Miracle-dz/UniFAR-FTUs huggingface dataset:
Externalities of Disclosure Regulation: The Case of Regulation FD

We use Regulation Fair Disclosure (REG FD) to examine a relatively neglected but important effect of disclosure regulation: externalities. REG FD applies to all publicly traded U.S. firms, but foreign firms cross-listed on U.S. stock exchanges are explicitly exempt. Despite the exemption, we find that many cross-listed firms voluntarily adopt REG FD as part of their disclosure policies. We hypothesize that REG FD imposes two externalities on cross-listed firms. First, following REG FD, previously disadvantaged U.S. investors have a lower demand for shares of cross-listed firms that continue to follow a selective disclosure policy. Second, REG FD creates an information spillover effect on cross-listed firms whose receipt of information is positively correlated with that of U.S. firms. We find evidence of both effects in cross-listed firms’ voluntary REG FD adoption decisions. Relative to non-adopters, cross-listed firms who voluntarily adopt REG FD exhibit a significant reduction in the information asymmetry component of cost of capital and are also more likely to switch to open disclosure post REG FD. These results suggest that cross-listed firms’ voluntary REG FD adoption represents a credible commitment to increased disclosure transparency.
Analyzing Variety Seeking Behavior Using Panel Data

Abstract Past research into variety seeking has provided a growing body of research evidence on the significance of both intrinsic and extrinsic motivation factors as determinants of variety-seeking behavior. However, few of the many studies have addressed the role of product-specific characteristics on variety-seeking behavior across different product categories. This study presents the results of a field-based study that uses consumer panel data of Hong Kong consumers for analyzing variety-seeking behavior across six product categories: (1) packaged rice, (2) liquid milk, (3) instant noodle, (4) toilet tissue, (5) toothpaste, and (6) liquid soap. Specifically, the postulated influential power of both intrinsically (i.e., need for variety) and extrinsically motivated factors (i.e., product-category level characteristics) are assessed in terms of their relative degree of influence on variety-seeking behavior. Results show that need for variety, gender, type of product, purchase history, and number of available alternatives are significant predictors of consumer variety-seeking behavior.
Performance of an automotive antenna module on a carbon-fiber composite car roof

The introduction of carbon-fiber composites in chassis production changed the materials in the vicinity of vehicular antennas. The two IEEE 802.11p antennas of an automotive antenna system are measured on a carbon-fiber roof and an aluminum sheet. Gain patterns are in good agreement, radiation efficiency on the carbon-fiber roof is about ten percentage points lower than on aluminum.
Factors influencing boundary spanner stress and subsequent managerial intervention: an exploratory investigation

This paper is concerned with the emergence of stress within organizational boundary-spanning positions and the processes that influence managerial intentions for addressing this stress. Given the recognized importance of boundary-spanning personnel to organizational success, it is proposed that the stress experienced by these employees needs to be managed in order to enhance the internal working environment and external relations. However, existing studies of boundary spanner stress have largely focused on one primary source of stress with little attention directed towards other workplace stimuli. Furthermore, little consideration has been given to those factors influencing managerial intentions for addressing these stressors once a problem has in fact been recognized.This paper draws together these two research gaps and reports on the results of an exploratory study concerned with (1) identifying all factors within the work environment that create stress for boundary-spanning personnel and (2) identifying and examining the nature of those factors which determine managerial actions in response to those stressors.
Towards an approach to signage management quality (SMQ)

Purpose – The paper aims to go through signage management from the standpoint of the user in a service quality perspective and by three principal means. First, it gives a literature review on the theme. Second, it identifies the needs that users expect to be satisfied when using signage. Third, it proposes a conceptual framework that encompasses user assessment determinants on signage management quality (SMQ). Design/methodology/approach – Conceptual analysis is based on extensive research through literature on signage management contained in contributions on the theme of physical surroundings, atmospherics and servicescape. Findings – Users, when they enjoy use of signage, may find satisfaction of implicit, expected and unexpected needs. User assessment of SMQ depends on the discrepancy between expected and perceived wayfinding. In particular, personal needs (cognitive-rational and psycho-emotional) affect expected wayfinding. User interactions with servicescape components, including signage, impact on p.
An empirical study on the indexes of internet financial reporting: the case of Malaysia

This research paper is an attempt to study the items which are important in Internet financial reporting (IFR) from the view of annual report preparers. The study employs the survey questionnaires in gathering information from the respondents on significant items that should be listed under IFR checklist. Based on an extensive literature review the level of IFR in this study is divided into two, namely content dimension and presentation dimension. The result has shown five most important items in the current year which are: income statement of current year, balance sheet of current year, cash flow statement of current year, auditor report of current year, and annual report of current year (full text) which could illustrate the current content dimension. Presentation dimension on the other hand covers other five most important items which are the length of time taken to download the company’s website, PDF annual report format, hyperlink to financial analysis, the existence of hyperlink in the annual report and link to the website. The result empirically proves that 87 items could be used for IFR checklist to ascertain IFR’s level of disclosure. The evidence on Malaysia is relevant to other developing countries and beyond. Future research will also come into discussion.
Segmentation of Travelers Based on Environmental Attitudes

Abstract This study groups visitors to Virginia based on their environmental attitudes by using a posteriori market segmentation. Factor-cluster analysis, multiple discriminant analysis, and one-way analysis of variance were performed to examine and profile the travel segments. According to the findings, three distinct groups were delineated: conservationists, anthropocentrics, and optimists. Trip behavior, destination attributes and travelers' choice of destination rather than demographic characteristics account for most of the variance among the three market segments.
Green supply chain management practices: impact on performance

Purpose – The aim is to contribute significantly to the first wave of empirical investigations related to the impact of green supply chain management (GSCM) practices on performance. The paper also aims to theorize and empirically assess a comprehensive GSCM practices and performance model. The model incorporates green supply chain practices that link manufacturers with supply chain partners (both suppliers and customers) to support environmental sustainability throughout the supply chain.Design/methodology/approach – Data collected from 159 manufacturing managers were analyzed using a structural equation modeling methodology. Manufacturing managers provide data reflecting the degree to which their organizations work with suppliers and customers to improve environmental sustainability of the supply chain.Findings – Generally, the adoption of GSCM practices by manufacturing organizations leads to improved environmental performance and economic performance, which, in turn, positively impact operational perf.
Improved visualization of renal lesions using three-dimensional ultrasound--a feasibility study.

PURPOSE To evaluate the potential benefit of three-dimensional ultrasound in the assessment of renal lesions. MATERIALS AND METHODS 21 patients with unclear renal findings were prospectively included in the study. Every patient was examined using two-dimensional (2D) ultrasound (US), X-plane technique (simultaneous display of main image and second image at a plane at right angles to the first), and real time three-dimensional (3D) US. The imaging model used were standard gray scale-, duplex- and contrast-enhanced ultrasound (CEUS). All acquisitions were compared to each other with regard to image quality and identifiability of renal lesions. Additionally, when using the X-plane technique the quality of the first and the second image were analysed separately. The assessment was done using a subjective 6 point scale (1 = best). RESULTS All acquisitions were successfully performed and no patient had to be excluded. Image quality of real time 3D-US (score: 2.4 ± 0.73) was slightly inferior to 2D-US and X-plane technique (main image) with a score of 2.2 ± 0.43 and 2.2 ± 0.5, respectively. The image quality of second image in the X-plane mode -due to a lower spatial resolution- was lower with a score of 3.2 ± 0.5. Real time 3D-US and X-plane technique allowed for better identifiability (score: 1.4 ± 0.59 and 1.9 ± 0.53) of renal lesions compared to 2D-US (score: 2.5 ± 0.6). The most marked difference was observed between the simultaneous use of real time 3D-US and X-plane technique versus 2D-US in case of renal cell carcinoma, especially with regard to extra-capsular tumor extension (score: 1.6 ± 0.52, 1.8 ± 0.71, and 3.0 ± 0.52, respectively). CONCLUSION Assessment of renal lesions using real time 3D-US is feasible and improves the identifiability of renal lesions.
Comprehensive insight into supplier quality and the impact of quality strategies of suppliers on outsourcing decisions

Purpose – This study aims to provide a comprehensive insight into the role of the quality management (QM) systems in international suppliers (e.g. ISO, Total Quality Management, Lean and Six Sigma) on outsourcing decisions of buyer companies with regard to reshoring activities. Design/methodology/approach – By the means of a comprehensive survey data collected within USA textile and apparel industry, the authors identify four quality factors and compare these factors for international and domestic suppliers by the means of linear discriminant analysis (LDA) and consequently define a reshore vector. Next, the most-effective QM system within international suppliers is analyzed by the means of a new application based on LDA. Findings – The results reveal that international suppliers perform worse for all quality factors compared to domestic USA suppliers, which may leave the door open for reshoring activities. Furthermore, it is shown that Lean and Six Sigma within international suppliers lead to superior le.
EFFECT OF DIVIDEND POLICY MEASURES ON STOCK PRICE VOLATILITY IN TEHRAN STOCK EXCHANGE

This paper aims to determine the impact of dividend policy on stock price volatility by taking firms listed on Tehran stock exchange. A sample of 68 listed companies fromTehran stock exchange is examined for a period from 2001 to 2012. The estimation is based on cross-sectional ordinary least square regression analysis to find the relationshipbetween share price volatility and dividend policy measures (dividend payout ratio and dividend yield). Control variables taken by the study are: size, earning volatility, debt and growth.Results show, there is a significant negative relationship between share price volatility and two main dividend policy measures: payout ratio and dividend yield.It has also identified that there is a positive relationship between price volatility and size and also debt of firms. The other finding of this study is that there is no relationship between stock price volatility and earning volatility and also growth of the firms
Are Credit Rating Agencies Useless? The Role of Rating Agencies in European Bond Markets: Information Transmission vs. Spread Stabilization

Thanks to an analysis of structural changes in abnormal spread series, we stress specific investors’ reactions to rating actions. These reactions are much more usual when the issues are in sterlings than in euros. When reacting in the euro area, investors mainly react after banks’ and public issuers’ downgrading but before corporate issuers’ downgrading. If rating agencies transmit information about banks’ default risk, we cannot say they are useless for European corporate issuers. Among these issuers, their function is to confirm (or not) the informed investors’ perception of default risk, and, in doing so, to stabilize (or not) the bond spreads.
Motion Aware Exposure Bracketing for HDR Video

Mobile phones and tablets are rapidly gaining significance as omnipresent image and video capture devices. In this context we present an algorithm that allows such devices to capture high dynamic range (HDR) video. The design of the algorithm was informed by a perceptual study that assesses the relative importance of motion and dynamic range. We found that ghosting artefacts are more visually disturbing than a reduction in dynamic range, even if a comparable number of pixels is affected by each. We incorporated these findings into a real‐time, adaptive metering algorithm that seamlessly adjusts its settings to take exposures that will lead to minimal visual artefacts after recombination into an HDR sequence. It is uniquely suitable for real‐time selection of exposure settings. Finally, we present an off‐line HDR reconstruction algorithm that is matched to the adaptive nature of our real‐time metering approach.
Embedded implementation of real-time skin detection system

Skin detection is an important step in the field of hand gesture and face recognition. With the aim of overcoming the weak points that existing software solutions show in real-time applications, an FPGA-based embedded system is proposed. Firstly, we propose the skin segmentation algorithm using color pixel classification and discuss the thresholds of the skin classifier. Then, the hardware architecture of the FPGA platform is described. Finally, Experiment results are presented in terms of classification performance, processing rate and hardware resources. In addition, the proposed system can also perform other tasks and FPGA implementation renders it more useful for real-time applications.
Stock exchange mergers and weak-form information efficiency : Evidence from the OMX Nordic and Baltic consolidation

In this paper we study whether the creation of a uniform Nordic and Baltic stock trading platform has affected weak-form information efficiency. In the study, a time-varying measure of return predictability for individual stocks is used in a panel-data setting to test for stock market merger effects. The results indicate that the stock market consolidations have had a positive effect on the information efficiency and turnover for an average firm. The merger effects are, however, asymmetrically distributed which indicates a flight to liquidity effect in the sense that relatively large (small) firms located on relatively large (small) markets experience an improved (reduced) information efficiency and turnover. Although the results indicate that changes in the level of investor attention (measured by turnover) may explain part of the changes in information efficiency, they also lend support to the hypothesis that merger effects may partially be driven by changes in the composition of informed versus uninformed investors following a stock.
Knowledge sharing interventions in healthcare: evidence from the literature

Knowledge sharing is pivotal for improving performance in healthcare. hospitals, in fact, are knowledge-intensive organisations and the innovation of current practices requires healthcare professionals to share their knowledge. Despite massive work on this topic, however, a comprehensive look at the actionable interventions is lacking. This study aims at providing hospital managers a comprehensive view of which interventions have been identified as most effective in the literature. Evidence has been gathered through the review of major contributions from the Information Systems, Management and Medicine fields. As a result, this study identifies ten interventions, classified in accordance to their potential impacts on physicians' motivation to share, knowledge transmission and social capital improvements. Keywords Knowledge sharing, Physicians, Hospitals.
The Challenges Facing Small and Medium Size Hotels in Tanzania: A Case of Dar es Salaam Region

This study sought to identify the challenges that are critical for success and failure in SMHs in Tanzania. To achieve the objectives of the study, data was collected from 09 small and medium hotels in Dar es Salaam, from which 27 respondents were selected. Exploratory research design was opted in this study because the researcher intended to gather information about a few number of people and also in order to get better understanding of a situation. The study found out that the main challenges are mostly attributed to inadequacy financial resources, lack of capital and support, low level of education, marketing strategy, lack of hotels business managerial skills, poor technology and lack of trained staff and budgetary resources. There is a challenge of obtaining the modern technology and information about the market and customers’ desire due to the absence of marketing networks that could provide the hotel with the necessary information regarding the market needs. In the lack of supervision over the quality of inputs and the products (services), SME’s aren't able to obtain a relatively competitive edge in the national markets and accordingly in international ones. The study recommends that education and training are crucial to SMH since they play a big role in the success of the business. Moreover, SMH require organization’s mission, vision, values and strategic plans. It is concluded that hotel operators should take responsibility for delivery on service quality and business performance.
Selective Neuronal Vulnerability Following Mild Focal Brain Ischemia in the Mouse

The evolution of cellular damage over time and the selective vulnerability of different neuronal subtypes was characterized in the striatum following 30‐minute middle cerebral artery occlusion and reperfusion in the mouse. Using autoradiography we found an increase in the density of [3H]PK11195 binding sites—likely reflecting microglial activation—in the lesion border at 3 days and in the whole striatum from 10 days to 6 weeks. This was accompanied by a distinct loss of [3H]flumazenil and [3H]CGP39653 binding sites from 10 days up to 6 weeks reflecting neuronal loss. Brain ischemia resulted in a substantial loss of medium spiny projection neurons as seen at three days by Nissl staining, TUNEL and immunocytochemistry using antibodies against microtubule‐associated protein (MAP2), NeuN, (μ‐opioid receptors, substance P, Lenkephalin, neurokinin B, choline acetyltransferase, parvalbumin, calretinin and somatostatin. Both patch and matrix compartments were involved in ischemic damage. In contrast, the numbers of cholinergic, GABAergic, and somatostatin‐containing interneurons in the ischemic striatum were not different from those in the contralateral hemisphere at 3 and 14 days. A low density of glutamate receptors, the ability to sequester calcium by calcium‐binding proteins and other hitherto unidentified factors may explain this relative resistance of interneurons to acute ischemia.
Incentives of Earnings Overstatements that Violate Gaap

Abstract: Using earnings restatement firms, this study takes a disaggregate approach to examine two issues related to earnings management: (1) are specific accruals related to specific types of earnings manipulations as admitted by the restatement firms; and (2) does management, concerned with the benefits/costs of different accrual manipulations, manipulates different accruals and/or income statement variables to accomplish managerial goals. We examine three decision contexts where earnings manipulations are called for to achieve specific managerial goals: (1) issuance of equity shares; (2) avoidance of debt contract violations; and (3) meeting earnings threshold. We provide the evidence that total accruals can relatively easier to identify earnings management than individual accruals. We also find that managers are concerned with benefits/costs when deciding specific accruals/indexes to be manipulated.
A review on benchmarking of supply chain performance measures

Purpose – The purpose of this paper is to redress the imbalances in the past literature of supply chain benchmarking and enhance data envelopment analysis (DEA) modeling approach in supply chain benchmarking.Design/methodology/approach – The paper is sorted into sections: benchmarking, definitions, concepts and literature survey, supply chain benchmarking, problems in supply chain benchmarking, existing tools used in benchmarking, problems in existing tools and motivation of using DEA as a supply chain benchmarking tool. A range of recently published (1995‐2004) works is referred and aims to provide insights into possible new research focus in supply chain benchmarking.Findings – Provides information about new trends in supply chain benchmarking and what are the existing problems. Recognizes the lack of mathematical modeling tool in addressing this issue.Research limitations/implications – Supply chain benchmarking is gearing towards a holistic approach. DEA is deemed to be an appropriate benchmarking too.
Engaging in mobile phone-based activities for learning vocabulary: An investigation in Japan and Taiwan

Studies investigating the use of mobile technologies when other options are available are still relatively rare in the literature, with the majority of studies requiring that learners use a particular technology, either using their own devices or devices provided by the institution. One exception to this was a study by Stockwell (2010) that examined how learners in Japan perceived the use of mobile phones for language learning and how willing they were to engage in the activities. This study, however, was conducted prior to the spread of smart phones and it focused exclusively on learners in Japan. Thus, the purpose of the current study was conducted in two parts. The first part was run in essentially the same environment as the original study but where the majority of learners owned smart phones. The second part used the same system but was conducted with learners studying English at a university in Taiwan. Data were collected through server logs, post-treatment questionnaires and semi-structured interviews. The results are discussed in terms of the ways in which learners engaged in the activities on their mobile phones, and the effect of the mobile platform on the time taken to complete the activities over the course of the semester. These results were correlated with those from the original 2010 study to identify the potential effect of the smart phone.
Diethyl 2-{[(4-methoxy-3-pyridyl)amino]methylidene}malonate

In the title molecule, C14H8N2O5, the amino group is involved in the formation an intramolecular N—H⋯O hydrogen bond. In the crystal, weak intermolecular C—H⋯O and C—H⋯N hydrogen bonds link the molecules into ribbons along the b axis.