Miracle-dz/UniFAR-FTUs huggingface dataset:
Selling News to Audiences – A Qualitative Inquiry into the Emerging Logics of Algorithmic News Personalization in European Quality News Media

Abstract How do news organizations design and implement algorithmically personalized news services? We conducted 16 in-depth interviews with professionals working in European public service broadcasting and commercial quality news media to answer this question. The news business is undergoing rapid transformations regarding how news production is financed, how news is produced and delivered to audiences and how citizens consume news. In all of these changes algorithmic recommender systems play a role. We focus on news organizations’ own personalized news services, and analyze how they define the role of personalization in contributing to the financial success of the organization, in reaching and retaining audiences, and in fulfilling their editorial mission. We interviewed editors, journalists, technologists and business intelligence and publishing professionals to gain a structural understanding of the often conflicting goals of personalization. We found that rather than focusing on increasing short-term user engagement, European quality news media try to use news personalization to increase long-term audience loyalty. In distinction to the “platform logic of personalization”, which uses personalization to produce engagement and sell audiences to advertisers, they have developed a “news logic of personalization”, which uses personalization to sell news to audiences.
Effect of Audit Quality on the Financial Performance of Deposit Money Banks in Nigeria

This study investigated the effect of audit quality on the financial performance of deposit money banks in Nigeria. The Ex-post Facto research design was adopted. The Judgmental sampling was adopted to selected 14 from the 22 listed Deposit Money Banks on the Nigerian Stock Exchange. The data collected from annual reports and accounts of deposit money banks were analyzed using the simple regression and correlation analyses. Findings f revealed that Audit Committee Size (ACSIZ) has a positive but insignificant effect on the financial performance of deposit money banks in Nigeria. Audit Committee Independence (ACIND) and Audit Committee Meetings (ACM) both have a negative and insignificant effect on the financial performance of quoted deposit money banks in Nigeria while Auditor’s Size (BIG4A) has a positive and statistically significant effect on the financial performance of quoted banks in Nigeria. Based on this, the study recommended among others that the management of the deposit money banks in Nigeria should employ the services of one of the big audit firms and where this is not possible, go for an audit firm whose character and integrity is beyond question.
The Role of Credit Guarantee Schemes for Financing MSMEs: Evidence from Rural and Urban Areas in Indonesia

Micro, small, and medium-sized enterprises (MSMEs) play a significant role in the Indonesian economy, however most MSMEs have difficulties in accessing finance. The Credit Guarantee Scheme (CGS) is a popular program for guaranteeing bank lending to MSMEs by the government. The objective of this research is to evaluate and compare the performance of the CGS in rural and urban areas of Indonesia. The data used in this research are from the Indonesian Family Life Survey (IFLS) 2007 and 2014. We looked at the role of microfinance as a bridge for MSMEs to access credit, however our results show that this role does not function optimally for MSMEs that have no credit guarantee. MSMEs that do not have a credit guarantee do not have much opportunity to access credit from formal microfinance institutions. In addition, MSMEs in rural areas have significantly fewer opportunities to gain access to credit from formal institutions than MSMEs in urban areas.
Analysis of Linkages among Performance Management System, Employee and Organizational Performance of the Cellular Phone Companies in Pakistan

Dissertation Title: Analysis of Linkages among Performance Management System, Employee and Organizational Performance of the Cellular Phone Companies in Pakistan. The current study was an attempt to investigate the impact of a comprehensive Performance Management System on Organizational Performance, while analyzing the mediating effect of employee performance and moderation of organizational justice in five Cellular Phone Companies (CPC) of Pakistan. The study was based on the gaps found in previous literature which emphasized on analyzing the effectiveness of performance management system in terms of its employee and organizational outcomes. Survey techniquewas employed for which a questionnaire comprised of multiple borrowed scales was used, which was revalidated in Pakistani context. Data were collected from 271 managers of Cellular Phone Companies of Pakistan. The study involved moderation, mediation and moderated-mediation analyses, for which Preacher and Hayes’ PROCESS MACRO (Model 1, 4 and 8) was used. The results of the study reflected significant moderation of organizational justice, partial mediationof employee performance and significant moderated-mediation effects of both on relationship between performance management system and organizational performance. It was established that comprehensive performance management system, duly supported by perception of organizational justice within the organization, leads to enhanced employee and organizational performance. The researcher also conducted multivariate analysis of variance (MANOVA) and Post Hoc analysis to analyze the differences of performance management system and organizational justice practices among the five cellular phone companies of Pakistan. From theoretical perspective, thecomprehensive performance management system framework comprised of seven dimensions, was usedfor the first time especially in the Pakistani context. Moreover, the moderating effect of organizational justice on performance management system was also researcher’s contribution. The study has also revalidated goal setting, expectancy and equity theory in Pakistani context. Results of the study suggested the cellular phone companies to focus on comprehensive performance management system incorporating goal setting, communication, establishing & monitoring performance expectations, coaching, feedback, performance appraisal and performance consequences along with positive perception of organizational justice in Pakistani context to achieve the objectives of enhanced employee and organizational performance. The study has also provided implications for future research in the area.
Dealing with Legal Loopholes and Uncertainties within EU Public Procurement Law Regarding Framework Agreements

Provision on framework agreements has been introduced into European Union (EU) Law in 2004. Since then framework agreements have gained popularity and importance on the European Union (EU) public tender market. Nevertheless, the use of frameworks poses significant legal challenges necessitating the clarification of the governing rules and the introduction of further guidelines. Unfortunately, clarifications were not fully provided in the new Directive 2014/24/EU. This article is a study of legal loopholes and uncertainties that occur during public procurement of framework agreements as a result of current EU rules and national practices in Denmark and the United Kingdom. The article highlights the need for clarification of the existing rules and introduction of transparency to the subsequent call-off stage of framework agreements. To achieve study aims, three methods were applied: a doctrinal analysis, a small scale comparative law research and field research based on qualitative research by the means of semi-structured interviews.
Compensation Consultants and the Level, Composition and Complexity of CEO Pay

We provide fresh evidence regarding the relation between compensation consultants and CEO pay. First, firms that employ consultants have higher-paid CEOs—this result is robust to firm fixed-effects and matching on economic and governance variables. Second, while this relation is partly due to consultant conflicts of interest, it is largely explained by the impact consultants have on the composition and complexity of CEO pay plans; notably, this impact fully mediates the consultant-CEO pay relation. Third, firms with higher-paid CEOs and more complex pay plans are more likely to hire a consultant. Lastly, say-on-pay voting patterns suggest shareholders view positively the advice consultants provide but only when consultants do not provide other services. We also find suggestive evidence of boards “layering” new equity incentive plans over existing ones, thereby increasing the impact of composition and complexity on CEO pay beyond the premium the CEO would demand for bearing additional compensation risk.
Learning and applying financial metrics to evaluate human capital investments : the case of return on investment

Return on Investment (ROI) is one of several financial metrics increasingly advocated and used to evaluate expenditures on human capital initiatives. This thesis explored empirically the discrepancy between growing interest in, and uptake of, ROI for human capital investments on the one hand; and evidence to date that implementation is problematic and actual usage limited, on the other. From within a constructivist/interpretivist paradigm, ten attempts to apply ROI were identified and reconstructed using the qualitative techniques of observations, interviews and document analyses. These attempts were drawn from three different contexts - corporate, health service and international development. Concepts from seminal theories on learning and skills acquisition, knowledge, practice, context and their relationship with each other, as well as the introduction of new technical approaches, were selected to provide a framework to guide the enquiries and interpretation of data. The study found the term ROI was used as a bridging metric and understood in three ways - metaphorically, as an aspiration of value; literally, as a metric; and procedurally, as a method for planning and evaluating human capital investments. The metaphorical use of ROI was widespread as a way of expressing a common goal when dealing with key stakeholders. However, the metric was rarely utilised to measure human capital investments because applying it was difficult and time consuming; particularly linking the investment and service system performance through people performance. Methodically, ROI seemed to function as an aspirational map for planning and evaluating human capital investments. Learning and applying the method, even partially, was valued and tended to lead to changed behaviour and organisational culture. Significant variations between the three contexts were noted, and it is argued that the contingencies affecting the uptake and appropriateness of ROI in different settings would likely affect the appropriateness of other financial metrics for evaluating human capital investments.
Analyzing manufacturing strategies and Industry 4.0 supplier performance relationships from a resource-based perspective

Purpose The purpose of this paper is to investigate the impact of manufacturing strategies on Industry 4.0 supplier performance. Suppliers play a crucial role in manufacturing supply chains, and firms are dependent on identifying and managing them to enhance Industry 4.0 supplier performance. Design/methodology/approach A descriptive to causal research is conducted with survey and tested via multiple regression analysis. Using the extant literature, four manufacturing strategies are identified and analyzed as the determinants of supplier performance pertaining to the fourth industrial revolution (Industry 4.0). A survey was designed and targeted to 200 samples of manufacturing firms in Thailand. Finally, the research model was tested to examine the hypothesized relationships. Findings Based on the results, it was found that better quality and flexibility in manufacturing positively impact Industry 4.0 supplier performance. However, the rate of delivery and cost reduction did not have any statistical influence on the Industry 4.0 supplier performance. Research limitations/implications The data for this study were collected from Thailand, only one country. Hence, the findings are indicative but not representative of other Asian countries. Also, the findings are not generalizable to other industries. Practical implications This study will enable supply chain professionals to understand the determinants of Industry 4.0 supplier performance within an Asian context, which will be valuable to them when sourcing from Asian suppliers. To compete successfully in increasingly globalized world, firms must use their resources effectively and productively. Firms must align their vital resources and capabilities to maximize competitive advantage. Originality/value The paper identifies the manufacturing strategies that significantly influence the Industry 4.0 supplier performance of manufacturing companies.
A GPU interpolating reconstruction from unorganized points (sap 0224)

We present a GPU method for surface reconstruction from unorganized point clouds without additional information, based on the work of [Gopi et al. 2000]. The main objective of this work is the generation of a GPU interpolating reconstruction method by using local Delaunay triangulations. Existing algorithms accelerated by graphic hardware are approximating approaches, usually based on either marching cubes or marching tetrahedras. Our work most valuable innovation is the GPU adaptation itself; we developed GPU suitable methods to replace those steps which could not to be implemented in graphics hardware. The two most noticeable ones are the O(log(k)) method which identifies Delaunay neighbors (replacing the O(k) backtracking) and the sorting of a great number of small lists in O(log(k)). Additionally, a divide and conquer approach was adopted to suit video memory constrains; passes are then independent, so multi-GPU parallelization can be performed without changes. Our tests show an 11 times average gain over the CPU version.
THE APPLICATION OF ACTIVITY-BASED COSTING AND ACTIVITY-BASED PLANNING INFLUENCES DECISION MAKING

This study provides information on the efficiency of decision making based on accurate information through the use activity-based costing (ABC) and activity based planning (APB). The results of this study provide additional insights for the management to adopt future strategic planning by controlling costs and invest in profitable projects. Furthermore, the results of the study will be helpful for all decision makers at all levels of the company. The findings of this study can contribute to the literature review.
Governing REDD+: a state of the art review

Climate change is a daunting problem that results in actions-interactions from a number of actors in complex global systems, which require multi-level governance and a myriad of international and national policies. Deforestation is the second largest source of greenhouse gas (GHG) emissions. Success in this area can have a large impact on mitigation. We focus on the governance of ‘Reducing Emissions from Deforestation and Forest Degradation’ (REDD+), a large scale experiment in climate finance and a promising cost-effective mitigation mechanism to motivate developing countries to implement policy approaches to reduce forest-related GHG emissions. REDD+, in the context of strengthening the global response to the threat of climate change, is considered a breakthrough mechanism in international cooperation under the United Nations Framework Convention on Climate Change (UNFCCC) regime, as it was designed to be performance-based. In this paper we analyze a state of the art review on governing REDD+ based on a systematic analysis of peer-reviewed articles in the field. Ours results present a historical perspective of REDD+, literature review, and indicate the most relevant works and scholars in the field.
Characterising the knowledge approach of a firm: an investigation of knowledge activities in five software SMEs

An organisation‟s ability to successfully compete in a changing market place is contingent on its ability to manage what it knows, in order to serve the objectives of the firm. While it has been argued that due to their size, knowledge management (KM) is not a concern for smaller organisations, in the current economic climate, it is expected that a more formalised approach to KM allows the company to seize opportunities as they arise, and deal with environmental uncertainty more effectively. In view of this, the objective of this study was to devise a classification of knowledge activities (KAs) which facilitates the exploration of a Small to Medium Sized Enterprises (SMEs) in terms of the type and extent to which knowledge is managed. Furthermore, analysis of KAs provided a greater understanding of the fit between the firm‟s objectives and the KM approach pursued. In order to achieve this, five case studies were conducted. Based on the classification of KAs identified, a qualitative analysis approach was used to code each of the twenty eight interviews carried out. Both quantitative and qualitative content analysis methods were applied to facilitate data reduction and generate meaning from the significant volume of data collected. The output from this study includes a classification of KAs which provides rich insight into how SMEs are motivated to deal with knowledge as a means of achieving their organisational objectives. From a practitioner viewpoint, this study seeks to offer an improved understanding of a software SMEs‟ approach to KM.
The moderating effect of change agent and organizational climate on the total quality management and organisational sustainability in Saudi Arabia hotel industry

Saudi hotel industry still has not performed to their fullest potential. The industry has to focus on quality improvement efforts to improve their performance. Therefore, this study is undertaken to examine the impact of total quality management (TQM) practices on the sustainability of the Saudi hotel industry. It also aims to investigate the moderating effect of change agent and organisational climate on the total quality management (TQM) practices-sustainability relationship of the Saudi hotel industry. This study was motivated by the inconsistency of findings reported in the literature regarding the relationship of total quality management practices, change agent and organisational climate variables, with sustainability. Such inconsistencies have led to the emergence of a new research stream that recommended the investigation of the moderating variables that could contribute to the aforementioned relations between variables. In the present study, different theories were employed including the social exchange theory and the resource-based view theory, to provide an insight into the relationships among variables in the proposed conceptual framework. The study involved survey questionnaire which were randomly distributed to 932 hotels in five cities of Saudi. Out of the total number of retrieved questionnaires (238), 204 were usable for analysis. The researcher employed correlation and hierarchical regression analysis to analyze the study variables indirect and direct relationships. The results show a positive relationship between the TQM and the organisational sustainability, and they support the moderating effects of both change agent and organisational climate on the TQM-organisational sustainability relationship. The study is concluded by providing managerial, policy and theoretical implications as well as recommendations for future studies.
Using multiple metrics for rate adaptation algorithms in IEEE 802.11 WLANs

IEEE 802.11 Wireless LANs (WLANs) use rate adaptation algorithms (RAAs) to dynamically switch data rates to accommodate the fluctuating wireless channel conditions. Classic RAAs such as ARF and ONOE suffer from rate poisoning and inability to distinguish between collision and packet losses caused by channel errors. Existing approaches in the literature are able to solve only one of the above two issues. In this paper we propose a novel rate adaptation protocol to address both issues for multi-rate wireless networks. The novelty of our approach is to combine the metrics of expected packet transmission time (ETT) and the average number of frozen slots (ANFS) to estimate the quality and level of contention for the current channel. A mathematical model to calculate ETT and ANFS on the fly is presented. Our protocol is simple and practical, which takes into consideration not only link quality and frame loss characteristics, but also impact of collisions during the design. Simulation results show that without the perfect knowledge of current channel condition and any signal strength information, our algorithm can achieve significant performance improvement in terms of end-to-end throughput for different network conditions compared with state-of-the-art link adaptation algorithms.
Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies

Audit opinion on a financial report is needed by users of financial statements, both external and internal parties. Users of these financial statements need opinions from independent auditors as collateral for the reliability of the information presented in the financial statements. The auditor is also obligated to evaluate wether there are doubts about the going concern of the company. The opinion about the going concern auditor’s dounts is called the going concern audit opinion. This study aims to determinde the effect of bankruptcy probability, audit lag, and company size on the acceptance of going concern audit opinion. It tested the hypotheses using the logistic regression method. The results of this study indicate that the probability of banckruptcy has a negative effect while audit lag and company size do not addect the issuance of going concern audit opinion.
ESRI SPECIAL ARTICLE Carbon taxation in Ireland: Distributional effects of revenue recycling policies

We calculate the impact of an increase in carbon taxation on carbon emissions and on income inequality. Carbon emissions reduce by 3.94 per cent for a carbon tax increase of €30 per tonne, and 10.24 per cent for an increase of €80 per tonne. Carbon taxation is found to be regressive, with poorer households spending a greater proportion of their income on the tax than more affluent households. However, returning the carbon tax revenues to households reverses this regressive effect, and the net policy effect is progressive. A ‘carbon cheque’ that distributes the revenues equally to every household leads to small changes in income inequality, while a targeted mechanism that directs more of the revenues towards less affluent households is more progressive, and actually reduces income inequality. The targeted mechanism resembles recycling the revenues through the tax and welfare system, and thus has lower administrative costs than a ‘carbon cheque’.
VENTURE CAPITAL AND CORPORATE INNOVATION INPUT FROM THE PERSPECTIVE OF SYNDICATED INVESTMENT

Using data for 341 enterprises listed on the Growth Enterprise Market (GEM) of the Shenzhen Stock Exchange and taking R&D expenditure as an indicator of innovation investment, this paper implements multiple linear regression to test whether venture capital promotes corporate innovation input. It also considers the relationship between the syndicated investment of venture capital and innovation input. The results showthat venture capital indeed promotes R&D in the invested enterprises. The innovation input of syndicated investment enterprises is significantly higher than that of sole investment enterprises. Under syndicated investment, the higher the number of syndicated investment members and the greater the heterogeneity of the shareholding ratio among the members, the higher is the innovation input. The reputation of the syndicated investment team, however, has no significant impact on innovation input.