Miracle-dz/UniFAR-FTUs huggingface dataset:
Role of earnings management and capital structure in signalling early stage of financial distress: a firm life cycle perspective

Abstract Globally, the unravelling of the corporate scandals leading to big multinational firms stumbling down to bankruptcy suits caused enormous loss of wealth to the investors. This study explores how the earnings management and capital structure can signal an early stage of the distressed financial condition of firms during the firm life cycle in Indian listed companies. The sample firms for the study are the non-financial firms listed on the Bombay Stock Exchange. The study uses fixed-effects and random-effects analyses. The findings of the study indicate that discretionary accruals quality can predict the early stage of financial distress in the decline stage of firm life cycle. Understanding the information embedded in the discretionary accruals and leverage during various life cycle stages can lead to better investing, financing, operating and policy-related decisions. This study provides novel insights into the relationship between earnings management and firm life cycle. Focusing on the inter-relationship between financial distress signalling, earnings management, capital structure and firm life cycle, this work adds significantly to the finance literature.
The economic impacts of Covid-19 on the forestry sector: A case study in Turkey

The Covid 19 pandemic has led to considerable destruction of social and economic areas at a global level. This study aims to determine the economic impact of the Covid 19 pandemic on the Turkish forestry sector. In this context, 5 years (from 2017 to 2021) of wood-based product sales of an administrative unit, which carries out regional forestry activities in Turkey, were studied. The data concerning the product groups were subjected to a Laspeyres price index analysis based on the base period weight through the price and estimated price increase rate variables. In addition, correlation analysis was utilized to determine the relationships between the determined variables. The findings showed that the Covid 19 pandemic led to decreases in the Laspeyres price index values for the price and estimated price increase rates when compared with the pre-pandemic period, which was different on a product group’s basis. As a result, it can be said that the Covid 19 pandemic process created a considerable potential for a loss of income in wood-based products, which is one of the primary outputs of the forestry sector, and as of 2021, a recovery process has started.
The effect of the cooperative learning model on basketball games to improve junior high school students' learning

This research is motivated by the low value of student participation in the learning process of the basketball game, while another problem is that the model used by the teacher is not appropriate. Learning outcomes of junior high school students and to determine the effectiveness of the cooperative learning model of basketball learning in improving basketball learning outcomes of junior high school students. The type of method in this research is quasi-experimental. The instruments used to collect data are questionnaires, student assessment rubrics, and observations. The design in this research is One Group Pretest-Posttest Design. Data collection techniques in this study are interviews, preliminary research and offline questionnaire distribution. The place in this research is SMP Muhammadiyah 2 Yogyakarta. Data analysis in this study is tested using t-test which includes hypothesis testing, homogeneity test, and normality test. The results of this study indicate that there is an effect of the cooperative learning model on improving the learning outcomes of junior high school students about the game of basketball. Thus the hypothesis in the study is accepted.
Illicit financial flows in Mozambique’s natural resource sector: The effect of macroeconomic factors

The study investigates the illicit financial flows from the natural resource sector in Mozambique with a particular focus on the effect of macroeconomic factors. Relying on quarterly time series data (2008Q1-2019Q4), the study adopted the ARDL estimation procedure and a granger causality test for the purpose of analysis. From the results, it was revealed that real exchange rate and government budget deficit have a significant and positive effect on illicit financial flows from the natural resource sector in the long run. However, the short-run inflation as well as the government budget deficit and external debt were found to influence the movement of illicit financial flows from the natural resource sector in Mozambique. Furthermore, granger causality results revealed a bidirectional effect moving between illicit financial outflows and external debt, and between control of corruption and illicit financial outflows.
Synthesis of needle coke by co-carbonization of coal liquefaction pitch and refined soft pitch

ABSTRACT Needle coke was a type of engineering material and function artificial carbon material that was extensively utilized as a raw material for the synthesis of ultra-high power electrodes and nuclear graphite. The characteristics of the pitch have a considerable influence on the generation of needle coke of high quality. To study the potential of coal liquefaction pitch (CLP) for the synthesis of high-quality needle coke, refined soft pitch was utilized as an additive to generate needle coke via the co-carbonization method. The optical microscope (OM), scanning electron microscopy (SEM), X-ray diffraction, Raman spectrum, and curve-fitted method were used to analyze the microstructure, true density, carbon crystalline distribution, and micro-strength of the generated needle coke, respectively. Factually, the blending of CLP and refined soft pitch was an essential method to adjust the thermal stability of the pitch mixtures. In addition, co-carbonization of CLP and refined soft pitch was an effective technique for preparing needle coke of high quality with a true density of 2.206 g/cm−3 and a fibrous structure and leaflet structure content of 94.44%.
A study on quantitative and qualitative characteristics of water obtained from the air conditioning systems

As the city of Kashan is located in an arid area in Iran and is facing a severe water crisis, condensate water recovered from air conditioners could be considered a potential water source. The study aimed to evaluate this water source in terms of its quantity and physical and chemical character- istics. A total of 72 condensate water samples were collected from air-conditioners during three months in summer 2021. The samples were tested for pH, electrical conductivity, turbidity, total hardness, total dissolved solids, alkalinity, nitrate, chloride, CO 2 , Pb, Zn, Cd, and As. It was found that each device produced on average of 0.83 liters of water an hour. The physical and chemical characteristics of the water meet the World Health Organization and Iranian Standards for drinking water except for heavy metals concentration. Finally, it is concluded that the water quality is appro- priate for a variety of non-drinking purposes and, due to the significant volume, the decision to utilize such a large volume of water is economically sensible. However, due to the presence of heavy metals in the recovered water, human and environmental health criteria must be taken into consideration.
Working Toward Becoming Doctoral Researchers: A Collective Autoethnography of International Students in Australia

It is well established that international education can profoundly influence a student, including identity and agency formation and the acquisition of knowledge and culture. This study applies the concept of self-formation to reconceptualize the international student experience. It captures the development, changes, and operation of identity and agency during self-formation. Utilizing collective autoethnography, the authentic experiences of three international students studying in Australia during the Covid-19 pandemic were collected. These stories illustrate their transformation from international students to student researchers. Through thematic analysis, three phases have been identified in this study, which are self-exploration, self-positioning, and self-determination and shedding light on the role of agency and hybrid identity. A further scholarly investigation is advocated to enrich the discussion of self-formation and add a nuanced investigation into the variability of individual experiences.
The role of national culture in financial innovation and bank stability transmission

Abstract This paper examines the role of national culture in the transmission process through which the growth in credit to the private sector can lead to bank stability in 107 countries over 2005 and 2017. We performed the examination using the quantile regression and the dynamic generalised method of moment to explore asymmetry properties in the panel dataset and address endogeneity challenges that can affect the efficiency of the results. We found that national culture dimensions influence the impact of financial innovation on bank stability. On the specific effect of national culture, we found that higher levels of indulgence and long-term orientation serve as a substitute for financial innovation in promoting bank stability. Higher levels of individuality and masculinity have no effects on the impact of financial innovation on bank stability. Higher power distance and uncertainty avoidance complement the relationship between financial innovation and bank stability. Finally, countries with lower levels of indulgence and long-term orientation can increase access to bank credit to boost banking system stability. The implication is that regulators should consider the cultural orientation of their communities in promoting sound financial intermediation.
The Role of Female and Millennial Directors on the Environmental Performance of Indonesian SOEs

The Indonesian Ministry of SOEs seeks to increase the proportion of female and millennial directors on the SOE board of directors to improve the environmental performance of SOE. This study aims to obtain empirical evidence of female and millennial directors' influence on the environmental performance of SOE. The results indicate that female directors have a negative effect on environmental performance. The proportion of female directors is only a political reason to meet the quota requirements for women directors on the SOE board of directors. They only practice tokenism without having management power over the environment. Conversely, millennial directors have a positive impact on environmental performance. Robustness testing shows the same results as the primary research model and proves that this study's findings are robust. This research has implications for The Ministry of SOEs to increase millennial directors' representation to improve SOE corporate governance and obtain high environmental performance. Keywords: female directors, millennial directors, environmental performance
Reflexivity and the perpetuation of inequality in the cultural sector: half awake in a fake empire?

ABSTRACT Discourses of social justice offer the sense of a progressive and developing narrative within the arts sector. Cultural democracy, cultural equity and cultural diversity address broad policy issues related to production, consumption and representation. This article questions whether these approaches have failed in their challenge to the long-established power dynamics of the cultural sector. We take this position of failure as a starting point for a self-reflexive account of the lack of progressive change in the sector. We argue that reflexivity is needed to avoid the elision of the progressive impulse through the inauthentic and rhetorical promotion of ‘fakequity’. As scholars from divergent yet mutually Anglo-centric traditions, our aim is to better understand how a self-reflexive approach might counter the (non)performative behaviour of the cultural sector. Without such an approach, initiatives supposedly designed to be culturally democratic risk enforcing structures of exclusion and facilitating a ‘non-performative woke democratisation of culture’.
Neurofunctional Domains Derived from Deep Behavioral Phenotyping in Alcohol Addiction

Objective: We evaluated whether three neurofunctional domains proposed to be critical in the addiction cycle: Incentive Salience, Negative Emotionality, and Executive Function, could be identified through factor analysis of a deeply phenotyped clinical sample. Method: Clinical, behavioral, and self-report measures of addiction, personality, cognition, behavior, and exposure to early life stress were collected as part of a screening and natural history study of alcohol use disorders (AUD) in 454 individuals representing the spectrum of alcohol use and use disorders. The Multiple Indicators Multiple Causes (MIMIC) approach was used to identify significant predictors of the latent factors identified by the analysis. Results: We found significant support for both three- and four-factor models to explain biobehavioral variation in this sample of AUD participants and controls, but the three-factor model had the best fit indices. With some nuances, including cross-correlation (lack of independence) between the three factors, the factors corresponded to Incentive Salience, Negative Emotionality, and Executive Function [Executive Control]. The MIMIC model revealed that both exposure to early life stress and sociodemographic variables predicted these Conclusions: These findings suggest that three correlated neurofunctional domains are relevant for AUD. More work is required to validate and standardize measures of neurofunctional domains in AUD, to extend these findings to other addictive disorders, and to relate variations in them to predisposition, clinical course, treatment response, neuroimaging data and other psychophysical indicators. This study found differences in cognitive, affective, and motor domains related to levels of alcohol consumption. These initial findings suggest that further testing of a comprehensive model in clinical samples is warranted. Thus, the present study attempts to begin such a line of inquiry. We sought to test the ANA model by applying factor analytic techniques to a deeply phenotyped sample across the spectrum of alcohol use and alcohol use disorders, ranging from healthy individuals up to and including patients with DSM-IV alcohol abuse or dependence, i.e., alcohol use disorder (AUD) in DSM-5 terminology. Based on developmental models of SUD (8–10), we hypothesized that family history, adverse childhood experiences (ACEs), and age at first drink would predict the scores of individuals on factors emergent from this analysis.
Corruption and Growth in Developing Countries: Does Self-Employment Matter?

ABSTRACT:In developing countries where self-employment is a survival strategy forced on the poor due to their precarious circumstances, corruption and economic growth (growth) relationship cannot work in isolation. Insufficient earnings from self-employment can make people vulnerable to engage in corruption, or they might be victimized by it. The study aims to examine the impact of self-employment on corruption and growth relationship. A sample of 79 developing countries covering 2013-2018 is used. The empirical analysis is done using the two-step system GMM estimation technique. Self-employment is measured in male self-employment, female self-employment, and total self-employment. Following the comparability issues with the Corruption Perception Index (CPI) from Transparency International (TI) prior to 2012, the study employed CPI data after 2012. Further, the study has used marginal effects to provide substantially meaningful information on the impact of corruption on growth at varying levels of self-employment. Prima facie, evidence suggests that self-employment plays a vital role in moderating the effects of corruption on growth. This is because the effects of corruption on growth are not static, and they vary based on the levels of self-employment. In the case of all three forms of self-employment, i.e., male, female, and total, corruption and growth are negatively related at one standard deviation above the mean on self-employment levels. The negative relationship is less pronounced at the mean. Corruption and growth are positively related at one standard deviation below the mean. Substantively, these results imply that corruption decelerates growth when more individuals are self-employed. When fewer individuals are self-employed, corruption accelerates growth. These findings are robust to several sensitivity checks. As the effect of corruption on growth is found to vary based on the levels of self-employment, any anti-corruption policy that does not take on board the levels of self-employment might prove to be ineffective. Therefore, any policy intervention to mitigate the effects of corruption on the growth of developing countries should consider the levels of self-employment. Policies to foster self-employed and strengthen their skills to help them find better-earning jobs are a way forward.
Mobile-based aural oral skill lessons: The effects on EFL teacher trainees’ oral performance

Abstract EFL teacher-educators and teachers are seen as ignorant of teaching aural skills for referring to resource shortages is a common mechanism for their scapegoating. It hinders students’ opportunity to boost oral proficiency in the abundance of their smartphones in the classrooms to learn aural and oral skills. Hence, Moodle 3.0, a learning application, was used to create and deliver aural comprehension lessons by customizing audiovisual texts on social media to practice oral skills. A one-group-only quasi-experimental, Interrupted Time Series Design was employed to investigate the effect of mobile-based aural comprehension lessons on the general and specific oral skills’ performances of the preservice teacher trainees at Arba Minch Teacher Education College in Ethiopia. A total of 25 trainees of the 3-year diploma program were taken comprehensively as samples. To analyze data quantitatively, in addition to descriptive methods, Kruskal-Wallis, and Wilcoxson’s Signed Rank Tests were run to inferentially determine the significance of differences in the effects across the oral sub-skills and on the trainees’ general oral performance, respectively. Thus, the results disclosed that mobile-based aural oral skill lessons had positive significance in the trainees’ general oral performance without significant differences in the effects in performance across the oral sub-skills. Finally, the researchers recommended others to investigate and minimize first language interference and pronunciation problems of EFL learners. The EFL teacher trainees’ learning styles should also be further studied to understand the effect of mobile-based aural-oral skill lessons on their EFL learning/studying habits after the exposure to mobile-based lessons.
Alumni network, CEO turnover, and stock price crash risk: evidence from China

Abstract This paper empirically tests the impact of CEO’s alumni relationships on the stock price crash risk during CEO turnover. Empirical tests find that CEOs’ advantage among alumni networks will increase stock price crash risk during CEO turnover to some degree. However, this effect is built on the CEO’s power inside the firm that was established during the long tenure on the position. Further research finds that analysts’ following can exacerbate the release of bad news, however, it seems that the either internal corporate governance or external cannot effectively monitor the opportunistic behavior of CEOs on the whole. In addition, the positive effect of alumni network on stock price crash risk mainly exists in the regions where the legal environment is weak, that is, a sound legal environment can effectively prevent the opportunistic behavior of managers. Besides, the experience of the M.B. A program may strengthen the CEO’s tendency to take advantage of alumni connections to withhold bad news. This paper sheds light on the risk that social connection may bring and conducts to a more comprehensive understanding of the role that social network plays in business activities.
Predictor Organizational Citizenship Behavior through the Role of Mediation Organizational Commitment

The article aimed of analyzing the effect of perceived organizational support and organizational justice on organizational citizenship behavior through organizational commitment as mediation or intervening. It studied at he Public Sector Institution in Jakarta. The population of this study were 642 employees of Instansi X, consisting of Civil Servants (PNS), TNI soldiers, and members of the National Police, ranging from non-echelon to echelon I/equivalent levels. The sampling technique used non-probability sampling (purposive sampling). The questionnaire was addressed to Instansi X civil servants from non-echelon to echelon III levels. The results of distributing questionnaires obtained a sample of 200 respondents. The research method used a quantitative approach while the data analysis method used descriptive statistical analysis and SEM (Structural Equation Modeling) analysis with the Analysis of Moment Structures (AMOS) version 24 program. The results showed that perceived organizational support and organizational justice had a positive and significant direct effect on organizational citizenship behavior and organizational commitment. The results of this study produce a contribution to the development of literature regarding the effect of perceived organizational support and organizational justice on organizational citizenship behavior through organizational commitment as mediation/intervening, as well as adding theoretical contributions to predictors of the emergence of organizational citizenship behavior of employees in the government sector which are still rarely found. Keywords: Perceived Organizational Support, Organizational Commitment, Organizational Citizenship Behavior
Social capital and knowledge creation: a higher education institution networks

Abstract Social capital concept has become popular over the past decades. What is not known in literature and worth investigating is the network designs and nature that enhance the development of new learning ideas and knowledge creation. The aim of the paper is to examine network structure dimensions, namely centrality (bonding) and structural holes (bridging or looser ties) of social capital formed within higher education networks that stimulate the development of new ideas and knowledge creation of the participants in the networks across multiple domains of science. This study employs negative binomial regression on a sample of participants within a higher education network to predict the development of new ideas and knowledge creation. The results show that the different features of social capital dimensions influence the development of new ideas and knowledge creation of the participants in the networks differently. Specifically, the study reveals that the brokerage network appears to be more relevant than cohesion in the Ghanaian higher education institution networks. When knowledge creation is decomposed into different fields of science, Health Science is found to be the most productive. The decomposing of the knowledge creation into different fields of science remains a value of this study.