Miracle-dz/UniFAR-FTUs huggingface dataset:
Significant Changes Experienced by Adopters of Sustainable Organic Agriculture Technologies in Ormoc City, Philippines

In an effort to help preserve the environment, several organizations have been promoting the use of sustainable organic agriculture (SOA) technologies. Many farmers have already tried adopting one or a combination of these technologies. This study was conducted in Ormoc City, Leyte, Philippines to determine the changes experienced by farmers after adopting the SOA technologies introduced to them by the Rural Development Institute in Leyte, Philippines (RDI-Leyte). Data were gathered through in-depth interviews with 30 farmer-adopters in seven villages of the city. To determine significant changes experienced by the farmer-adopters, significant change stories were collected and reviewed following the procedures of the Most Significant Change (MSC) technique outlined by Davies and Dart (2005). Analysis of the MSC stories revealed that there were three kinds of changes experienced by the technology adopters. These include improved knowledge and skills on organic farming systems, improved food quality, and improved economic conditions. These changes correspond to the objectives of RDI-Leyte in their advocacy on SOA technologies and to higher levels (i.e., levels 5 to 7) in Bennett’s hierarchy of program outcomes. This suggests that the efforts of RDI-Leyte to promote SOA technologies have already made some impacts on the technology adopters’ lives.
Audit Committee Financial Expertise and Information Asymmetry

Purpose The purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market. Design/methodology/approach The authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise (Ericsson and Smith, 1991) to examine the association between audit committee financial expertise and information asymmetry. The authors use multiple econometric approaches such as firm fixed-effect regression and two-stage ordinary least squares regression to control for possible endogeneity and reverse causality and find that the results remain the same. Findings The authors find that the existence of an audit committee with financial expertise is negatively and significantly associated with information asymmetry. The authors further provide empirical evidence through which audit committee financial expertise affects the firm’s informational environment. Additional analysis supports the argument that the audit committee’s financial expertise enhances the firm’s informational environment by increasing (decreasing) analyst following (dispersion). Research limitations/implications One limitation to consider, like most studies on audit committees, is that the authors do not examine the actual role performed by the audit committee. The authors focus on the characteristics stipulated by the Sarbanes–Oxley Act 2002 and stock exchange rules regarding the financial expertise of audit committee members only. Practical implications This study is useful to policy makers, standard setters, investors, activists, managers, lenders and various stakeholders who rely on the financial statements of firms with an expert audit committee on board. The outcome of this study promotes recruiting audit committees with financial expertise due to the assumed benefits of this trait to the US firm. Social implications The results of this study are not event-dependent and therefore have persistent effects, which is important to the evaluation of the usefulness of a regulation. This study promotes recruiting audit committees with financial expertise on boards because of the assumed benefits to the firm and investors. Originality/value This study is the first to document that financial expertise of audit committee characteristics is not only negatively related to the magnitude of information asymmetry but also driven by the financial expertise of audit committee members rather than chairs.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016 – 2018

Penelitian ini dilakukan untuk menganalisis pengaruh variabel Fraud Diamond terhadap Financial Fraud Statement. Sampel yang digunakan dalam penelitian ini adalah 28 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Jenis data yang digunakan adalah data sekunder, berupa laporan tahunan perusahaan yang terdaftar di Bursa Efek manufaktur selama periode 2016-2018. Pengujian hipotesis dilakukan dengan menggunakan regresi linier berganda dengan perangkat lunak Eviews 8. Hasil penelitian menunjukkan bahwa variabel Financial Target (Pressure), Change in Auditor (Rationalization), dan Change in Director (Capability) berpengaruh secara signifikan terhadap Financial statement, sedangkan Ineffective Monitoring (Opportunity) tidak berpengeruh terhadap Financial Statement Fraud
Know Thyself Financially: How Financial Self-awareness Can Benefit Consumers and Financial Advisors

We consider the relationship between an individual’s financial self-awareness (FSA), defined as detailed knowledge about one’s current financial assets, liabilities, and spending patterns, and financial outcomes. The results of three studies show that a higher level of FSA is associated with positive financial decisions and satisfaction among individuals. This effect is mediated by perceived efficacy about handling personal finances. We also find that financial literacy strengthens the association between FSA and investing and saving, but does not affect the association between FSA and either financial satisfaction or spending decisions. Increasing the FSA of clients offers a useful method for financial advisors and policymakers to encourage prudent financial decisions.
The Effect of Teamwork on Employee Performance in Some Selected Private Banks in Mogadishu-Somalia

Article Classification: Research Article Purpose – This study was intended to examine the effect of teamwork on employee performance in some selected private banks in Mogadishu-Somalia. Therefore, the research has the following specific objectives: To assess the effect of team members’ trust, cohesiveness, spirit or “esprit de corps”, and knowledge sharing on employee performance in the study’s selected private banks in Mogadishu-Somalia, namely; Dahabshiil, Premier, and Amal banks.
Fragmentation in Global Financial Markets: Good or Bad for Financial Stability?

The many regulatory reforms following the Great Financial Crisis of 2007-09 have most often been designed and adopted through an international cooperative process. As such, actions have tended to harmonise national approaches and diminish inconsistencies. Nevertheless, some market participants and policymakers have recently raised concerns over an unwanted and unnecessary degree of fragmentation in financial markets globally, with possibly adverse effects for financial stability. This paper reviews the degree of fragmentation in various markets and classifies its possible causes. It then reviews whether fragmentation is necessarily detrimental to financial stability, suggesting that, as is more likely, various trade-offs exist. To identify and assess the scope for Pareto improvements, it concludes by outlining areas for further analysis.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGELOLAAN BARANG MILIK DAERAH PADA OPD DI LINGKUNGAN PEMERINTAH KABUPATEN WAROPEN DENGAN KOMITMEN PIMPINAN SEBAGAI VARIABEL MODERATING

This study aims to examine the factors that influence the Quality of Regional Property Management in the Waropen District Government. These factors include the variable Quality of Regional Apparatus, Regulatory Compliance and Management Information Systems. In addition, this studyuses moderating variables, namely Leadership Commitment. The analytical tool in this study used WarpPLS 6.0. This software can analyze SEM models based on variants or better known as Partial Least Square. The SEM analysis model with WarpPLS can identify and estimate the relationship between latent variables whether the relationship is linear or non linear The results of this study indicate that Apparatus Quality and Regulatory Compliance affect the Management of BMD with P-values of each variable 0.028 and 0.005. While the management information system has no effect with a P-value of 0.148. In addition, the leadership commitment is not able to moderate the quality of regional apparatus to the quality of BMD management with a pvalue of 0.070. While organizational commitment is able to moderate the variable compliance with regulations and management information systems on the quality of BMD management with the respective P-value values of 0.001 and 0.012.
Stock market liberalization: implications on cost of capital in emerging Islamic countries

Purpose Most of the major Islamic countries’ stock exchanges have not been able to perform at the same pace with the major emerging countries’ stock exchanges since the mid of 1990s. The purpose of this paper is to examine the implications of stock market liberalization on cost of capital as one of the crucial driver to stock market development and physical investment growth in emerging Islamic countries. Design/methodology/approach This study employs static panel data techniques on the sample of seven emerging Islamic countries over the years 1989-2008. Findings The findings of this study suggest that stock market liberalization significantly reduces cost of capital in the stock markets of sample Islamic countries, which carries policy-oriented implications. Reduction in the cost of capital increases the number of exchange-traded companies, profitability of projects and aggregate investment level; therefore, the study findings are highly concerned by the economic policymakers, corporations and investors alike. Research limitations/implications In the literature, different proxies are employed to measure stock market liberalization and cost of capital as well. Due to data limitations, this study could not employ different proxies for both, especially for stock market liberalization, for robustness purpose. That limitation further restricted the coverage of Islamic stock markets and time period. Therefore, generalization of the study results for overall Islamic stock markets can be slightly drawn. Originality/value The paper provides further understanding regarding the effects of SML on cost of capital, thereby indirectly on the stock market development, in the context of EIC.
Underwriter Reputation, Issuer–Underwriter Matching, and SEO Performance

Abstract The role of underwriters is altered in new seasoned equity offering deal types in which the offering follows quickly after its announcement. Controlling for the endogenous matching between issuing firms and underwriters, we find increased underwriter reputation mitigates the immediate price impact of announcing an accelerated bookbuilt offering, exacerbates the price impact of announcing a bought offering, and has no immediate price impact for fully marketed deals. In contrast, underwriter reputation positively affects price outcomes for fully marketed deals around the offer date. Reputation effects are not apparent in the absence of controlling for the endogenous matching.
Experience, Board Size, and Firm Capital Structure

This empirical research aims to identify the effect of chief executive officer (CEO) experience and board size on a firm’s capital structure in three-top industries mining, agriculture, and consumer goods companies within year 2010–2016. This paper uses tradeoff theory to investigate top managers’ managerial experience and board size as elements of capital structure. The research result found that the experience from top manager positively influences to capital structure’s book value, therefore the increasing of managers’ experience years will be aligned with total and long termdebt of the company. Meanwhile, another independent variable, board size, negatively gives influence on the capital structure. Finally, our results are proved to be robust in both dependent variables, total market value and long-term debt proxies. Keywords—capital structure, corporate governance, executive experience, theory of trade-off
The Impact of Failure and Success Experience on Drug Development

It is unclear whether the common belief that experience benefits new product development is driven by decisionmakers allocating more attention to success experience or more attention to failure experience. This article differentiates between the two aforementioned types of experience in order to explore their separate effects on new product development. We find that only late-stage failure experience improves new product development, that success experience is more beneficial than late-stage failure experience and that, while others’ related failure experience increases the likelihood of failure, others’ related success experience decreases it. We conducted our research in the context of drug development in the biotech industry and obtained our data from Pharma Projects. We employ logistic regression analysis to model the likelihood that a drug development project results in failure.
Pengaruh Profitabilitas ,Ukuran Perusahaan Terhadap Leverage Implikasi Terhadap Nilai Perusahaan Cosmetics and Household yang terdaftar di Bursa Efek Indonesia

Tujuan dari penelitian secara empiris untuk membuktikan adanya Pengaruh Profitabilitas ,Ukuran Perusahaan Terhadap Leverage Implikasi Terhadap Nilai Perusahaan Cosmetics and Household yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan. Peneliti menggunakan sampel 5 emiten dengan kapitalisasi pasar terbesar dari Index Saham LQ45 Bursa Efek Indonesia. mulai tahun 2011-2017. Penelitian menggunakan sampel 5 perusahaan cosmetics and household yang diambil dengan menggunakan teknik purposive sampling” “Metode analisis data yang dilakukan dalam penelitian ini menggunakan metode analisis regresi data panel. Untuk menentukan salah satu dari tiga pendekatan regresi panel yang akan digunakan yaitu ordinary least square” (OLS), berpengaruh negatif atau positif signifikan terhadap Leverage, Ukuran Perusahaan berpengaruh positif atau signifikan terhadap Leverage, Profitabilitas dan Ukuran Perusahaan berpengaruh positif atau signifikan terhadap Leverage. Profitabilitas berpengaruh tidak signifikan terhadap Nilai Perusahaan. Ukuran Perusahaan berpengaruh negatif dan positif tidak signifikan terhadap Nilai Perusahaan, Leverage berpengaruh tidak signifikan terhadap Nilai Perusahaan. Profitabilitas, Ukuran Perusahaan, Leverage berpengaruh tidak signifikan terhadap Nilai Perusahaan
Antecedents to Employer Branding

In the present competitive era, it has become difficult for organizations to attract and retain talented employees. In view of this constraint many organizations have adopted the employer branding concept in organizations. However, it has been found that multinationals and large business entities practice employer branding but it is not being practiced in SMEs in Pakistan. Thus, SMEs in Pakistan are not able to operate at full capacity due to lack of talented workforce. Past studies despite the importance of employer branding have used it in large industries. Moreover, these studies have examined the consequences of employer branding and have not adequately examined the mediating roles of personal organization and recruitment. This study has examined the effect of employer branding on organizational identification, personal organization, recruitment and satisfaction. Additionally, this study has also examined the mediating roles of personal organization and recruitment. The sample size for the study was 415 SMEs in Karachi. Smart PLS was used for testing the measurement and structural model. The results show that employer branding has a positive and statistically significant impact on organizational identification, personal organization, recruitment and job satisfaction. In addition, the study found that personal organization has a positive and significant effect on organizational identification while recruitment has a positive and significant effect on job satisfaction. Further, we find that recruitment mediates the relationship between employer branding and job satisfaction. Keywords: Employer branding, organizational identification, personal organization, satisfaction, recruitment.
"The place where people do not want to live". The effect of land ownership on human agency in Namibia's informal settlements.

The rapid urbanisation in Namibia led to the fast expansion of informal settlements, which are mainly characterised by a lack of basic services, such as running water, sanitation or electricity. To counteract the poor situation of informal settlements, land ownership is often argued to be a solution. While it is assumed to be an incentive for residents of informal settlements to invest in land development, many critical views doubt that the expected benefits actually occur. Since current strategies of the Namibian government to improve the living conditions in informal settlements do not reach their goals, this thesis examines whether land ownership could be a strategy for the country to improve the living conditions. Through quantitative surveys in parts of the capital’s informal settlements, it was evaluated, whether the participants would be willing to spend money on land development, following receipt of land ownership. This was evaluated along Amartya Sen’s Capability Approach, assuming that the enhancement of capabilities fosters human agency. It was found that the willingness to spend money on land development, and therefore to exercise agency, is existent with the majority of the participants. It is, however, limited by structural circumstances. It was further found that land ownership is not the only decisive factor for the participants, to spend money on land development or not. Gender, the permanence of their stay, as well as financial resources played significant roles in their decisions whether to exercise agency or not. Land ownership can therefore be considered as a first step, but not sufficient in itself in order to improve the living conditions in Namibia’s informal settlements. (Less)
Implications of Budgeting and Budgetary Control on Construction Project Delivery in Nigeria

The growing need for construction of all types coupled with a tight monetary supply has provided the construction industry with a big challenge to work within budget and invariably to cut cost. Clients expect a high level of transparency in project cost accounting and good value for their investment. This can only be achieved through proper budgeting and effective budgetary control of the building processes from inception to completion. This is the kernel of this paper. Having identified the target groups (clients, consultants and contractors) seventy respondent, purposively selected were given structured questionnaires, selected using stratified random sampling technique, a type of probability sampling in order to give everyone that falls into any of these identified target group equal and independent chance of being included in the sample. From the analyzed responses, it was observed that non application of relevant budgetary control has adverse implications like time and cost overrun on projects. It is therefore recommended that an effective application of budgeting and budgetary control will make way for successful completion and delivery of a construction project Keywords : Budgeting, Project Delivery, Construction client, Budgetary Control. DOI : 10.7176/CER/11-8-08 Publication date :September 30 th 2019
Factors Influencing the Adoption of Good Agricultural Practices and Export Decision of Thailand’s Vegetable Farmers

This research identified and investigated the factors influencing the adoption of good agricultural practices (GAP) and the decision making of small-scale asparagus and sweet corn farmers in Thailand to produce for export. In the study, a total of 147 vegetable farming households (66 and 81 asparagus and sweet corn growers, respectively) were randomly selected from areas with intensive vegetable cultivation. The binary logistic regression was used to analyze the information collected from this survey. The results revealed that the income variable is the most influential factor in the GAP adoption by participating vegetable farmers and that the location factor exerts the most influence over the growers’ export decision. Also, it is felt that to effectively increase the GAP adoption rate among the Thai vegetable growers, the exporters and relevant government agencies could make GAP certification compulsory.
Understanding The Benefit of Satisfaction Toward Mobile Shopping Applications

— The growth of information and communication technology, especially, the digital age, enhance the popularity of mobile applications. This study aims to analyze the important of satisfaction in mobile shopping applications. Shopee is a mobile shopping application based in Southeast Asia, an e-commerce platform that connects both buyers and sellers in transaction and do online shopping experience, even in smartphones. Refers to technology acceptance model (TAM) Theory, and this study examine other antecedents: enjoyment, innovativeness, and risk as predictor satisfaction. Further, the role of satisfaction in increasing repurchase intention, and reduce price sensitivity. Eight hypotheses were analyzed by structural equation modeling approach, using 734 respondents that were collected by purposive sampling. The result demonstrated that except innovativeness, all antecedents could drive satisfaction. Furthermore, satisfaction influences influences price sensitivity directly, and indirectly through repurchase intention. Based on thd finding, online marketers must concern toward some risk in order to decrease price sensitivity on mobile shopping applications.
Pengaruh Profitabilitas Terhadap Kebijakan Dividen Dengan Likuiditas Sebagai Pemoderasi

The purpose of this study was to analyze the effect of profitability on dividend policy by using liquidity as a moderating variable. Profitability is proxied using asset returns, the dividend policy is proxied using a dividend payout ratio, while liquidity is proxied using the current ratio. This research uses quantitative with the type of association research. The population is all 21 companies in the agricultural sector listed on the Indonesia Stock Exchange, then the sample was selected using a purposive sampling method and obtained 7 companies. Data is obtained from the annual report on the official website of the Indonesia Stock Exchange. The next data collected was analyzed using the moderated regression analysis. The results of the analysis prove that profitability influences dividend policy and liquidity moderate the relationship of profitability with dividend policy.