Miracle-dz/UniFAR-FTUs huggingface dataset:
Treasury Single Account and Fund Management in Nigeria: A Perception of Accounting Practitioners in Ado-Ekiti Metropolis

Treasury Single Account (TSA) is a constitutional tool that facilitates collection of all government incoming cash in one account through transferring of the open account balances that hold names of the ministries and government departments existed in the Central Bank and the commercial banks into one consolidated account (CRF) while all approved expenditures and trusts are implemented through this account. The high rate of corruption bedeviling Nigeria economy coupled with the recent financial crunch have necessitated operationalization of the constitutional tool (TSA) across government ministries, parastatals, and extra ministerial departments with the sole aims of reducing siphoning of public fund, boosting revenue collection, and ensuring effective fund management. This study investigates the role of operationalized TSA in fund management by eliciting the opinion of accounting practitioners in Ado-Ekiti metropolis. Descriptive and inferential statistics were used in analyzing the data for the study. The study revealed that operationalized TSA reduces mismanagement of public fund and boost government revenues. It therefore recommended that the government political will in enforcing the TSA operation be sustained to fully harness its benefits. Keywords: TSA, Fund Management, Accountability, & Transparency
Returns to Scale in Active and Passive Management

We revisit the nature of returns to scale beginning with Pastor, Stambaugh, and Taylor (2015). We find that the documented negative relation between scale (at both the fund and industry levels) and return performance is an artifact of extreme observations that comprise less than 0.05% of the sample. A manual examination against outside sources shows that the origin of these observations are data errors that occurred during the dot-com crash. We then confirm constant returns to scale by revisiting Zhu (2017) where we find outliers driving diseconomies of scale results. We reconcile non-negative returns to scale with Berk and Green (2004) using index funds to proxy for the passively managed component of actively managed funds and find an inverse relation between non-expense-ratio operating costs and fund size. We argue this decline offsets diseconomies of scale in active management.
Living in "Transparency": exploring the interface of management accounting and the operational at Rautaruukki PLC.

This field study explores how management accounting k owledge became intertwined with operational knowledge within Rautaruukki , a large Finnish steel-producer. It illustrates first how management accounting profess ionals operate in conditions where a “transparency” of operational detail met growing fr ustration with “information overload” and “dead figures. ” Second, it casts light into how management accounting knowledge becomes verbally mobilized in these conditions in to how management accounting professionals appear as “sensegivers” in the microsettings where the operationally relevant is elaborated into organizational action. The paper also discusses the problematic aspects of this increasing domination of management accounting knowledge, as an expression of the further quantification of organiz tional life. This paper presents ongoing work. Please, do not qu ote without explicit permission from the authors.
Integrating workplace learning, assessment and supervision in health care education

Empirical research by midwifery students and their supervisors has led to the development of a new educational model that has been described as a ‘journey towards lifelong competencies’. This new model emphasises the promotion of continuous competency growth in the workplace. The results demonstrate the valuable role critical reflection plays in professional conduct. Professional supervisors, however, struggle with providing valuable feedback. Hospital workloads combined with intensive patient care leave little time for discussing the information collected by students and determining how this information can be applied in practice. When making their assessments, a jury of experts should take student growth into consideration. Ultimately, this jury decides whether a starting professional is capable of providing safe patient care. From that point on, it is up to the health care organisation to facilitate lifelong learning.
Standard Breton, Traditional Dialects, and How They Differ Syntactically

This article provides a first attempt of a syntactic characterization of the different Breton varieties spoken in the twenty-first century. Standard Breton is addressed as one of the modern dialects spoken in Brittany, and its syntax is compared with that of traditional varieties. I first establish a baseline and inventory the syntactic parameters that differentiate the traditional dialects from each other: Kerne, Leon, Goelo, Treger (KLT in the West) and Gwenedeg (South East). I show that a robust body of syntactic variation characterizes traditional dialects. I next compare these with the Standard variety that emerged during the twentieth century, and show that if Standard Breton has original features of its own, it varies less with respect to traditional varieties than do traditional varieties among themselves.
Determinantes socioeconómicos en la lucha contra la malaria en Honduras

Existe un escaso conocimiento a escala mundial de los determinantes socioeconomicos de la malaria, una tragedia que ha trascendido los limites sanitarios para convertirse en un obstaculo al desarrollo. La evaluacion de intervenciones publicas concretas provee importante informacion pero es insuficiente para lograr un conocimiento extensivo de que factores socioeconomicos (a nivel del hogar y de la comunidad) estan mas asociados con los diferenciales de incidencia de la malaria; con diferentes practicas preventivas y curativas; y con el conocimiento de tratamientos e intervenciones publicas eficaces. Este estudio provee ese tipo de conocimiento para Honduras, un pais con altos niveles de pobreza y malaria. Para ello, se diseno y levanto en Agosto del 2004 una encuesta piloto en 29 comunidades localizadas en nueve municipios a lo largo del pais. Se encontraron marcadas diferencias socioeconomicas entre los individuos afectados por la malaria, aunque estas diferencias estaban mas relacionadas con la localizacion, genero e infraestructura social que con sus niveles de ingreso. La incidencia de la malaria tambien resulto ser sensible a politicas efectivas, entre otras cosas, porque la poblacion en su conjunto conoce los tratamientos y cuando los comienza, tipicamente los completa. Es pues necesario enfatizar la eficiencia mas que la cobertura de estas intervenciones. Tambien hay un amplio espacio para mejorar los habitos higienicos y la institucionalizacion de practicas medicas en areas de alta incidencia.
Three Essays on CEO Characteristics and Corporate Decisions

THREE ESSAYS ON CEO CHARACTERISTICS AND CORPORATE DECISIONS Trung Nguyen Old Dominion University, 2019 Director: Dr. John A. Doukas Recent studies have stressed the importance of managerial fixed effects on firm investment decisions. Following this stream of research, this dissertation empirically investigates the potential effects of two major Chief Executive Officer (CEO) characteristics, i.e. risk preferences and potential mobility, on corporate decisions such as merger and acquisition (M&A) and corporate social responsibility (CSR) investments. Essay 1 examines whether the variation of M&A stock returns around the 2008 financial crisis is associated with shareholders’ increased loss aversion as a result of undergoing financial losses. The results show that acquisitions carried out by CEOs with risk-averse inducing compensation (inside debt) before and during the financial crisis creates greater shareholder gains than counterpart M&As by CEOs with risk-seeking (convex) compensation. However, this pattern is reversed in the post-crisis period, suggesting that equity holders’ risk tolerance is amplified after the financial crisis, consistent with the prospect theory predicting that economic agents become more risk-seeking subsequent to suffering a financial loss. Essay 2 investigates shareholder reactions to CSR investments undertaken by firms under the helm of CEOs with risk-averse (risk-seeking) inducing compensation contracts. The evidence shows that CSR announcements carried out by CEOs with risk-averse (risk-seeking) inducing compensation generate higher (lower) cumulative abnormal returns and post-CSR long-term performance. This pattern holds under a battery of robustness checks. In addition, firms led by CEOs with risk-averse (risk-seeking) inducing compensation contracts are less (more) likely to engage in excessive CSR decisions and associated with greater (lower) CSR information disclosure and improved financial performance. Essay 3 explores the impact of CEO mobility on M&As. Using ability and willingness to switch jobs as a proxy for CEO mobility, the evidence shows that acquiring CEOs’ mobility has a positive effect on the propensity to engage in value-increasing M&A deals. In addition, acquiring firms led by more (less) mobile CEOs are associated with higher (lower) short-term shareholder gains, realize better (worse) post-M&A long-term performance, and tend to use cash (stock) to finance M&A transactions. The empirical results are robust to potential omitted variable bias and self-selection bias. Overall, this dissertation contributes to the finance and business literature by reconciling some of the gaps left by prior studies based on unexplored thus far key managerial characteristics that truly matter in corporate decision making. Furthermore, this work empirically validates and refines recently proposed measures of CEO potential mobility that can potentially be used to address additional research issues in the future.
Short birth intervals become less common in Sweden: a decline of the speed-premium effect?

Abstract: Background: The so-called speed premium, introduced in Sweden in the 1980s and still in effect in 2018, grants some benefits regarding parental leave for parents that have two births within 2.5 years or shorter. Previous research has shown a great increase in the prevalence of short birth intervals in the 1980s and 1990s associated with the introduction of this policy. Research question: This study investigates if short birth intervals (<2.5 years) are still common in recent years as they became in the 1980s–1990s. Data and methods: An event history analysis of the risk of giving birth stratified by time since the previous birth is presented for the period 1970–2017. A piecewise exponential model is estimated with register data on the birth history of native-born women. Separate results are shown by parity. Results: The spike in short birth intervals seen in the 1980s–1990s has mostly disappeared in recent years. By the 2010s, the pattern of birth intervals is similar to that seen around the time of the introduction of the speed premium in the early 1980s. Main conclusions: The speed-premium might have contributed to a higher prevalence of short birth intervals during a certain period, but the present results suggest that its effect on birth spacing is relatively small in recent years.
Managers' Views on Path-Breaking Interventions to Support Effective New Public Management in Nigeria

Managers’ Views on Path-Breaking Interventions to Support Effective New Public Management in Nigeria by Chika Odimara MA, Arcadia University, 2008 MS, Springfield College, 2012 Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy Management Walden University February 2019 Abstract Implementing public sector reform in Nigeria is complex. Although government effectiveness is important for citizens’ welfare, little evidence links management practices for effective public service delivery for low-income populations in developing countries. The purpose of this qualitative, multiple case study was to explore views of public agency managers in Nigeria on putting progressive interventions into practice to improve publicImplementing public sector reform in Nigeria is complex. Although government effectiveness is important for citizens’ welfare, little evidence links management practices for effective public service delivery for low-income populations in developing countries. The purpose of this qualitative, multiple case study was to explore views of public agency managers in Nigeria on putting progressive interventions into practice to improve public services and change social outcomes for this population. The conceptual framework of the proposed study was path dependency, defined as increasing returns, positive feedback, or self-reinforcing processes, which are significant in understanding the challenges of formal and intentional reform programs. Seven agency managers recruited from the Nigerian public sector completed semistructured interviews to give their perspectives to address the following research question: “What are the views of public agency managers in Nigeria, assigned agents of NPM reform, on implementing path-breaking interventions within their agencies to improve services and change social outcomes for the low-income population? ” I used NvIVO software to develop the splitting up of common codes, phrases, and words in the responses of the participants. Fifteen themes were presented, including the categories of corruption, nepotism, marginalization, and poor service delivery to low income populations in Nigeria. Social change for the low-income population in Nigeria can only be realized when local NPM managers themselves can have a voice in Nigeria’s national conversation on implementing effective interventions to improve services and change social outcomes. Managers’ Views on Path-Breaking Interventions to Support Effective New Public Management in Nigeria by Chika Odimara MA, Arcadia University, 2008 MS, Springfield College, 2012 Dissertation Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy Management Walden University February 2019
Foreign Investors and Their Home Destination Comparing the Effects of Western and Chinese Foreign Direct Investment on Corruption and Rule of Law in Africa

The purpose of this thesis is to investigate the interplay between FDI stock to African countries and the control of corruption and rule of law in these countries. More specifically, this thesis compares the effects of FDI originating from the United States and Western Europe, with that of FDI coming from China, whilst accounting for the observation that foreign investors make their decision to invest in African countries in a selective way. The empirical results using FDI stock to 37 African countries during 2003-2012 carefully suggest that American and Western European FDI significantly relate to control of corruption and rule of law in African countries, whereas Chinese foreign investors are not likely to assert significantly influence. The latter finding is in line with China’s non-interference policy. Furthermore, there is some evidence that democracy conditions the effect of FDI. Yet the conclusions are rather unstable and depend on the empirical method, the variables estimated and the observations included in the data sample. 3 Annelie Kroese, BSc
How Do Insurance Companies Manage Reserves? Evidence from Reserve Manipulation Across Lines of Business and Accident Years

We study the question of how insurance companies manipulate reserves. Specifically, we investigate how managerial incentives affect insurers’ reserving practice across lines of business (LOBs) and accident years (AYs). As the tax discount factor assigned by the tax authority varies across LOBs and AYs, insurers with stronger tax saving incentives will be more likely to manipulate reserves across both LOBs and AYs. As the RBC regime specifies different industry worst case factors across LOBs, insurers with stronger incentives to increase their RBC ratio will be more likely to manipulate reserves across LOBs. In terms of income smoothing incentives, only the overall level (and not the composition) of reserves is of consequence, thus we predict that there will be no similar systematic patterns in reserves manipulation by insurers based on income smoothing incentives. By using a Firm-LOB-Year sample, we find that both tax incentives and RBC incentives can not only affect the level of reserve errors (REs), but also the composition of REs. These results help us identify how managerial incentives impact insurers’ reserving behavior.
Electroconvulsive therapy : An assessment of experience, knowledge, and attitudes of clinical psychologists in Western Australia

Introduced to modem psychiatry in 1938, electroconvulsive therapy (ECT) is the application of an electrical current to the brain, administered under a general anaesthetic and with the use of muscle relaxants. The procedure is primarily used for psychiatric disorders and remains a controversial intervention. Issues of contention centre on claims of efficacy, safety and the validity of 'informed' consent. Prominent side effects include memory loss with psychological sequelae reported to include fear, grief and loss. Previous studies of mental health professionals report, experience of working in an ECT environment increases knowledge and promotes a positive attitude. Very few studies have included psychologists who are reported to be generally negative towards the procedure. Given the nature of the side effects of this psychiatric procedure, lack of knowledge about ECT may influence the practice of psychologists. The aims of the study were to assess the knowledge of, and attitudes towards ECT of clinical psychologists in Western Australia. Information was also elicited from clinicians about their experience of working with clients who have undergone ECT. In particular, the survey elicited information of practice issues with these clients. A newly developed scale was used in the assessment and consisted of items constructed from evidence-based literature. An expert panel consisting of mental health professionals and a consumer who had undergone ECT contributed towards the content and face validity of the scale. Demographic information such as age, gender, qualification details, experience with mental health clients (and clients who had undergone ECT), self-rating of ECT knowledge and source of ECT knowledge were also sought. Quantitative analysis was undertaken using a computer based statistical package for frequencies, percentages and cross tabulations. Where appropriate, inferences were drawn from chi square analyses. The first phase of the study involved piloting the questionnaire with postgraduate psychology students (n = 23), nursing students who had undergone at least one placement at a mental health unit (n = 136) and mental health staff (excluding clinical psychologists) (n = 26) working in an ECT setting. The pilot study provided an opportunity to amend the questionnaire prior to its use in the final phase. The final questionnaire was distributed by mail to 500 registered clinical psychologists in Western Australia. A total of 197 questionnaires were returned
Influence of the TEACCH Program in Sweden

Sweden has collaborated with the TEACCH (Treatment and Education of Autistic Children and related communication-Handicapped Children) Division, Department of Psychiatry, University of North Carolina, Chapel Hill, NC, for almost ten years. The organizations most directly collaborating with the TEACCH Division are the National Autism Society (NAS) (Swedish: Riksforeningen Autism) and Nimbusgaarden. Throughout these years, the NAS has conducted a number of projects that have led to permanent services. In this article professionals at these services describe how they have been developed in accordance with principles integral to the TEACCH program. The focus of the projects has been to find good forms of activity for adults with autism and models for diagnostic and rehabilitation teams. It is in these areas that the NAS has profited most from the knowledge and experience accumulated in the TEACCH program. Maria Durnik, Director of the Center for Training and Education
The Cost of Treating Post Traumatic Stress Disorder and Mild Traumatic Brain Injuries

Abstract : Mild Traumatic Brain Injuries (mTBIs) and Post Traumatic Stress Disorder (PTSD) are two of the signature wounds of war. Due to the advances in technology the survival rates are higher than in previous wars, however, the weaponry has changed. The world has seen an increase in the use of suicide bombs, improvised explosive devices and rocket propelled grenades which increases the number of blast related injuries. One of the major problems with blast related injuries is that they can be invisible to the naked eye. The lack of physical evidence suggests the soldier is not injured and can be sent back into battle, when there could be an undetected internal injury. Due to the overlap in symptoms, many soldiers are being treated for PTSD instead of mTBI, which can cause long-term damage. In order to shed light on this issue, this thesis evaluates 2007-2008 active duty medical costs to determine the costs the PTSD and mTBI. The findings suggest that mTBI and PTSD account for . 53% and 1.8%, respectively, of the 2008 population data sample. While this may seem like a small percentage this was only two months of data. However, it is important to properly diagnose mTBI and PTSD because these illnesses could cost the military member thousands of dollars in out of pocket medical costs.
Auction Mechanisms and Treasury Revenue: Evidence from the Chinese Experiment

This paper exploits a large-scale auction experiment conducted by two Chinese government treasury security issuers—the Chinese Development Bank and the Export-Import Bank—to investigate whether treasury securities should be sold through uniform price or discriminatory price auction mechanisms. Based on the outcomes of more than 300 treasury securities issued through an alternating auction-rule market experiment, we find that yield rates of the two auction formats are not statistically different. Further, these estimates indicate there is no significant economic difference in terms of revenue between the two auction mechanisms. This result is robust across different bond yield-rate measurements and participation behavior. (JEL D44, E63, G12, O16, P34)