Miracle-dz/UniFAR-FTUs huggingface dataset:
Can quality of life index measure oral health over the years? A systematic review

The referred quality of life has been increasingly used in dental studies to measure the impact that the dental treatment can cause on the individuals. However, there are few studies that monitor longitudinally this condition. Objective: The aim of this study was verify the behavior of the impact of the quality of life of the individuals through a systematic review on observational or interventional longitudinal studies. Literature review: The articles were selected in the period from February 5th to March 15th of 2014, with selection criteria: Objectives of the study, longitudinal studies, assessment of the quality of life of the studied population. The determination of the 24 selected articles was conducted by two examiners and revised together. Results: The study generated five tables related to common areas of dentistry: prosthesis, dental caries, geriatric health, orthodontics and oral oncology. The impact achieved in the quality of life of the people with the treatment was not maintained over the years. Conclusion: The quality of life of the individuals is little influenced by dental treatments over the years, with the exception of the cases of prosthesis and severe orthodontic treatments. The impact of the quality of life seems to be a measurement of occasional use, preferably carried soon after some oral intervention and not for longitudinal studies in which other factors cannot be controlled.
Work and Social Protection in the Platform Economy in Europe

The chapter presents emerging evidence on the development of the platform economy, paying particular attention to the motivations for entering platform work, the conditions of platform work, and the extent of social protections afforded platform workers. Debate thus far has tended to be highly speculative and lacking in grounded empirical analysis, with policy-makers in particular actively looking to regulate platform work on the basis of its novelty as a form of employment within the wider context of the decline of the “standard employment relationship. ” The chapter explores such concerns through an analysis of European Union labor market data and a unique data-set of circa 1,200 online “click workers” across four established platforms. A novel contribution of the analysis is to differentiate between those that only work on platforms (work-dependent platform workers) and those that do such work in addition to another job. The analysis suggests that work-dependent platform workers are more likely to be differentiated by their motivations for doing such work than their experiences of job quality or access to social protections. However, the relationship between platform working and levels of social protection is complex, notably in terms of combined level of social protection and the contractual arrangement of additional job holders. This leaves us to conclude that policy initiatives designed to address gaps in social protections for platform workers would be more appropriately targeted toward problems of insecure work more broadly. Finally, a number of areas for future research are outlined.
MICE Model: Artificial Tourism Potential

Pangkalpinang City located in Bangka Belitung Islands Province, Indonesia which has a unique charm in the form of the physical uniqueness of the natural environment of the countryside and the natural wealth of tourist charm. Social life its people are packed naturally and attractively so that the attractiveness of the city can encourage the entry of national and foreign tourists. In developing tourism in Pangkalpinang City, some problems obstruct the implementation of tourism development and the optimal empowerment for communitybased tourism managers. This study aims to identify the right strategy for tourism development in Pangkalpinang City. The method used in this research is qualitative analysis in strategy identification. The results show that the most appropriate strategy to be applied is to use an artificial tourism potential strategy approach in the form of MICE (Meetings, Incentives, Conferences, and Exhibitions) where the strategy can lead to a "snowball effect" on the potential of natural tourism around the city of Pangkalpinang. The regional government needs to overcome the marketing variables except for place dimension that causes a distraction for artificial tourism potential in the
Service innovation process digitization: areas for exploitation and exploration

Purpose The purpose of this paper is to review the dominant role which technology plays in the new service development (NSD) process and indicate the critical success factors that managers should have in mind during the implementation of service projects, as well as the extent to which NSD lead to technological investments. Design/methodology/approach Studies were identified using a three-phased literature review methodology, which was suggested by Webster and Watson (2002). A total of 144 papers have been categorized and analyzed based on their content. Findings The findings of this paper indicate that information technology (IT) is a critical factor for the success of new services, but managers ignore its benefits. It could be used during the development process, to support managers to produce innovative services. Practical implications This study provides practical implications for IT managers, to increase the success rate of service innovation. The understanding of the effect of technology on firm performance can help managers to use technology to increase firms’ performance and provide an opportunity for organizations to benchmark their own processes of service innovation technology with their competitors. Originality/value This paper may be of interest to academics who are already studying service innovation or NSD-related scientific areas or researchers who have been introduced to the field but they are interested in examining more specific insights into where current research topics in this literature can be located and how they may contribute to them.
Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption

Purpose – The present study evaluated whether there were reductions in the relevance of the accounting information of Brazilian energy distributors in the post-IFRS period. Design/methodology/approach – The rationale for such a conjecture stems from the fact that after the adoption of international accounting standards, energy distributors were unable to register regulatory assets and liabilities concerning their activities. Besides, the same hypothesis was also evaluated for Canadian electricity incumbents. The inclusion of the Canadian companies in this study was the result of the permission given by the IASB, through IFRS 14, so that adopters of international standards from 2015, could continue to register the regulatory items. Findings – Using a value relevance model it was possible to conclude that there was a reduction in the relevance of the accounting information in the Brazilian case and that this decrease is very potentially related to the write-off of regulatory assets after IFRS. It was also observed that the same effect did not occur in the Canadian companies after the adoption of this normative set. It was also verified that before the IFRS, both the regulatory assets of Brazilian companies and of Canadian firms, were from the statistical perspective also incorporated into the market value of the companies analyzed, denoting similar behavior on the part of investors. Originality/value – That is, although the economies of these jurisdictions are distinct, investors incorporated such accounting assets into stock prices because they could potentially verify realization rates on such items. Thus, it is concluded that the adoption of international standards did not benefit Brazilian energy distributors by distancing the book value from their market value.
The impact of Self-service technologies and other non-technology drivers on customer satisfaction in the Irish supermarket industry

Customer satisfaction in retail supermarkets is driven by the quality of service being offered. With rapid advancements in technology, self-service technologies (SST) is one such channel being adopted by retailers to serve customers. Other than these technological interface, there are also certain non-technology elements like servicescape, value for money and employee service present in the supermarket which justifies the service quality being offered by the firm which further affects the customer satisfaction levels. Therefore, the purpose of this paper is to examine the impact of SST on customer satisfaction, after controlling for known non-technology drivers of customer satisfaction in Irish supermarket industry. This research embraces a cross-sectional research design following a quantitative approach in which questionnaire data was collected from 161 people through an online survey, who have previously used SST during their visit to the supermarket. Convenience and snowball sampling technique was used to get survey responses and in order to test the hypothesis posited in the study, multiple regression and hierarchical regression analysis was used. The results of multiple regression analysis show that enjoyment, assurance and convenience attribute of SST are positively associated with customer satisfaction. Additionally, the hierarchical analysis reveals that when the controlling non-technology elements are included in the model with SST attributes, the non-technology elements by themselves contribute higher degree of variance in customer satisfaction in comparison to the SST attributes which add a minimal explanatory power to the model. The key finding obtained through this paper contributes to the existing literature by identifying the controlling non-technology drivers associated with customer satisfaction than the SST attributes, in Irish supermarket context. The results also give meaningful implication to retailers that they should not neglect the basic fundamental elements like employee service, value for money, servicescape in this digital age as they affect the customer satisfaction levels to a substantial extent.
Private Equity Funds and Firm Products

We examine changes to the products of public target firms after LBO using a novel dataset of firm products. We find that private equity funds cut target firms’ new products after LBO, especially when there is less room to improve the target firm’s performance through financial engineering. Additional tests suggest that PE funds cut target firms’ investment on product innovation mainly to boost their short-term performance at the cost of long-term performance. We find mixed evidence regarding the hypothesis that PE funds cut target firms’ new products to undo their overinvestment on product innovation before LBO.
Climate change mitigation in the transport sector and selected co-benefits in Bandung city, Indonesia

Climate policy has a strong influence on policy processes at national levels in Indonesia, while other policies with a focus on air quality improvement are being implemented at local levels. Indonesia, as a developing country, has committed to reducing greenhouse gas (GHG) emissions by 29 percent by the year 2030. This calls into questions the extent to which cities and local governments can cope with the challenges of climate change mitigation. The purpose of the research is to find out the extent to which local air pollution reduction policies can contribute to the climate change mitigation programme. The research design involved an empirical case study on governance and policy relevant to climate change efforts to lower GHG in Bandung City, Indonesia. The study evaluated the air quality improvement and the climate change mitigation programmes using the actor-based framework of the Contextual Interaction Theory (CIT). The governance and stakeholder characteristic of climate change mitigation were also analysed using the structural context part of the CIT framework. The result shows that air quality improvement policy is implemented separately from climate policy; the latter operates at the national level and the former at the local level. By looking at the actor interaction analysis, the study concludes that a more holistic environmental policy approach would be more efficient at reducing local air pollution and contributing to the mitigation of climate change.
Rising Public Interest of Hookah and E-cigarettes after Tobacco Cessation Law in India: A Google Trend Analysis

Introduction: Internet search query data from Google Trends (GT) have been used to assess public interest after inacting a policy. Cigarettes and Other Tobacco Products Act (COTPA),2003 may change the interest towards choice of tobacco products. In India, limited data is available on the interest of tobacco products in lieu to COTPA ,2003.Objective: To assess the impact of implementation of COTPA on public interests of tobacco products in India using Google trends from 2004 to 2018. Methodology: Using GT, monthly aggregated Google search volume in India was collected in terms of relative search volume (RSV) ranging from 0 to 100. For analysis, data was analysed in two phases 2004 to 2011 and 2011 to 2018. The RSV data was collected on tobacco products (cigarette, beedi, hookah, electronic cigarette and gutka). The trends were analysed using visual inspection. and forecast tool. Results: In India, the trend from 2004 to 2011 showed public interest was dominated by cigarettes. After the pictorial warning implementation in 2011 the trend was changed. In 2011 to 2018, showed an increasing trend in Hookah and E cigarettes. Hookah was dominated in Goa, Maharashtra, Telangana. Electronic cigarette was majorly searched in Andaman and Nicobar island, Meghalaya and Puducherry. Conclusion: There has been a changing trend of public interest for tobacco products, with rise in hookah and E-cigarette after COTPA. The rising trends may help the researchers, lawmakers and health policy officials to go into further research to improve policy in this area.
Research on the influence of equity pledge on stock price crash risk: based on financial shock of 2015 stock market crisis

Abstract The 2015 Chinese stock market crisis triggered liquidation because of equity pledge so that the leverage effect of the small probability event with severe results got intensive attention from investors. It is found that the effects of equity pledge on stock price crash risk reversed significantly before and after the 2015 stock market crisis. In the mechanism analysis, we further find that the equity pledge influenced the stock price crash risk by longer suspension and greater price fluctuation. The shareholding ratio of institutional investors and information environment also had a significant moderating effect on the influence of equity pledge on stock price crash risk. Alternative interpretation tests excluded the tunnel effect and pressure effect by shareholders and incentive effect by management. This study by analysing empirical data provides evidence on the change of investors’ risk recognition, which is caused by financial shock, in the Chinese capital market.
The Autonomous Taxation of Corporate Expenses in Portugal

Abstract Portuguese corporate income tax has a special feature rarely seen in other countries. Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of corporate profitability. Fiscal revenue from the autonomous taxation of expenses comprises about 12 % of corporate income tax receipts, which illustrates its relevance for the tax authorities and the corporate world. As autonomous tax rules are usually interpreted and applied to certain corporate expenses by chartered accountants (CAs) when computing income tax liabilities and filling in tax returns, the purpose of this paper is to present an empirical study of the perceptions of Portuguese CAs regarding key dimensions of autonomous taxation of expenses (ATE), as these influence corporate tax management. Using a sample of 665 CAs surveyed, and applying factor analysis, the paper concludes that tax complexity, tax compliance and tax planning are the main dimensions of ATE perceived by respondents. Besides the corporate income tax impact on fiscal management, new layers of complexity, planning opportunities and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, the paper finds that sociodemographic characteristics of CAs (e. g. age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs.
THE EFFECT OF CELEBRITY ENDORSEMENT AND BRAND IMAGE ON CONSUMER PURCHASES INTENTION ON MASPION PRODUCTS IN AMBON CITY

The use of a public figure or an artist in advertising a product that is known by the term of celebrity endorsement and good brand image in the consumers’ minds nowadays is consider very important to help companies in order to achieve their objectives. This research aims to examine to examine the effect of celebrity endorsement and product image to costumer purchase intention of Maspion products in Ambon City. Samples of this research were 92 respondents who have ever watched the advertisement of Maspion product on television as well as buy and use the product. The instruments of research are the questionnaires using Likert scale. The data ware analyzed through the multiple regression technique. The results show that the role of celebrity endorsement by the dimensions of expertise, trusts, attractiveness, and adds tagline on Maspion product is able to create the consumers purchases intention. Furthermore, the typical results is also found that good brand image of Maspion products in the consumer’s mind is also able to create the consumers purchases intention.
Deadly Subprime Credit

We document a significant relationship between subprime auto credit and road safety, with a one-standard-deviation increase in originations of such loans in a county being associated with a 5 percent increase in fatal crashes. The results are robust at various geographical levels and hold for nonfatal accidents. In contrast, we do not find such a relationship for prime auto or subprime mortgage lending. We exploit several important exogenous variations to the supply and demand of auto credit to examine the nature of this relationship. We then explore several channels through which the expansion of subprime auto credit may lead to deteriorated road safety. As traffic accidents often involve multiple vehicles and pedestrians, our results underscore an important negative externality of subprime credit that has been understudied.
The power of brand passion in sports apparel brands

Purpose The purpose of this study is to determine if brand passion shapes attitudinal brand loyalty while driving a series of important brand-related outcomes (i.e. brand advocacy, social media following, sense of community, willingness to pay a premium price and alternative devaluation). These aspects are explored for sports apparel brands after considering the perceptions of Iranian consumers. Design/methodology/approach This study is based on the analysis of survey data gathered online and face-to-face from a sample of Iranian consumers of sports apparel brands that were analysed using partial least square path modelling. Findings The key empirical findings obtained confirm that brand passion underpins attitudinal brand loyalty and several important brand-related outcomes. Furthermore, the findings show that attitudinal brand loyalty explains the impact of brand passion on most of the outcomes considered, except for social media following. Research limitations/implications This study advances knowledge of brand passion by illustrating its “power” as a strong nuance of relationships between consumers and brands. In particular, this study highlights the importance of brand passion in shaping attitudinal brand loyalty, as well as a driver of several outcomes of theoretical and managerial relevance. Practical implications By establishing strategies aimed at enhancing brand passion, brand managers can increase attitudinal brand loyalty, attain important goals such as brand advocacy, premium price and social media following, as well as the devaluation of competing brands. Originality/value This study uses a unidimensional theorisation of brand passion to increase the understanding of its role as predictor of attitudinal brand loyalty and driver of relevant outcomes. It also examines the mediating effect of attitudinal brand loyalty, thus illustrating important conceptual links between brand passion and brand loyalty in the context of sports apparel brands in a growing economy (Iran).
Three Essays in Banking and Finance

This thesis is a collection of three essays with a common theme on the riskiness of banks. The first essay (Chapter 2) examines how banks' discretionary accounting practices affect banks' stock trading liquidity and stock price crash risk. Bank managers can use discretionary loan loss provisioning practices to obscure information on banks' performance and riskiness, thus elevating information uncertainty among investors. We find empirical evidence confirming that banks with greater opacity, as measured by the discretionary loan loss provisioning (DLLP) practice, are associated with greater stock trading illiquidity and higher stock price crash risk. The second essay (Chapter 3) examines depositors' tendency to apply financial discipline to banks that adopt discretionary accounting practices. We find that uninsured deposit growth is negatively associated with banks' DLLP. The findings suggest that depositors punish banks' discretionary accounting practices. We also find that within the non-too-big-to-fail (non-TBTF) banks, depositors react sensitively to DLLP during both the 2008 financial crisis and non-crisis periods. However, for those so-called too-big-to-fail (TBTF) banks, depositors react sensitively to DLLP practices only during the non-crisis period, but not during the crisis period. In addition, banks subject to U.S. government bailout actions during the 2008-2009 crisis period received less depositor discipline than other banks. The third essay (Chapter 4) examines whether tail risk for respective real (i.e., non-financial) sub-sectors appears to be affected by risk emanating from the financial sector. We use the Conditional Value-at-Risk ("CoVaR") approach to examine which real sub-sectors are more vulnerable to risk emanating from the financial sector by measuring the change in CoVaR in each real sub-sector when the financial sector moves from a normal state to a stressed state. We find that the spillover effect from the financial sector to real sub-sectors reached the highest levels in our sample period before the 2008 financial crisis and dramatically decreased once the financial crisis had started. By comparing the back-testing results of our VaR and CoVaR estimations, we also find that the CoVaR measure can be a more reliable indicator of risk during very volatile market periods than the traditional VaR measure.
Marketing Strategies And Reservation Purchase In The Retail Industry

In the face of the increasingly competitive market competition, retail marketing strategies are essential in maximizing customer satisfaction and loyalty, which are essential in increasing the likelihood of repurchase intentions. This study aims at identifying customer characteristics and determining customer perceptions in hypermarket company marketing strategy, satisfaction, loyalty in increasing repurchase intention as well as retail marketing strategy that is the basis in creating loyalty. Data analysis was by Confirmation Factor Analysis, SEM-PLS and Biplot. Findings indicate that the characteristics of hypermarket customers include individuals aged 18-29 years, married, unmarried, undergraduate, middle-income, and private employee. The dominant factor affecting loyalty is the quality of retail service. The retail mix strategy of hypermarkets in Banjarmasin is predicted not to affect loyalty, while effective customer loyalty directly affects repurchase intention.