Miracle-dz/UniFAR-FTUs huggingface dataset:
Assumption University-eJournal of Interdisciplinary Research (AU-eJIR): Vol. 4. Issue. 2, 2019

The study determined the effect of Intelligent Tutor (IT) in enhancing Think-Pair-Share (TPS) in learning of LED TV troubleshooting. One research question and one null hypothesis tested at . 05 level of significance guided the study. The study adopted quasi-experimental design, involving pre-test, post-test, non-equivalent treatment groups A and B using a population of 329 electronic students. Multistage random sampling technique was used to select a sample of 166 electronic students from Technical Colleges offering Radio, Television and Electronic Work trade (RTVE) at National Technical Certificate (NTC) level in North-west, Nigeria. The instruments for data collection is LED TV Troubleshooting Skills Performance Test (TTSPT). The TTSPT and reters’ guide along with lesson plans, teacher training manual and tables of specifications were validated by two electronic experts in the Department of Industrial and Technology Education, Federal University of Technology Minna, Niger state and one in the Department of Vocational and Technology Education, Abubakar Tafawa Balewa University Bauchi, Bauchi state. Inter-rater technique was used to find out the reliability of the TTSPT in which three raters used a scoring guide to rate 20 electronic students in the pilot tested class on their LED TV troubleshooting skills. The inter rater reliability was calculated using Kendall’s Coefficient of Concordance and the size of the concordance was found to be . 87 which shows that there was high agreement among the raters, and therefore, the instrument has score reliability. The internal consistency of the TTSPT was checked using Kuder-Richardson 20 (KR20) and was found to be 0.76. Data was collected by administering TTSPT on treatment groups A and B of TC II electronic students as pre-test and post-test. The mean gain of each group was computed to answer the research question while ANCOVA was used to test the null hypothesis at . 05 level of significance. Findings that emerged from the investigation revealed that the effect of IT for enhancing TPS learning method on students’ LED TV troubleshooting skills performance is higher than the effect of Traditional Workshop Practice for enhancing TPS learning method. Based on this finding, it was concluded that the IT which was augmented with TPS learning method is a reliable opportunity for enhancing electronic students’ skills performance in LED TV troubleshooting. It was therefore recommended that State and Federal Ministries of Education should provide the needed support in terms of facilities and equipment for the planning, inclusion and implementation of IT for enhancing TPS in learning of LED TV troubleshooting in Technical Collages in North-West, Nigeria.
The Effects of E-payment Methods on Online Purchasing Cancellation

Background: Around 45% of Swedish consumers canceled their online purchase in 2018, due to too high delivery fees and issues concerning payments. This research is focusing on epayments by utilizing the Technology Acceptance Model 3 and its determinants perceived usefulness and perceived ease of use, and how they contribute to the e-payment method decision. Additionally, the relevance of online trust and online security are examined in relation to purchasing cancellations due to trust and security issues in e-payment methods. Purpose: The purpose of this research paper is to understand how Swedish millennial consumers’ perceptions of online security and online trust of e-payment methods effect on online purchasing cancellation. Furthermore, this paper examines how perceptions of usefulness and ease of use contribute as determinants in choosing between e-payment methods according to Swedish millennial consumers. Method: The research is carried out in a qualitative manner by conducting a series of semistructured face-to-face interviews. Fifteen Swedish millennials contributed to the empirical study. The gathered primary data is analyzed and then presented in chapter 4 and connected to the existing literature in chapter 5. Conclusion: For the Swedish millennials, both online trust and online security are perceived as important determinants when evaluating whether or not the e-payment method could be used. When choosing between different e-payment methods, perceived ease of use seemed to be more important. Additionally, the decisions are made based on which e-payment method is secure, trustworthy, and easy to use. The presence of those determinants also increases perceived usefulness. When making purchases online domestically it appears that perceived ease of use and perceived usefulness weight heavier. While trust and security are given more importance if the purchase is made from a foreign website.
Impact of Share Splits on Stock Returns: Evidences from India

This article empirically examines the impact of stock splits on the price movements and returns of the scrips listed on the stock market in India. The study makes use of the standard event study methodology to measure the significance of unusual yield associated with the event. To calculate the returns, the study employs market model. Also, it uses parametric tests, such as t-statistic, and non-parametric test, such as Corrado Rank Test, Generalized Rank Test and Sign Test, to check the significance and robustness of abnormal return (AR), average AR, and cumulative average AR. Indisputably, the results are somewhat different from the evidences found in developed markets. Mostly in these countries, the event witnesses unusual optimistic yields. The results suggest that there is a positive AR adjacent to the effective day (ED) of the event in the short run. However, in the long run, negative ARs in the post-effective to ED+90 days window is witnessed. Further, the analysis also suggests that share splits do not have a positive influence on the share capital of the investors. The results are based on the 10-days event and 90-days estimation window and are the main limitation of the study. Hence, the windows can be both expanded and reduced to have a better holistic impact analysis of the share splits and stock returns of the selected firms.
Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits

Abstract Despite the extensive research on audit fees, few studies have examined the effect of audit fees on the cost of debt. Based on the credence goods theory, we examine whether the effect of audits on the cost of debt is affected by the type of audit (voluntary or mandatory) and the audit fees, as well as whether there is a combined effect of voluntary audits and audit fees, so that the effect of voluntary audits on the cost of debt is affected by audit fees. Using a sample of Spanish SMEs, we find an asymmetric effect of audit fees on the cost of debt: higher audit fees are associated with a lower cost of debt for voluntarily audited companies, while the association is not significant for mandatory audits. Results suggest that, although the type of audit and the audit fees do not have a direct effect on the credibility of audits, the combination of both factors has relevance for lenders, so that higher audit fees in the voluntary setting are positively valued by them. The study contributes to the literature on auditing by showing that voluntary audits are relevant for capital providers as long as audits are perceived of quality.
Big Data Analytics and Auditing - Implementation and knowledge

Purpose: The purpose of the thesis is to increase the understanding of phenomena surrounding the implementation of Big Data Analytics into the audit methodology, within the context of medium and large-sized audit firms, and how auditing knowledge and its dissemination affects the implementation process. Theoretical perspectives: An analytical model based on previous research regarding Big Data Analytics and Auditing, The Audit Profession, Legitimacy Theory in the context of the implementation of new technology, Audit Knowledge and Knowledge sharing. Methodology: An iterative qualitative thesis, where a literature review was conducted to scope the field, find areas of interest and gaps to cover. Lacking research covering Big Data Analytics in the context of auditing was discovered and an area of interest decided. Semi-structured interviews were conducted to capture and analyse practitioners perceived notions regarding the implementation of Big Data Analytics into the audit methodology. Empirical foundation: 11 interviews were conducted with 13 people within the audit profession, with roles including senior analytics, certified auditors, and associates, see Appendix 3 for full disclosure. Conclusions: The implementation of Big Data Analytics into the audit methodology is perceived to enable improvements in the form of increased audit quality and efficiency, albeit these opportunities are dependent on the profession’s ability to handle the inherent risks and issues associated, where this thesis has identified perceived risks including expanded expectation gap, deprofessionalisation, and two knowledge gaps.
How ideological network influences terrorist attack tactics? An empirical study

ABSTRACT Global news reflects the inefficiency of the current counterterrorism strategy. The number of terrorist attacks worldwide continues to grow. Multiple studies have not yet discovered how the configuration of links among terrorists drives their choice of attack. Using “the starfish and the spider” framework, this empirical study examines both the centralised and decentralised structures of the terrorist network. We draw the network from operational tactics of different ideologies. Focusing on the types of attacks, we explore similarities in terrorist operations, discern clusters among ideological movements, and draw the structure of terrorist networks over time. The findings contribute to an improved understanding of the operational conception of violent groups. It was found that almost half of ideological movements connect through clusters with several links stable over decades. These networks transformed from a centralised (spider) hierarchy to a decentralised (starfish) structure and eventually evolved into the combination of two – a hybrid organisation.
Interest Rate Risk Management by Financial Engineering in Pakistani Non-Financial Firms

The study aimed to investigate firm decisions of using interest rate derivatives and factors affecting this decision. Study is conducted by selecting data of 191 non-financial sector companies listed on PSX from 2010 to 2015. Logit model was employed to detect contribution magnitude of foreign sales, profitability, leverage, liquidity, price to earnings, interest coverage ratio and dividend payout towards decisions by a firm of using the interest rate derivatives. The expected users of interest rate derivatives for purpose of interest rate exposure management were the firms with high foreign sales, lesser leverage, low profits, low dividend payout ratio and low interest coverage ratio. The examination concludes that these derivatives are financial engineering tools and serve as immunization instruments for a firm from anticipated future financial risk.
A Bootstrap Simulation for comparison of Group Risk Plan and Multi-Peril Crop Insurance Policy

Agricultural insurance is one of the solutions for farmers to avoid risks such as climate change, pest, disease and price fall which increase the risk of crop failure. Indonesian Ministry of Agriculture (MoA) and Jasindo have been using subsidized Multi-Perils Crop Insurance (MPCI) and faced some disadvantages that mainly due to high risk moral hazard, adverse selection, and high administrative costs. Our research provides an alternative policy area yield index insurance known as Group Risk Plan (GRP) to handle this problem. To find homogeneous basis risk in GRP, the data was classified into two categories: up to and above two hectares. Bootstrapping approach was used to find MPCI and GRP indemnity amount for each term of harvesting period. In addition, both parametric estimation and goodness of fit test indicated appropriate distribution used by MPCI and GRP in each term of harvesting period as well. To compare the aggregate loss distribution, the conditional value at risk CV aR(X) measures the mean of excess loss exceeding V aR(X). It reflects how risky and measures the amount of money insurance company should retain. Simulations indicated that MPCI has greater CV aR(X) than GRP, which implies the higher likelihood of loss. The insurance company should have enough reserve for MPCI to cover that loss. On the other hand, the GRP policy that minimizes moral hazard and adverse selection thereby reduces administrative costs and offers potential to market at lower costs, may encourage farmers to do good farming practices that will result in the lower likelihood of loss. Therefore, GRP could be considered as an alternative crop insurance policy in Indonesia.
The Relationship between Eco-Innovation and Business Performance in Mexican SMEs

Eco-innovation is a relatively recent construct in the literature of marketing, and is gaining more and more importance among researchers, academics and professionals who consider it as an important construct that generates the companies that have adopted and implemented more and better results business, including a higher level of business performance. However, most of the studies published in the current literature have focused on large international companies, and few studies have focused on the analysis of the relationship between eco-innovation and business performance in small companies. Therefore, using a sample of 300 small companies in the manufacturing industry, the essential objective of this empirical study is the analysis and discussion of the effects exerted by eco-innovation on the business performance of SMEs in the manufacturing industry. The results obtained show that eco-innovation has a significant positive effect on the level of business performance of SMEs in the manufacturing industry.
Examination of the factors which influence farmers’ intentions towards the implementation of nutrient management planning

73 Introduction. 75 Description of soil testing . 78 Conceptual framework . 79 Data and methodology . 82 Results and Discussion . 89 Discussion . 101 Conclusion . 104 Chapter 5: Using a farmer typology to understand the implementation of nutrient management planning . 107 Abstract . 107. 107 Introduction. 109 Nutrient management plans . 112 Theoretical framework . 113 Methodology . 116 Results . 124 Discussion . 134 Conclusion . 140 Chapter 6: Understanding farmers’ intentions to follow a nutrient management plan using the theory of planned behaviour . 141 Abstract . 141. 14
RENEWABLE AND NONRENEWABLE ENERGY CONSUMPTION, GOVERNMENT EXPENDITURE, INSTITUTION QUALITY, FINANCIAL DEVELOPMENT, TRADE OPENNESS, AND SUSTAINABLE DEVELOPMENT IN LATIN AMERICA AND CARIBBEAN EMERGING MARKET AND DEVELOPING ECONOMIES

This study investigates the role of non-renewable and renewable energy consumption in the sustainable development in 16 Latin America and Caribbean Emerging Market and Developing Economies (EMDEs) incorporating capital, government expenditure, institution quality, financial development, and trade openness by a multivariate framework using annual data from 1990 to 2014. We apply second-generation techniques for heterogeneous panel data as the presence of cross-sectional dependence and slope heterogeneity is detected. Accordingly, CADF and CIPS unit root tests show that all variables are integrated at order 1. Westerlund cointegration test acknowledges the long-run relationship among the variables. The long-run estimation is conducted by the Augmented Mean Group (AMG), Mean Group (MG) and Common Correlated Effects Mean Group (CCEMG) estimators. The findings indicate that, in the long run, renewable and non-renewable energy use, along with other factors including government expenditure, gross fixed capital formation, trade openness and financial development, positively affects the economic growth in the selected countries. The empirical results imply that the EMDEs in Latin America and the Caribbean should appropriately implement fiscal policies for macroeconomic stabilization in combination with finance and international trade policies as well as effective energy strategies to attain their sustainable development objectives.
Impact of Ultimate Ownership Type on Audit Fees with Corporate Governance as Moderating Variable

This study examines the impact of ultimate ownership type on audit fee and corporate governance role as moderating variable, using banking companies data from 2012–2016. Results show that ultimate family ownership had no significance impact to audit fees due to alignment effect and entrenchment effect. However, institutional ownership had a significant positive effect on audit fees because institutional investors demand high quality external audits as a form of investor protection. Government ownership has a significant negative effect on audit fees only with moderating variables because government ownership increases the company’s control (alignment effect) and reduces its risk. This study also found that the role of the board of commissioners and the audit committee did not moderate the effect of ownership on audit fees. Keywords— audit fee, ultimate ownership, corporate governance
Assessing the Determinants of Trust in Public Institutions in Botswana : A Multilevel Linear Model Approach

This article examines factors that explain trust in public institutions in Botswana and factors that explain trust in public institutions. The Afrobarometer surveys from 2008 to 2014 show a decline in public institutional trust in Botswana even though the country is considered a hub for good governance in Africa. Using Afrobarometer survey data, the article employs multilevel analysis to assess factors that explain trust in public institutions. The findings indicate that education, satisfaction with democracy and perceptions of corruption are significant factors in explaining trust in public institutions. The article argues that while Botswana’s democratic credentials are undisputed, citizens are increasingly becoming too critical of public institutions.
The Effect of Managerial Ability on Corporate Tax Avoidance

Managerial ability is one of the factors that affect firm strategy and performance. However, most prior studies do not consider these managerial effects on firms. Hence, this paper used Data Envelope Analysis to see whether managers with higher ability can affect corporate tax avoidance. Using panel data from a sample of 172 public firms in Indonesia for five years, this study finds that the higher the managerial ability, the lower the tax avoidance practices occurring in the firm. This result is robust in several sensitivity tests. Keywords— tax avoidance; managerial ability; manager
Early occupational performance intervention enhances outcome after distal radius fracture: A nonrandomized controlled trial

Introduction Distal radius fractures are common in women aged over 50. Common complications are pain, oedema, and finger stiffness, which can impact the ability to perform many daily activities. An exercise program for mobility and strength is a traditional early treatment. Little is known about the influence of occupational performance intervention in the early stage. The aim was to evaluate the effect of early intervention at the emergency department focusing on occupational performance in women over 50 years with distal radius fracture. Methods A nonrandomized controlled trial, with an intervention group (n = 24) and a control group (n = 24). The intervention group had a dialogue with an occupational therapist highlighting activity issues in the present situation. The control group got treatment as usual. Patient reported outcome measures were used as assessment at an estimated baseline, 1 week, 4 to 5 weeks, and 7 to 8 weeks after injury with COPM, DASH, and a single question about perceived independence of occupational performance. Change over time and differences between groups were calculated. Results Both groups improved their occupational performance significantly during the 2 months follow up, but the intervention group valued their improved ability and independence significantly higher than the control group. Some of the participants in the intervention group scored within normative values for women with DASH, already at 4 to 5 weeks and 7 to 8 weeks after the injury. Conclusions The results indicate potential importance of very early occupational performance intervention at the emergency department, as a valuable complement to traditional treatment of distal radius fracture.
ANALISIS PENGARUH RASIO PROFITABILITAS, LEVERAGE, LIKUIDITAS, FIRM AGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL DISTRESS

The condition of financial distress is a stage of corporate financial decline thatoccurred before a firm bankrupt. The purpose of this research is to analyze theinfluence of profitability, leverage, liquidity, firm age, institutional ownership of thepossibility of financial distress on non-financial services companies listed on theIndonesia Stock Exchange 2014-2016.The method of analysis used in this studyis binary logistic regression. Based on purposive sampling method, this studyobtained 89 companies as samples with 267 observation data. The results of thisstudy indicate that profitability, liquidity, firm age, and institutional ownership havea significant negative effect on the possibility of financial distress. Meanwhile, theleverage variable has a significant positive effect on the possibility of financialdistress.
Randomised, controlled, parallel group clinical trials to evaluate the efficacy of isopropyl myristate/cyclomethicone solution against head lice

Results Cure (or reinfestation after cure) occurred in 82.0% (91/111) of participants treated with IPM/C and 19.3% (11/57) of participants treated with permethrin 1% (P<0.001, difference 62.7%, 95% confidence interval 50.2% to 75.2%). IPM/C was found to be easier to apply to the hair and scalp (P<0.001), and had less odour (P<0.001). There was no significant difference between the products in terms of frequency or nature of adverse events.
WHAT QUALITIES OF PUBLIC ORGANIZATIONS MATTER MOST FOR GENERALIZED TRUST? – AN EMPIRICAL ANALYSIS

This study identifies a research gap in the literature surrounding the quality of public organizations and generalized trust. It finds that the existing literature focuses heavily on the importance of corruption in this context. Other, non-corruption, aspects of quality of public organizations are found to be empirically understudied despite there being an established theoretical connection between these and generalized trust. This paper uses ordinary least squares regression to compare the impact of corruption, impartiality and a broad measure of bureaucratic quality on generalized trust cross-nationally. The findings provide support for the propositions on the link between corruption and trust and between broad bureaucratic quality and trust, but do not lend support for the argument that impartiality is related to generalized trust. The research deepens the knowledge of how public institutions relate to generalized trust and identifies new areas to be researched.