Miracle-dz/UniFAR-FTUs huggingface dataset:
The Impacts of E-Business on Customer Satisfaction: The Case of Selected Insurance Companies in Bale Robe Town

The purpose of this study is to investigate the impacts of E-business services on customer satisfaction in selected insurance companies in Robe town. The study measured E-business and its relation with customer satisfaction in the selected public Ethiopian Insurance Corporation and private United Insurance Companies. The sample consisted of 268 respondents’ selected based on random sampling procedure. Primary data were collected by using 5-point Likert scale questionnaire and interview with customer service managers and customer service supervisors of the selected insurance companies. A total of 226 questionnaires were properly filled and returned. The result of the study showed that service quality dimensions; assurance, empathy and reliability have strong influence on E-business user’s satisfaction level respectively and weak impact with tangibility and responsiveness to customer satisfaction level in selected insurance companies in Robe town. The correlation results indicate that there is a positive correlation between the dimensions of service quality and customer satisfaction. The results of the regression test showed that offering E-business quality service have impact on overall customer satisfaction. Thus, the major problem faced by insurance companies in relation to E-business network failure due to poorly developed telecommunication infrastructure, lack of reliable power supply and lack of ICT knowledge from internal customers, lack of integration E-business with bank service and lack of promotion from branches. In order to sustain a reliable service using new technology, insurance companies should work with government bodies (Ethiopian Telecommunication and Ethiopian Electric Power), should work on integration with bank and should work on promoting E-business for customers to gain competitive on insurance industry
Analysis the use of P2P lending mobile applications in Indonesia

Nowadays, the development of technology is developing so fast and has touched every aspect of human life, from education, health to financial services to the community. One of the technological developments in the field of financial services is the P2P Lending application where people can borrow online. The development of the use of P2P Lending applications is so fast that it reaches one million users as of May 2018, but in the journey, there are many cases that affect users both socially, ease and performance when using the P2P Lending application. Therefore, the authors conducted a study to look at the influence of Performance Expectancy, Effort Expectancy and Social Influence on Behavioural Intention on the Use of P2P Lending Mobile Applications using Regression statistical tests. The research result explains the positive influence of these three factors on Behavioural Intention using P2P Lending applications which are moderated by Age and Gender.
Corporate Governance and Financial Statement Fraud among Listed Firms in Nigeria

The study looked into the association which exists amid financial statement fraud and governance among business organizations in Nigeria. A population of 122 non-financial companies registered on Nigeria stock exchange was limited to 20 firms employing the rule of thumb based on stratified and simple random technique for a period of 2012-2016. The method of data analysis is panel regression. The dependent variable, fraud in the financial statement was measured using the Beneish M-score model while the independent variable was measured using audit committee independence, board structure. Findings show that an insignificant association exist amid audit committee independence, the composition of the board and financial statement fraud. This research design suggests regarding the reduction of the occurrence of financial statement fraud, less emphasis should be placed on audit committee independence, board composition and independent non-executive directors’ effectiveness.
Shared Value Creation in Australian Insurance Industry: The Qualitative Case Studies of IAG and AIA

This study explores the societal and economic value creation by large Australian insurance organisations, which integrate ‘shared value’ business model into their core business. The research objective of this paper is to explore the adoption of three value-enhancing thematic components of the applied shared value model, which are reconceiving products and markets, redefining productivity in the value chain and enabling local cluster development, by two Australian insurance organisations. Using case study design, the thematic analysis of primary interview data reflects how Insurance Australia Group (IAG) and American International Assurance (AIA Australia) have utilised the shared value model to create social value while generating economic value. The secondary findings also identify a fundamental shift in the customer value propositions within the conventional insurance industry, demonstrating successful utilisation of shared value model. The findings will help future academic researchers and practice managers to understand the evolving thematic components of value creation operating within the Australian insurance industry. Keywords : Shared Value, Australian Insurance Industry, Qualitative Case Study DOI : 10.7176/EJBM/11-30-09 Publication date :October 31 st 2019
The Influence of Regional Culture on U.S. Domestic Mergers

This paper attempts to contribute to the financial economics M&A literature by providing empirical evidence concerning the effect of regional culture on the volume and gains of mergers. For a sample of U.S. domestic mergers ranging from 1985 through 2017, I find evidence which suggests that interregional cultural distance negatively affects merger volume between region-pairs, measured both in number and aggregated deal value. I do not find a significant effect of cultural distance on cross-regional merger gains. Regressions include year, acquirer, and target region fixed effects and standard errors are robustly calculated. Tobit or Heckman corrected OLS regressions are employed to control for selection bias.
THE EFFECT OF MANAGEMENT OF SERVICE STRATEGIES ON QUALITY OF PUBLIC SATISFACTION SURVEY ON NUCLEAR EMERGENCY RESPONSE AT RSG-GAS SERPONG, TRIGA2000 BANDUNG AND KARTINI YOGYAKARTA RESEARCH REACTOR

A study has been carried out to contribute to Indonesia's disaster management system for nuclear emergency preparedness and response. This study is very important to improve nuclear emergency preparedness and responses to local authorities who have the potential risk of a nuclear disaster arising from an emergency nuclear research reactor. The difference in reactor power provides an overview of the different potential hazards. This paper analyzes the nuclear emergency response plan of the Indonesian nuclear research reactor. They are RSG-GAS (30 MWth) in Serpong, TRIGA2000 (2 MWth) reactor in Bandung, and Kartini reactor (100 KWth) in Yogyakarta. A good quality management strategy can contribute to people's satisfaction compared to current international standards. This study concludes that the potential danger of the reactor is in line with the power and characteristics of the reactor. Among the three, RSG-GAS has the highest potential hazard with a potential impact of up to 5 Km, followed by the TRIGA2000 reactor with a potential impact of up to 1 Km, and the least is the Kartini reactor with a potential impact of up to 200 m. The operation concept used in the contingency plan is in line with international standards. This research found that a good service strategy management plan is not equipped with a reference value for every protective action taken will cause community satisfaction will not be of good value. Therefore, reviews and updates are needed to improve the plan. Another challenge found in this study, one of which is the availability of Iodine Thyroid Blocking Agent (KI pills), also needs to be solved so that it is prepared for an effective response.
Corporate social responsibility and hospital brand advocacy

Purpose This study aims to examine relationships between corporate social responsibility (CSR) toward two key stakeholder groups – patients and society and hospital brand advocacy, and the mediating role of trust and patient-hospital identification (PHI) and the moderating role of hospital type on these associations. Design/methodology/approach The sample of 455 hospital patients was surveyed in Vietnam. Findings The results suggest that both CSR toward society and patients are positively related to brand advocacy. The influence of CSR toward patients on brand advocacy was stronger for private hospitals than public hospitals. Trust and PHI independently and partially mediate relationships between both stakeholder groups of CSR and brand advocacy with the exception of the trust, which fully mediates the relationship between CSR toward society and brand advocacy. Trust and PHI serve as serial mediators. Practical implications Hospitals can promote patients’ organic word of mouth through CSR initiatives and focusing on the reliability, safety and quality of care. Originality/value This study examines the mediation effects of trust and PHI and moderating role of hospital type in the relationships between two components of CSR effort and hospital brand advocacy.
NSAIDs As Microspheres

Nonsteriodal anti-inflammatory drugs (NSAIDs) are amongst the most commonly prescribed medications in the world. Almost all the NSAIDs available in the market have severe side effects. As awareness of the GI side effects associated with NSAIDs increases, safety becomes a primary requisite in treatment. A trend in NSAID development has been to improve therapeutic efficacy and reduce the severity of GI side effects through altering dosage forms by modifying release of the formulations to optimize drug delivery. One such approach is using polymeric microspheres as carriers of drugs. A brief review of the NSAIDs which are incorporated into microspheres, the polymers used, various methods of preparation, in vitro and in vivo evaluation are given in this review with more importance to methods adopted.
Intraday Disclosure Timing Deviations and Their Implications for Financial Reporting

A firm makes several financial reporting and disclosure decisions in a short period of time. Seemingly unrelated decisions may be correlated because of stability in management traits or the continuation of a firm’s accounting information system. We find that firms with greater deviations from their earnings announcement intraday timing patterns during a fiscal year tend to report larger magnitudes of discretionary accruals for that year, suggesting that intraday timing deviations are negatively associated with the quality of subsequent financial reporting. This finding is attributable to either managerial opportunism or ineffective accounting information systems. Investors do not seem to immediately and fully recognize that intraday timing deviations are a telltale sign for the quality of subsequent financial reporting. In the months after the signal becomes available, firms with inconsistent intraday timing have significantly lower stock returns than firms with consistent intraday timing.
COMPANY VALUE IMPROVEMENT THROUGH FUNDING POLICY BASED ON OWNERSHIP STRUCTURE (COMPARISON STUDY AT CONVENTIONAL AND SHARIA MANUFACTURING COMPANIES)

This research aims to discuss and analyze the influence of ownership structure on the value of the company by dividend policies. The companies analyzed in this research were manufacturing companies listed on Indonesia Stock Exchange (IDX). Data that has been collected is analyzed using Multiple Regression. The results showed that managerial ownership and institutional ownership have a negative and significant impact toward debt policy and company value, while debt policy has a positive and significant impact toward firm value. This phenomenon shows that both shareholders of management and institutional shareholders consider debt policy endanger their position in the company, and will not be materially profitable. Meanwhile, the debt policy is considered as a positive signal of the existence of a business project that the company works on, because the company needs a lot of funds. On the other hand, the ownership composition of shares dominated by management and institutional shareholders is seen as a threat in the community, because there are opportunities to benefit themselves but will not benefit the community. In the end, information asymmetry is still a problem between individual and small shareholders, with shareholders who are able to obtain important company information such as institutional shareholders and shareholders who also control the company's management.
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers

We investigate the relation between media coverage and the trading behavior of short sellers around earnings announcements. Prior research provides conflicting evidence on the role of the media, with some studies finding that the media can impede the price discovery process. Our evidence indicates that short sellers increase their activity in line with the tone of media coverage around earnings announcements, after controlling for earnings news and other factors that affect relative levels of short selling. Furthermore, we show that information in the media successfully forecasts earnings information in the days leading up to the earnings announcement, and that short sellers trade in a manner consistent with information reflected in media coverage preceding the earnings announcement. Our findings are consistent with information contained in the media having value relevance, and suggest that the media may help to facilitate the price discovery process around the release of earnings.
Study of the acceptance and effect of audit automation software used by financial auditors on the legal mission

Despite the recommendations of audit standards to use audit technologies to increase audit efficiency and effectiveness, recent research suggests that audit technology use is fairly low, so, the audit performance can’t be reached. Therefore, the goal of this research was to investigate the factors that determine the acceptance and the impact of an audit technology (automation audit software) in the financial audit. Based on the technology acceptance model and the impact models of technology at the individual level, the conceptual model formalize relations between external variables, beliefs auditor, satisfaction and the perceived performance. We investigate these issues using data on 102 auditors/ users of audit automation software. The results demonstrate that user satisfaction was an important indicator of acceptance of automation audit software in the audit Field. The perceived performance (efficiency and effectiveness) is affected positively by the satisfaction of financial auditors with the software and their beliefs about the usefulness of these tool. This study provides insight into the role of an audit automation software plays in the audit efficiency and effectiveness
Financial literacy among small and medium enterprises in Zimbabwe

Background: Global concerns about financial literacy have heightened following the 2007–2008 global financial crisis during which it became apparent that lack of financial literacy was one of the factors that contributed to detrimental financial decision making. This recognition shows that poor financial decisions have a harmful overspill impact on financial and economic stability in a country. Complex financial markets call for exceptional levels of financial competence to enable individuals and business people to make intelligent choices among competing financial products. The study was conducted in two provinces of Zimbabwe, namely, Harare and Mashonaland Central Province among small and medium enterprises (SMEs) who were in operation. Aim: The study sought to ascertain the level of financial literacy among SMEs business owners and to identify factors that influence the financial literacy levels. The research will give an insight on the state of preparedness of SMEs to participate in highly complicated financial markets. This adds to the existing scarce literature in sub-Saharan Africa on financial literacy levels among SMEs. Setting: The study was conducted among SMEs who reside in two provinces of Zimbabwe namely Harare Province and Mashonaland Central province. Methods: A quantitative cross-sectional research design was employed, with data collected by means of a questionnaire administered to a sample of 384 SMEs in Harare and Bindura districts. Results: Findings revealed lower levels of financial literacy among SMEs. The main variables influencing financial literacy levels were interest rates and inflation. Conclusion: The study concludes that financial literacy among SMEs is low, and hence there is a need to introduce financial literacy education among small business owners. It is recommended that measurement of financial literacy be extended to different population cohorts to provide baseline data on which policies can be crafted.
HIPOCALCEMIA E HIPOPARATIREOIDISMO CLÍNICO APÓS TIREOIDECTOMIA TOTAL HYPOCALCEMIA AND CLINICAL HYPOPARATHYROIDISM AFTER TOTAL THYROIDECTOMY

ABSTRACT Background: Hypoparathyroidism after total thyroidectomy is a common complication although the majority of cases areasymptomatic. The present study was prompted in order to correlate postoperative serum calcium levels and clinical signs andsymptoms of hypocalcemia. Methods: Fifty-seven patients operated on for total thyroidectomy were retrospectively studied atHospital das Clinicas of Sao Paulo University. Serum calcium levels were measured 48 hours and six months after surgery andwere correlated with signs or symptoms of hypocalcemia. Results: Transient hypocalcemia occurred in 37% and permanenthypocalcemia in 18%. After six months, 50% of symptomatic patients were not hypocalcemic and 57% of hypocalcemic patientswere asymptomatic. Conclusions: The diagnosis of hypocalcemia after total thyroidectomy based solely on clinical evaluationis not reliable; therefore, serum calcium levels should be monitored routinely after total thyroidectomies. Key Words: Thyroidectomy; Hypoparathyroidism; Hypocalcemia.
Digitalisation and the Performance of Micro and Small Enterprises in Yogyakarta, Indonesia

This study examines the effects of internet use, as part of digitalisation, on the performance of micro and small enterprises (MSEs) in Yogyakarta province. Using primary data on MSEs in Yogyakarta, the paper exploits conceivably exogenous variations in the cellular signal strength that MSEs receive to connect to the internet, once number of local cellular transmitters, location topography, local building and infrastructure development and sectoral characteristics are controlled. The findings show that internet use has enabled MSEs to engage in the digital economy and has improved labour productivity and exports. The associated monetary benefit due to internet use is substantial for local people.
How religiosity influences the consumption of luxury goods: exploration of the moral halo effect

The purpose of this paper is to explore the role of religion, morality and mindset in influencing perceptions of luxury products. ,The study uses three experimental studies to investigate this relationship. ,Study 1 shows that religiosity influences negative moral emotions (but not positive moral emotions), which then negatively influence luxury consumption and morality evaluations. Study 2 replicates the effects of Study 1 and shows that priming a moral (marketplace) mindset decreases negative moral emotions and increases luxury consumption evaluations for highly (less) religious consumers. Study 3 explains the effects found in Studies 1 and 2 as driven by moral licensing, such that priming a moral (marketplace) mindset decreases (increases) the negative moral emotions experienced by those primed (not primed) with religiosity. Study 3 also improves the external validity of findings by including a social media sample of regular luxury purchases. Implications for theory and marketing practice are discussed. ,The present research is limited by samples conducted in Western culture with a predominantly Western, Christian religious audience. Future research should examine how moral vs marketplace mindsets differentially influence the consumption of luxury products for Eastern religious consumers (e.g. Hindus, Buddhists and Confucianists). Additionally, this research was conducted using Allport and Ross’ (1967) religiosity measure. Some could argue that the measure is not the most representative for atheists or agnostics or is outdated, so further research would benefit from replicating and extending the findings in this paper with other, newer religiosity measures better adapted to measure all belief systems. ,Marketers of luxury products should realize the potential of a new target audience – religious consumers. While religiosity is positively correlated with negative moral emotions toward luxury products in Study 1, Studies 2 and 3 reveal that priming a moral mindset can reduce negative affect and increase evaluations of luxury products. Thus, marketers could seek out ways to emphasize morality in messaging. For example, a marketer may incorporate words such as virtues, ethics and/or noble, when describing attributes of their brand in advertising, thereby resulting in a moral licensing effect. Research suggests advertising content has the potential to influence consumers’ perceived moral obligation, inclusive of the moral or immoral nature of the consumption of luxury brands. ,While the link between religion and luxury goods is evident in popular culture, previous research has yet to empirically explore this relationship. This study fills this gap by investigating the role of religiosity on the perceived morality and ultimately the purchase of luxury branded goods.
Objectives & key results for active knowledge sharing in IT consulting enterprises: A feasibility study

Objectives and Key Results (OKRs) have been utilized by numerous leading global enterprises for performance evaluation from a holistic perspective. Nonetheless, the applicability of OKRs for knowledge sharing has been rarely discussed. This paper aims to investigate the feasibility of the adoption of OKRs for active knowledge sharing in IT consulting organizations. As a case study, this project was conducted at an IT consulting organization in Bangkok, Thailand among thirty‐three participants involved in a training session. Some of these participants volunteered to develop their team's OKRs. All participants were interviewed regarding the possibility of adopting OKRs for knowledge sharing based on Technology Acceptance Model (TAM). In general, participants tended to have positive perceptions regarding usefulness, ease of use, trust, and intention to use with some concerns surrounding compatibility with staff who lack creative and leadership personalities. The current study has shed some light on how OKRs may be adopted to support knowledge sharing within organizations.