Miracle-dz/UniFAR-FTUs huggingface dataset:
Effects of economic deterrence variables and royalty rates on petroleum profit tax compliance in Nigeria: an empirical analysis

The oil and gas sector are among the nonrenewable energy sectors that contribute immensely to the economic development of more than 98 countries around the globe. Nigeria depends largely on revenue from oil and gas. Unfortunately, oil and gas companies mostly evade taxes. This study aims to investigate the effects of variables subsumed in the economic deterrence theory of Allingham and Sandmo (1972), which comprise (tax rate, penalty and detection probability) with one additional variable royalty rates (RR) on petroleum profit tax compliance (PPTC). ,The study used a survey to collect data from 300 local and multi-national oil and gas companies in Nigeria. SPSS version 25 and partial least squares-structural equation modeling (PLS-SEM) version 3.8 were used to analyze the data. ,The results reveal that there is a negatively significant relationship between tax rate and RR and PPTC. The findings also show a positive and significant relationship between penalty and detection probability and PPTC. ,The implication of the current study is that the current tax rate and RR are determinants of PPTC in Nigeria. Policymakers, in collaboration with the tax authority, should revisit these variables to enhance the level of PPTC, which could lead to an overall improvement in the country’s tax revenue.
Structural Change and Policy Reform in the UK Dairy Sector

Estimation of a cost function for a representative sample of UK dairy producers allows future re‐structuring of the industry to be simulated using a model which incorporates producers' differential costs and milk prices. Consideration is also given to reductions in producer prices and to the introduction of an A/B quota system. The results indicate that, despite the history of quota trading in the UK, there is considerable scope for further restructuring in the industry to take advantage of differential incentives between producers. It is also projected that UK milk supply would increase if quota restrictions were removed.
Cosmological coherent state expectation values in loop quantum gravity I. Isotropic kinematics

This is the first paper of a series dedicated to loop quantum gravity (LQG) coherent states and cosmology. The concept is based on the effective dynamics program of Loop Quantum Cosmology, where the classical dynamics generated by the expectation value of the Hamiltonian on semiclassical states is found to be in agreement with the quantum evolution of such states. We ask the question of whether this expectation value agrees with the one obtained in the full theory. The answer is in the negative, Dapor and Liegener (2017 arXiv:1706.09833). This series of papers is dedicated to detailing the computations that lead to that surprising result. In the current paper, we construct the family of coherent states in LQG which represent flat (k = 0) Robertson–Walker spacetimes, and present the tools needed to compute expectation values of polynomial operators in holonomy and flux on such states. These tools will be applied to the LQG Hamiltonian operator (in Thiemann regularization) in the second paper of the series. The third paper will present an extension to cosmologies and a comparison with alternative regularizations of the Hamiltonian.
Agonist/Antagonist Ratio for ankle joint is similar between active and inactive older adults compared to hip and knee joints

Background: Previous studies performed analysis of the agonist/antagonist ratio (AAR) largely in atlhlete population. However, no study has observed the effects of physical activity on the AAR in different movement velocities on the elderly people. Aim: This study aimed to analyze the AAR of the lower limbs in elderly participants of the Exercise Guidance Service (SOE) and compare them with sedentary eldery, using a group of young adults as a control group. Method: 86 individuals divided into three groups: young adult (n=25); sedentary (n=30); active (n=31). Collection of the AAR was made through the isokinetic dynamometer at velocities of 60 and 120°/s. Results: The results indicated a difference in the velocity of 60°/s for the hip and in the velocity of 120°/s for the knee. In addition, there was a difference between the elderly (active and sedentary) and the adults at ankle. Conclusion: Although the sedentary elderly presented higher mean values compared to active group, there was no significant difference for AAR of the lower between these groups.
Performance of Hedge Funds in the European Market

The aim of this paper is to investigate the performance of hedge funds during the period between December 1999 and March 2012. We consider 8 different investment styles for the European market. As it has been argued in several papers hedge funds differ from traditional funds, since it allows for diversification and lower systematic risk. Previous studies show inconclusive results regarding whether hedge funds are able to beat the market. In order to find evidence for the existence of abnormal returns for the hedge funds we regress 3 different asset pricing models, static CAPM, Fama-French three factor model and dynamic Multi-factor model. In line with our expectations the Multi-factor model is better suited to capture the dynamic risk exposures of the hedge funds since it includes additional risk factors as well as instrumental variables, taking into account the effects of the business cycles. We investigate the performance of the hedge funds in 3 different sub-periods and find that for some of the investments strategies it is possible to obtain positive anomalies in returns. However, the empirical results demonstrate that the number of significant alpha’s from the various models change over time and strategies.
Initial Networking Processes of Student Entrepreneurs: The Role of Action and Evaluation

We study initial entrepreneurial networking, and describe it as a process of initiating, reacting, and evaluating networking. Our study of student entrepreneurs’ weekly diaries particularly points at the interaction of networking actions and cognitive evaluations. We introduce the concept of network momentum, which refers to the entrepreneur’s perception that the network starts to exist without the immediate effort of the entrepreneur, and we analyze the processes that lead to the establishment of network momentum. Our study contributes to the emergent literature on entrepreneurial networking and the role of cognitive evaluative processes in particular.
Scarred Consumption

We show that prior lifetime experiences can “scar” consumers. Consumers who have lived through times of unemployment exhibit persistent pessimism about their future financial situation and spend significantly less years later, controlling for income, employment, and other life-cycle consumption factors. Due to their experience-induced frugality, scarred consumers build up more wealth. We use a stochastic life-cycle model to show that financial constraints and traditional models of income and unemployment scarring fail to generate the negative relationship between past experiences and consumption. Instead, the relationship is consistent with experience-based learning. (JEL D12, D15, D91, E21, E24, G51)
Tariffs, Domestic Import Substitution and Trade Diversion in Input-Output Production Networks: How to Deal with Brexit

This paper challenges and complements existing studies on the economic impact of Brexit providing a discussion of the UK's decision to leave the EU and how it will affect international trade networks and value-added. Using the World Input-Output Database, we develop a multi-sector inter-country model that allows us to identify the channels through which the economic effects of Brexit would propagate. The inclusion of global value chains and indirect Brexit effects in the model leads to estimates that diverge with the results of the main literature. Indeed our findings, suggest that Brexit could be risky and costly not only for the UK but also for many EU countries. Furthermore, building on the Dietzenbacher and Lahr (2013) method of hypothetical expansion, we develop a second model and present the first empirical analysis on the consequences of domestic import substitution and trade diversion policies in Input-Output schemes. We found that allowing sectors and countries to partly substitute foreign products, leads to significantly lower losses for both macro-regions. In the second model, the UK and EU27 would lose, at worst, the 0.05 and 0.5 percent of value-added, respectively.
Age Differences in Technology Readiness and Its Effects on Information System Acceptance and Use: The Case of Online Electricity Services in Finland

Although technology readiness (TR) has been found to influence the acceptance and use of information systems (IS), little is known about how TR varies in terms of different demographic variables and how these demographic variables moderate the effects of TR on IS acceptance and use. In this study, we aim to address this gap in prior research by examining the potential age differences in the four technology readiness index (TRI) constructs as well as their effects on IS use intention and its two main antecedents hypothesised in the technology acceptance model (TAM): perceived usefulness and perceived ease of use. The examination is conducted in the context of online electricity services and based on 1,176 online survey responses collected from Finnish consumers and analysed through structural equation modelling (SEM). The findings of the study suggest age differences in the optimism, innovation, and discomfort constructs of TRI, but not in the effects of any of the TRI constructs on the TAM constructs. These findings and their implications are discussed in more detail especially from the perspective of the so-called “young elderly” segment consisting of individuals aged 60–75 years.
Copula-Based Interference Models for IoT Wireless Networks

As the Internet of Things (IoT) is largely supported by wireless communication networks in unlicensed bands, there has been a proliferation of technologies that use a large variety of protocols. An ongoing challenge is how these networks can coexist given that they have different power levels, symbol periods, and access protocols. In this paper, we study the statistics of interference due to IoT networks that transmit small amounts of data. A key observation is that sets of active devices change rapidly, which leads to impulsive noise channels. Moreover, these devices operate on multiple partially overlapping resource blocks. As such, we characterize the joint distribution and propose a tractable model based on copulas. Using our copula model, we derive closed-form achievable rates. This provides a basis for resource allocation and network design for coexisting IoT networks.
Age and Gender Specific Lung Cancer Incidence and Mortality in Hungary: Trends from 2011 Through 2016

Objective: No assessment was conducted describing the age and gender specific epidemiology of lung cancer (LC) prior to 2018 in Hungary, thus the objective of this study was to appraise the detailed epidemiology of lung cancer (ICD-10 C34) in Hungary based on a retrospective analysis of the National Health Insurance Fund database. Methods: This longitudinal study included patients aged ≥20 years with LC diagnosis (ICD-10 C34) between January 1, 2011 and December 31, 2016. Patients with different cancer-related codes 6 months before or 12 months after LC diagnosis or having any cancer treatment other than lung cancer protocols were excluded. Results: Lung cancer incidence and mortality increased with age, peaking in the 70–79 age group (375.0/100,000 person-years) among males, while at 60–69 age group for females (148.1/100,000 person-years). The male-to-female incidence rate ratio reached 2.46–3.01 (p < 0.0001) among the 70–79 age group. We found 2–11% decrease in male incidence rate at most age groups, while a significant 1–3% increase was observed in older females (>60) annually during the study period. Conclusion: This nationwide epidemiology study demonstrated that LC incidence and mortality in Hungary decreased in younger male and female population, however we found significant increase of incidence in older female population, similar to international trends. Incidence rates peaked in younger age-groups compared to Western countries, most likely due to higher smoking prevalence in these cohorts, while lower age LC incidence could be attributed to higher competing cardiovascular risk resulting in earlier mortality in smoking population.
Running Header : COGNITIVE BIASES AND RELIGIOUS BELIEF 1 Cognitive Biases and Religious Belief : A path model replication in the Czech Republic and Slovakia with a focus on anthropomorphism Word

We examined cognitive biases that underlie individual differences in supernatural beliefs, in nationally representative samples from the Czech Republic and Slovakia (total N = 2022). These countries were chosen because of their differing levels of religious belief despite their cultural similarity. Replicating a previous study with North American samples (Willard & Norenzayan, 2013) we found that anthropomorphism was unrelated to belief in God, but was consistently related to paranormal beliefs. Living in a highly religious area was related to a lower tendency to anthropomorphize. We examined this relationship further to find that anthropomorphism was related to belief in God for nonreligious participants, was inversely related to belief in God among religious Slovaks, and not related for religious Czechs. These findings suggest that anthropomorphism predicts belief in God for people who are unaffiliated, but this relationship disappears or is reversed for religious believers participating in a Christian religious tradition. COGNITIVE BIASES AND RELIGIOUS BELIEF 3
Energy and prey requirements of California sea lions under variable environmental conditions

Quantifying energy demands and prey consumption of marine mammals is important to understand the population dynamics of species and their ecological role in marine ecosystems. We developed a bioenergetic model to quantify the energy and prey requirements of adult female California sea lions Zalophus californianus, an abundant predator that has recently experienced several years of poor reproductive success presumably associated with oceanographic changes. We also examined how changes in at-sea field metabolic rates and the proportion of time at sea — 2 mechanisms that female otariids use to compensate for changes in prey availability — affected energy requirements. Mean gross energy requirements (±SD) ranged from 12 500 ± 1900 to 21000 ± 2200 MJ yr−1, depending on reproductive status, resulting in prey consumption estimates of 1700−3000 to 2900−5000 kg prey yr−1, respectively. California sea lions had energy requirements that were 3 to 4 times higher than phocid seals because of high metabolic rates and the considerable cost of lactation. Behavioral changes resulted in a 3 to 25% change in energy requirements, depending on the type and magnitude of the change, time period, and lactation status. Energy requirements may therefore increase during periods of reduced prey availability, assuming that a female does not reduce milk energy delivery to her pup. These results highlight the importance of considering behavioral responses to environmental conditions when developing and applying results from bioenergetic models to understand the relationships between energy requirements, prey availability, and reproductive success.
0 Debt Financing and Collateral : The Role of Fair-Value Adjustments

Using a novel dataset of business combination disclosures, we investigate whether fair-value adjustments (FVAs) of a target’s assets provide relevant information to lenders that allows the postdeal entity to enhance its borrowing activities. FVAs reflect the difference between the target’s book value of net assets and the fair value of these assets at acquisition date. We find that the average corporate acquirer reports FVAs on assets other than goodwill that reflect an economically significant increase of 60 percent in the value of the target’s total assets. We document that FVAs are associated with substantial new debt issuance by the combined firm during the three-year period after the acquisition. FVAs are also associated with the issuance of cheaper and longer term debt as well as debt that is secured and more likely to have balance sheet covenants. Consistent with these findings, we show that bond yields decrease during the period around the publication of FVAs. All results are driven by FVAs reported on the target’s tangible assets, the main set of collateralizable assets. This evidence indicates that fair value measurements around business combinations provide a certification role for the value of a target’s assets, improving lenders understanding of the collateralizable asset base. JEL Classifications: M41, G32, G34, G12
Is Gestational Weight Gain and Early Postpartum Weight Retention Associated with Clinician Advice in First Time Mothers?

Objective: Excess gestational weight gain (GWG) and postpartum weight retention increase risk for multiple maternal and child health complications. It is necessary to determine factors which influence maternal weight across the perinatal period. The aim of this study was to describe change in maternal body mass index (BMI) from prepregnancy to early postpartum, document weight advice provided by clinicians and assess associations of advice received with maternal weight gain during and following pregnancy. Methods: First-time mothers (n=448) and their newborns who attended first-time parent groups at their local Maternal and Child Health Centres were recruited to the InFANT Extend cluster randomised controlled trial. Baseline data collection occurred when women were approximately three months postpartum. Women completed a written questionnaire assessing their own health and the provision of weight-related advice received by clinicians. Prepregnancy weight and GWG were self-reported. Postpartum height and weight were objectively measured. Results: Mean GWG was 14.0 ± 6.08 kg and 41.0% of women experienced excess GWG. Mean PPWR was 4.3 ± 5.75 kg and mean BMI increased from 24.8 ± 4.9 kg/m2 pre-pregnancy to 26.2 ± 4.9 kg/m2 at three months postpartum. The proportion of women classified obese (BMI≥ 30kg/m2) almost doubled from prepregnancy (11.8%) to three months postpartum (21.7%) (p<0.001). 54.4% of all women reported receiving advice regarding how much weight to gain during pregnancy and 42.6% reported receiving advice to avoid excess GWG. During the postpartum period, just 5.8% of women reported receiving advice about how much they should weigh and 8.3% reported receiving advice about programs to support weight loss. No associations were found between provision of clinician advice with GWG or postpartum weight retention. Conclusion: More intensive approaches are required, opposed to provision of advice alone, to influence healthy maternal weight across the perinatal period in the interest of best maternal and child health outcomes.
Comparison Between 0 . 5 % Levobupivacaine And 0 . 5 % Ropivacaine for Ultrasound Guided Supraclavicular Brachial Plexus Block In Patients Undergoing Upper Limb Orthopaedic Surgeries

Original Research Article Peripheral nerve blocks provide surgical anaesthesia and prolonged postoperative analgesia for upper limb surgeries. Compared to general anaesthesia, blocks provide sympathetic blockade, lesser incidence of PONV and cognitive disorders. Ultrasound guided supraclavicular brachial plexus block provides dense anaesthesia for surgeries of the forearm and hand. Brachial plexus is compact at supraclavicular region and pneumothorax as possible complication, can be eliminated by using US guidance. Many centres advocate this anaesthetic approach as gold standard for upper limb orthopaedic surgeries. Pharmacologically, Levobupivacaine is considered longer lasting than Ropivacaine. However, previous reports do not suggest a difference in analgesic effect when Levobupivacaine is used for brachial plexus blocks compared with ropivacaine, except for a single report. We compared 20mL 0.5% Levobupivacaine with 20mL 0.5% Ropivacaine when used for ultrasound guided supraclavicular brachial plexus nerve blocks in patients undergoing upper limb orthopedic surgery. A prospective comparative observational study involving forty patients aged 18-65years, ASA grade I & II, belonging to either sex divided into two groups, group L(n=20) and group R(n=20). Time of onset and duration of sensory and motor block, postoperative 2 hourly VAS scores, adverse effects were assessed. No significant difference in onset of sensory block (group L: 5.36+1.18min; group R: 5.74+1.25min; p>0.05) and motor block (group L: 7.11+1.07min; group R: 7.62+1.23min; p>0.05). Significantly longer duration of sensory block in group L (6.83+1.67hours) than group R (5.78+1.34hours), p=0.03 and significantly longer motor block in group L (6.13+1.14hours) than group R (4.35+1.56hours), p<0.001. VAS scores were comparable until 6hours post operatively, beyond that VAS scores were comparable but lower for group L. No adverse effects were seen. To conclude, Levobupivacaine produces longer onset and duration of sensory as well as motor block with better postoperative analgesia when compared with equal volume and concentration of Ropivacaine for ultrasound guided supraclavicular brachial plexus block.
Measuring the domain-specificity of creativity

In creativity research, there is a discussion whether creativity is a universal phenomenon, or whether the skills, aptitudes, traits, propensities and motivations that underlie a creative performance achievement must be differentiated as to domains. There are different ways to empirically explore the question of the domain-specificity of creativity, whereby essentially two approaches can be identified: measuring the creative person and product. This paper aims to give a compact overview of the methods and findings of empirical research approaching the question if and how distinct domains of creativity have to be distinguished and discussed methodological issues. As a result, a three-factor model of creativity appears to be most appropriate, although further work is needed to reach clarification here.
Accidents of company cars. A full service leasing company's perspective

In this article we deal with insurance claims on company cars. Company cars are granted to employees as working tools or as perks. Usually end car users are not directly involved in insurance payment so they may be not interested in reducing number of accidents or damages of a car. This may cause a moral hazard. Based on evidences from Poland, we analyse the market of car leasing companies with respect to the claim liquidations. Then, using a sample gathered from one of the Polish full service leasing companies we build a hurdle negative binomial regression model to explain factors influencing the probability of a claim and number of accidents. We especially concentrate on those predictors which are related to increased damage rate because of the moral hazard.