composition of microbial communities on the thalli and led to a reduction in community diversity and evenness. Relative abundance of Alteromonas sp. increased but abundances of Methylophaga sp. and Colwellia sp. decreased during UV exposure. Microbes associated with G. lingulatum may play an important ecological role in seaweed-microbial interactions. Future studies should explore the ecological function of microbial communities associated with seaweeds.
Big Data Applications in Healthcare Administration

The healthcare industry has a growing record of using big data-related technologies such as data analytics, internet of things, and machine learning, especially in the clinical areas. However, healthcare institutions must also perform all of the administrative processes just as any other organization. Thus, like many other industries, healthcare has begun to apply these same technologies to improve their understanding of these internal operations and use them to make better decisions and run a more effective operation. This study takes a structured literature review approach to describe the current state of this literature and identify the major themes and priorities of both the research community and the healthcare industry as a whole. The contribution made by this study is to provide a comprehensive analysis of the state of the literature to use as a foundation for the future research opportunities noted in the paper.
Festival value in multicultural contexts: City festivals in South Africa

Worldwide, the number and variety of cultural festivals have grown dramatically. Many areas see festivals as an important way to attract tourists, and their spending, to a region, resulting in a positive economic impact. While they offer important opportunities for artistic producers and audiences, there is growing pressure for festival organizers to demonstrate their value to society beyond their economic impact. Like many countries, South Africa has a strong focus on increasing diverse cultural participation, demonstrating the social, nonmarket values of events that receive public funding. Using data from two South African festivals, the article uses a valuation framework developed by the South African Cultural Observatory to demonstrate measures of audience diversity, the use of quality of life measures to gauge the impact of culture on well-being, and the use of community focus groups to assess the impact of participation on social cohesion and capacity building.