Miracle-dz/UniFAR-FTUs huggingface dataset:
Vietnam Veterans Health Study. Volume 2, A Study of Health and Social Issues in Vietnam Veteran Sons and Daughters

The Department of Veterans’ Affairs commissioned the Vietnam Veterans Family Study, a comprehensive survey of Vietnam veterans and Australian Defence Force personnel and their families, in 2007. The survey was intended to enable an assessment of the impact of service in the Vietnam War on the lives of the sons and daughters of Australia’s veterans. It is based on a study design in which the families of Vietnam veterans can be compared with the families of other men who served in the Australian military during the Vietnam War (1962 to 1975) but were not deployed (referred to here as Vietnam-era personnel). Using this approach, differences between the experiences of sons and daughters of Vietnam veterans and Vietnam-era personnel can be used to estimate the impact of service in the Vietnam War, provided that rival explanations can be excluded.
Impact of Knowledge and Network Ties on the Performance of Micro and Small Technical Enterprises in Southwestern Nigeria

The study examined the knowledge areas of operators of micro and small technical enterprises MSTEs in Southwestern Nigeria. It investigated the extents and depth of operators’ collaborations and evaluated the influence of operators’ knowledge and network ties on the performance of micro and small technical enterprises MSTEs . This was with a view to recommending policy interventions that could influence the performance of MSTEs. The study covered technical entrepreneurs in Lagos, Ekiti, Oyo and Ondo States. Data were collected from primary and secondary sources. Primary data were collected using one set of questionnaire and interview. Multi-stage sampling technique was used for the study. Three Local Governments were randomly selected from each of the states. Twenty five micro and small technical enterprises were purposively-randomly selected in each Local Government, making a total of three hundred respondents. The questionnaire elicited information on the socio-economic characteristics, knowledge areas, extents and depth of collaboration and the performance of the respondents. Secondary data were sourced from the records of the firms. Data collected were analysed using descriptive statistics such as frequency, percentages, mean and standard deviation, and inferential statistics such as multinomial logistics regression and ANOVA. Results showed that comprehensiveness of knowledge areas and forms of collaborations significantly influenced performance measures; profit X2= 102.101, p= 0.000** , sales volume X2= 87.086, p= 0.000** , and staff strength X2 = 47.313, p = 0.000** . Certain control measures were significant on performance measures, some were not. The study concluded that improved knowledge of the operators of MSTEs and effective collaboration among them could lead to significant improvement of their performance.
A Proposed “Agricultural Data Commons” in Support of Food Security

This article identifies a data governance model that could help reduce dataset access inequities currently experienced by smallholder farmers in both developed-world and developing-world settings. Agricultural data is globally recognised for its importance in addressing food insecurity, with such data generated and used by a value chain of contributors, collectors, and users. Guided by the modified institutional analysis and development (IAD) framework, our study considered the features of agricultural data as a “knowledge commons” resource. The study also looked at existing data collection modalities practiced by John Deere, Plantwise and Abalobi, and at the open data distribution modalities available under the Creative Commons and the Open Data Commons licensing frameworks. The study found that an “agricultural data commons” model could give greater agency to the smallholder farmers who contribute data. A model open data licence could be used by data collectors, supported by a certification mark and a dedicated public interest organisation. These features could engender an agricultural data commons that would be advantageous to the three key stakeholders in agricultural data: data contributors, who need engagement, privacy, control, and benefit-sharing; small and medium-sized-enterprise (SME) data collectors, who need sophisticated legal tools and an ability to brand their participation in opening data; and data users, who need open access.
The CPC party organization in privately controlled listed companies and earnings management

ABSTRACT This paper studies the real effect of the party organization of Communist Party of China (hereafter, CPCPO) on the privately controlled listed companies’ governance from the perspective of earnings management. We find a significantly negative relationship between the party organisation activities and earnings management. The possible mechanisms are to encourage controllers of those firms to participate in the activities of CPCPO and even serve as the secretaries, and to make directors whom are CPC party member enter audit committee. Furthermore, this relationship is more pronounced when the chairman or CEO is a CPC member, has political connections, and when the time is politically sensitive period. The relationship is also more pronounced in companies with higher agency costs, weaker information environments, and greater financing constraints. Different from previous literature focusing on the role of CPCPO in state-owned enterprises, this paper explores the governance role of CPCPO in privately controlled firms.
Implementation of IFRS Convergence and Corporate Supply Chain Management on Earnings Quality (Study on Oil Plantations Companies in Indonesia and Malaysia)

The purpose of this paper is to examine the correlations of IFRS implementation and corporate social responsibility on Earnings quality of Indonesia and Malaysia Oil Plantations companies, during the full convergences of IFRS period (2012-2016). The logistics industry is becoming increasingly competitive, and supply chains becoming increasingly complex. This research is using data from the annual financial report issued by the company that is registered at the Indonesian stock exchange and Malaysia stock exchange, from 2012 to 2016. The population of this research is plantation companies that are listed on the Indonesian stock, as much as 15 company and exchange Malaysia, as much as 40 companies. To examine the impact of IFRS convergence and CSR on the quality of earnings of companies listed on Oil Palm Company in Indonesia and Malaysian Stock Exchange, it was tested using SPSS with Canonical Test.Main Findings: The main findings of this study indicate that the convergence of IFRS and CSR has a significant effect on the value of Indonesia and Malaysia Oil Plantation Companies. Implications: This study has two implications: First, when IFRS implementation shows an important role in improving the quality of earnings, the policymakers should encourage companies to fully adopt the IFRS. Second, taking into account that CSR is an important factor in increasing earnings quality, policy makers need to increase the role of disclosure of CSR information from voluntary to mandatory. Novelty/Originality: As far as the knowledge of the authors, research that has been conducted specifically on plantations that have certain characteristics in the application of IAS 41 and CSR problems in two countries are quite complicated and have not been done by many researchers.
Mediating Role of Customer Satisfaction between Corporate Social Responsibility and Customer-Based Brand Equity

Using expectation conformation theory, this study theorized and empirically tested the relationship between corporate social responsibility (CSR) and customer-based brand equity via customer satisfaction. Data were collected from 225 customers of well-known brands of consumer goods and services using survey questionnaire consisting of standardized scales. Regression analysis using Baron and Kenney (1986) approach via SPSS was utilized to test the proposed hypotheses. Results confirm direct relationship between CSR and customer satisfaction and CSR and customer-based brand equity as well as direct effect of customer satisfaction on customer-based brand equity. In addition, the study also found support for mediating effect of customer satisfaction in relationship of CSR and customer-based brand equity. Importance of CSR activities, its awareness and communication are some of managerial implications of this study. Limitations of the study coupled with future directions have been highlighted
Assessment of Knowledge Sharing Practices in Nigerian Construction Firms

Knowledge generated during construction projects is wasted as a result of a lack of awareness of the benefits of sharing knowledge. Moreover, knowledge is scattered in the construction firms through various documents and individual brains without a platform to retrieving it for sharing among the employees. Therefore, this paper aims to assess knowledge sharing practices in Nigerian construction firms. A detailed review of relevant literature was conducted with the view of collecting relevant data necessary for this paper. A total of 150 numbers of questionnaires was distributed to Engineers, Quantity surveyors, Builders and Architects in construction firms that are based in Abuja. The descriptive method of analysis was used to analyze the data obtained from the survey. The result shows the followings as methods of knowledge sharing practices in Nigerian construction firms: (1) face to face interaction, (2) site & Departmental meetings, (3) mentoring and tutoring, (4) project briefing and interviewing session, and (5) internal training courses. In addition, the followings were established as construction activities that are commonly used for knowledge-sharing practices: (1) site visitation, (2) estimation & price forecasting, (3) evaluation of BOQ, (4) preparation of scheduling for site activities, (5) development of tender programme, (6) taking off and (7) understanding of construction technologies and methods. Therefore, the paper recommended that the top management should encourage knowledge-sharing practices in the construction firms through face to face interaction, seminars/workshops, and post-project review.
THE ROLE OF ISLAMIC SOCIAL FINANCE IN ACHIEVING SDG NUMBER 2: END HUNGER, ACHIEVE FOOD SECURITY AND IMPROVED NUTRITION AND PROMOTE SUSTAINABLE AGRICULTURE

This study aims to explore the role of Islamic social finance in achieving the Sustainable Development Goals (SDGs), particularly goal number two, “end hunger, achieve food security and improved nutrition and promote sustainable agriculture”. Three Islamic social finance tools namely infāq, waqf and zakāt are discussed together with Iḥyā’ al-Mawāt and al-Iqṭāʽ. The findings show that infāq, waqf and zakāt are excellent alternative philanthropies’ fund to cover the USD2.5 trillion annual average global SDG’s investment gap. Establishing and funding state-of-the-art research laboratory, end hunger, improved nutrition and achieve food security from the short and medium-term targets are the main area for fund utilization. Meanwhile, expanding quality agricultural land through Iḥyā’ al-Mawat and al-Iqṭāʽ can be the best alternative to achieve the long-term target i.e. sustainable agriculture. This study also recommends countries not to work individually but together regionally or internationally in achieving the goal, especially for developing and least developed countries.
Agribusiness community empowerment in the management Nirwana Beach tourism area in City of Baubau

The purpose of this study was to analyze the role of agribusiness communities in the management of Nirawana Beach tourist area and to identify government’s efforts in empowering agribusiness communities in the Nirwana Coast tourist area, Sulaa District, Betoambari District, Baubau City. The research employed descriptive method. The results showed that the role of the agribusiness community in managing this tourism area included several aspects, namely the sale of crops by 25 people or 29%, a creative economy of 45 people or 50% and culinary as much as 10 people or 11%. The government’s efforts to empower agribusiness communities include three aspects, namely as regulators, capacitors and facilitators in regulating policies that support the development and empowerment of agribusiness communities in the Nirawana Coast tourist area. As a suggestion in this study, namely the need for community empowerment such as training to improve special skills so that they can take advantage of and manage tourist areas by maximizing the potential of existing silos so that they can provide a positive multiplier effect for agribusiness and environmental communities.
Consumer Search and Optimal Information

This paper studies an information design problem in a sequential consumer search environment. Consumers, whose valuation of firm's products is uncertain, observe a noisy signal about the valuation upon being matched with a firm. The goal is to characterize those signal structures that maximize consumer surplus. The paper shows that the consumer-optimal signal structure can be found within the class of conditional unit-elastic demand signal structures. We also provide a rich set of comparative statics of the optimal signal structure with respect to the search cost. For a binary value distribution, the unique optimal conditional unit-elastic demand signal structure is also the unique optimal signal structure. Most remarkably, the informativeness of the optimal signal structure in this case is piecewisely monotone with respect to the search cost.
Long-term orientation in family businesses : antecedents, contingencies, and the role of innovativeness

Family businesses are driven by economic and noneconomic goals that tie back to the wealth of the family members and firm. Thus, more studies have shown interest in examining the long-term perspectives of family firms and the factors that contribute to their desire to achieve transgenerational wealth. A long-term orientation is a mindset of the dominant coalition of family members that changes over time. However, there is a dearth of emprical studies that have tested the antecedents and outcomes of long-term orientation (LTO) and its relevant contingencies. This dissertation examined LTO in two essays to address this gap. The purpose of Essay 1 was to examine the antecedents of LTO in family businesses through stewardship theory and agency theory. This study employed 238 shareholder letters and secondary data sources through content analysis to examine the antecedents of LTO in family firms. The findings suggested that family involvement is positively associated with LTO. Additionally, the findings suggested that CEO incentives, nonfamily CEO tenure, and CEO ownership have negative relationships with an LTO. LONG-TERM ORIENTATION IN FAMILY BUSINESSES vi The purpose of Essay 2 was to empirically examine the relationship between LTO and family firm performance through the resource-based view (RBV). This LTO–performance relationship is mediated by innovativeness because the LTO of the dominant coalition catalyzes to identify resources for innovation. Additionally, the relationship between LTO and innovativeness may be moderated by board governance and environmental factors because the mindset of the dominant coalition may change to adapt to these factors. This study examined 249 shareholder letters and secondary data to determine the influences that LTO has in family firms. This study predicted that LTO does have a significant influence on the dominant coalition’s decision making. As such, an LTO mindset will adapt to different governance structures in the firm, as well as to the changes in the external environment. This study proposed to show that innovativeness is positively associated with LTO and firm performance.
Complex Instrument Allowance at Mutual Funds

We study the loosening of restrictions on the use of leverage, derivatives, and illiquid assets by mutual funds. In contrast to previous studies, we find that the allowance of these complex instruments is associated with poor performance and higher risk. The underperformance is most acute during market downturns and among weakly monitored funds. We also find that mutual funds that actually use these instruments underperform. Overall, our results suggest caution in allowing funds to use these complex instruments.
Indirect Insider Trading

Abstract Insiders must disclose indirect trades made through accounts they control, including family, trust, retirement, and foundation accounts. Indirect trades through these accounts are more profitable than direct trades in the insider’s own account. They are also more likely to be made by “opportunistic” insiders who make nonroutine trades, or who trade profitably before earnings announcements, or who have a short investment horizon. These trades contain more predictive information about earnings surprises and large price changes, and they tend to be made by insiders at firms with high information asymmetry. Insiders also make fewer indirect trades following periods of intense regulatory scrutiny.
Investment Strategies for Sourcing a New Technology in the Presence of a Mature Technology

To stay competitive, high-technology manufacturers not only frequently source new technologies from their suppliers, but also financially support the development of these new technologies into component products or production tools. We consider a manufacturer that can either source a new but immature technology from a financially constrained supplier, or source a mature technology from an existing supplier if and only if the development of the new technology fails. To support the new technology, the manufacturer can choose to inject capital in the form of an equity or loan. The investment strategy not only affects the new supplier’s development effort and the probability of technical success (PTS), but also affects the existing supplier’s effort to improve the mature technology, which presents the manufacturer with a trade-off. Following the debt financing literature, we find that a loan contract is associated with a cost-shifting effect and often leads to a higher PTS. However, because the manufacturer not only maintains an investment but also a procurement relationship with the new supplier, we find a profit-sharing effect associated with an equity investment, which does not exist in the traditional equity issuance literature. In particular, we show that the profit-sharing effect can dominate the cost-shifting effect and lead to a higher PTS when the new supplier’s technological capability is sufficiently high. Nonetheless, we also show that the strategy that derives a higher PTS does not necessarily generate a higher payoff for the manufacturer. On the one hand, a loan can be preferred even when it leads to a lower PTS because the cost-shifting effect allows the manufacturer to offer a sufficiently low procurement payment while maintaining a sufficiently high PTS. On the other hand, when the existing supplier is very capable of reducing its costs, a loan can over-incentivize the new supplier to exert excessive effort and backfire. This paper was accepted by Charles Corbett, operations management.
The Impact of Sugar-Sweetened Beverage Taxes on Purchases: Evidence from Four City-Level Taxes in the U.S

Since 2017, many U.S. cities have implemented taxes on sugar-sweetened beverages (SSBs) to decrease consumption of sugary beverages and raise revenue. In this paper, we analyze household receipt data to examine the impact of SSB taxes on households’ purchases of taxed and untaxed beverages in the four largest U.S. cities with such taxes: Philadelphia, Pennsylvania; San Francisco, California; Seattle, Washington; and Oakland, California. We estimate the impact of these taxes by comparing changes in monthly household purchases in the treatment cities to changes in one of two comparison groups: 1) areas adjacent to the treatment cities; or 2) a matched set of households nationally. We find that an increase in the beverage tax rate of 1 cent per ounce decreases household purchases of taxed beverages by 53.0 ounces per month or 12.2 percent. This impact is small in magnitude and consistent with a reduction in individual consumption of 5 calories per day per household member and eventual reduction in weight of 0.5 pounds. When we examine results separately by city, we find that the decline was concentrated in Philadelphia, where the tax decreased purchases by 27.7 percent. We do not find impacts of the taxes in the other three cities combined.
Applications of TQM Processes to Increase the Management Performance of Enterprises in the Romanian Renewable Energy Sector

This paper focuses on total quality management (TQM) processes and their applications to increase the management performance of enterprises in the renewable energy sector (RES). TQM is a modern tool used by enterprises to increase their management performance. We start with a description of Edwards Deming’s conceptualized model, highlighting different phases of its development as described in the literature. The TQM process is then used for an application to the RES in Romania. The quantitative model analyzes the influence of TQM process implementation in achieving competitive advantage and the management performance of the undertakings in the RES. Data was collected through a survey based on a questionnaire addressed to employees and managers in the RES. Structural equation modeling (SEM) was used and the research hypotheses were tested with the partial least squares path method (PLS). Data analysis was performed with the statistical software SmartPLS 3.2. 8. The main contribution of this article is to evaluate the relationship between the management performance of enterprises in the RES sector in Romania and TQM process indicators. The results underline the fact that the most important attributes of a TQM process to increase the management performance are: integrated operational processes, policies and trading strategies, integrated operational management, company social responsibility, motivated workforce, knowledge, and competencies. The conclusions of the research are in line with the latest findings in the area, underlining that management performance is the direct result of the association between a group of factors and processes, such as the integrated operational processes, trade strategies and policies, integrated operational management, corporate social responsibility (CSR), motivated workforce, knowledge, and competencies.