Miracle-dz/UniFAR-FTUs huggingface dataset:
AUDIT COMMITTEE ACTIVITY AND AUDIT REPORT LAG IN SAUDIA ARABIA

This paper examines whether audit committee activity is associated with audit report lag We posit that an effective audit committee reduces Qtcrnal audit efforts, thus reducing audit report lag. Data was obtained from 573 listed companies in Saudi Stock Exchange (Tadawul) for the years 2007-2011. A pooled OLS regression analysis shows that, an active audit committee (more independent members with frequent meetings) is associated with shorter audit report lag. The outcomes of this study have significant implications to the auditor independent issues in the setting of Saudi Arabia.
The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting

This paper develops a measure for integrated report quality and explores possible drivers of high-quality reporting considering a sample of large listed companies in 2015 and 2016. Data are collected from South Africa where integrated reporting has been established for a number of years and where companies have had the time to interpret and apply reporting guidelines. A detailed content analysis is used to construct a quality measure representing an accumulation of different indicators from the environmental and sustainability reporting literature. The quantity of information disclosed, the emphasis placed on different disclosures and the use of quantitative or qualitative disclosures are considered. Whether disclosures are substantive or symbolic and how easy it is for stakeholders to interpret integrated reports based on the use of infographics is also taken into account when gauging report quality. The results show that, while integrated reporting has become well established in South Africa, there is considerable room for improvement. Most disclosures are qualitative and symbolic rather than quantified and substantive. A combination of Kruskal-Wallis and Mann-Whitney U-tests shows that companies with higher quality integrated reports are those which invest in complementing their integrated reports with a sustainability report and having their disclosures externally assured. Company size, environmental and social impact, the use of a sustainability committee and compliance with the Global Reporting Initiative do not necessarily influence report quality. These findings suggest that, as integrated reporting matures, external factors contribute less to the quality of reporting and internal processes become more relevant.
Global sourcing decisions for a multinational firm with foreign tax credit planning

Abstract Various countries’ tax laws adopt certain forms of a so-called worldwide tax system which levy taxes on their countries’ multinational firms’ global incomes at home country tax rates. To avoid double taxation, they permit tax cross-crediting, i.e., a global firm can use excess foreign tax credits (the portion of foreign tax payments that exceed its home country tax liabilities) generated from a subsidiary (located in a high-tax country) to offset the tax obligations from another subsidiary (located in a low-tax country). This article studies a multinational firm’s global sourcing decisions at two subsidiaries located in low- and high-tax countries, respectively, with an objective of maximizing its expected worldwide after-tax profit. We characterize the optimal sourcing decisions under various decentralized and centralized after-tax profit-maximizing performance measures. We show that the global firm can devise an easily implementable incentive scheme to optimally coordinate the decentralized sourcing decisions made at the two subsidiaries. We also demonstrate that decentralized policies with after-tax performance measures are more advantageous than the traditional pretax policies when the “tax effects”, i.e., the impacts of certain features of the tax laws (such as tax cross-crediting) on supply chain decisions, are significant.
Effect of country image and materialism on the quality evaluation of Korean products

Purpose It is critical to understand how global consumers evaluate the quality of Asian products while marketing Asian products in the global marketplaces. The purpose of this paper is to examine the impact of Korea’s macro and micro country image and global consumers’ materialism level on the quality evaluation of Korean cosmetics among consumers in four countries. Design/methodology/approach Data from 900 participants were collected from consumers aged 20 or older living in economically developed countries (the USA and France) and economically developing countries (China and Vietnam) via professional online survey firms. Multiple regression analyses were used to analyze the data. Findings Along with the direct effect of macro and micro country image and materialism on product quality evaluation, a moderating effect of materialism and the respective country was discovered. Subsequently, the effect of macro country image on quality evaluation was found to be only significant in the USA and France and not in China and Vietnam. In contrast, the impact of micro country image was robust across all four countries. Furthermore, the effect of materialism on product quality was significant only in Vietnam. This implies that materialistic consumers in emerging markets might have favorable perceptions regarding the quality of Korean cosmetics. Originality/value This study advances country image research by providing new theoretical and managerial implications for countries whose image is less distinctive with respect to the effective marketing of products by the destination countries’ development status and consumers’ familiarity.
The B2C e-Commerce Index of Thailand – A Paradox of Online Penetration

The present study is an investigation into the penetration of business-to-consumer e-commerce in Thailand. The study has been conducted by a field survey among the consumers by questionnaire method and collected samples from regular online and regular offline shoppers in the country. The total sample size was 1535 units collected from the north, northeastern, central and southern regions of the country. The findings of the study revealed that penetration of online shopping is 15 percent with an estimated range of 13 to 17 percent for the entire population, and it is higher in central and northeastern regions but lower in northern and southern regions. The important observation in the study is that there is very low penetration of online shopping in Thailand due to the lack of trust in online traders and non-confidence in online payments.
A Dynamic Hierarchical Evaluating Network for Real-Time Strategy Games

Researches of AI planning in Real-Time Strategy (RTS) games have been widely applied to human behavior modeling and combat simulation. State evaluation is an important research area for AI planning, which ensures the decision accuracy. Since complex interactions exist among different game aspects, the weighted average model usually cannot be well used to compute the evaluation of game state, which results in misleading player’s generation strategy. In this paper, we take dynamic changes and player’s preference into consideration, analyze player’s preference and units’ relationships base on game theory and propose a dynamic hierarchical evaluating network, denoted as DHEN. Experiments show that the modified evaluating algorithm can effectively improve the accuracy of task planning algorithm for RTS games.
Face of CEO in corporate publicity affects viewer regard for the firm

Purpose The purpose of this paper is to investigate the ability of head-and-shoulder photos of CEOs appearing in a publicity item to influence reader regard for the corporation linked to the CEO. Design/methodology/approach Study 1 investigated three factors, face of a male CEO (trustworthy versus less trustworthy), headline framing of a corporate merger (tax-dodge vs specialization strategy) and respondent gender, whereas Study 2 explored two factors, face of a CEO (male vs female) and headline framing. The primary dependent variable was respondent regard for the firm. Findings Study 1 resulted in a significant three-way interaction. Face of a male CEO moderated a two-way interaction between the gender and the headline. Women, as compared with men, responded particularly unfavorably to the combination of an untrustworthy face and a tax-dodge headline. In Study 2, a firm headed by a male CEO and engaged in a tax-dodge action was poorly regarded, whereas a firm headed by a female CEO pursuing the same action did not suffer a loss of regard. Research limitations/implications Only one framing device (headlines) was studied when there are multiple such devices. Also, overall regard for the firm is influenced by multiple factors. Originality/value Of the factors investigated (facial image, headline and reader gender), only one is controlled by the corporation – the image of the spokesperson presented to the media. Findings suggest less downside risk to reputation if the company uses only trustworthy-looking spokespersons. Also, a female CEO may be a reputational asset. Women reported significantly more positive feelings toward a corporation headed by a female CEO than a male CEO.
Music and wine tasting: an experimental neuromarketing study

Purpose Music has a priming effect on product selection. The purpose of this paper is to extend the current understanding on this issue using an experimental design incorporating behavioural and brainwave data. Design/methodology/approach An experiment with 40 participants was conducted to explore how and why wine tasting preferences would be primed by different genres of musical stimuli. Electroencephalographic measurement was adopted to measure participant brainwave activity in two experiments, each involving two rounds of wine tasting, and the treatment was administered between the two rounds. Findings Significant associations between the musical stimulus genre and participant change in wine selection were found, and the musical stimuli resulted in different brainwave activities because participant β and γ wave activities significantly differed in the first and second wine tasting rounds. Correlational analyses indicated that α, β and γ wave activities generated by the musical stimuli were significantly but negatively correlated with α wave activity. α wave activity in the musical stimulus phases was significantly negatively correlated with β wave activity in the second round of wine tasting, and the other associations were significant and positive. Originality/value This study highlighted the priming effect of musical stimuli in wine tasting. Empirical evidence derived from experimental research was analysed with behavioural and brainwave data. This study’s original contribution is that it explored wine tasting preferences from a neuromarketing perspective. The results of this study can provide empirical evidence on how to effectively use music in marketing strategies.
A New Approach to Estimating State Dependence in Consumers’ Brand Choices Applied to 762 Pharmaceutical Markets*

This article shows how state dependence effects can be estimated for many markets and with few assumptions by using data on how the shares buying specific products differ between those who bought the same product on their latest purchase occasion and other consumers. Using as instrument information regarding which product was cheapest when consumers made their last purchase, I estimate that state dependence increases the probability that consumers will buy the product they bought the last time by 8 percentage points. This effect is larger for women and the elderly than for men and younger consumers. The state dependence effect is also larger for brand-names than for generic products, but not significantly related to number of previous purchases.
How to Survive in Book Store Industry through Strengthening Brand Equity

This study aims to determine the influence of corporate positioning on brand equity. Data were obtained from the result of filling out questionnaires by 200 respondents who were all consumers of Gramedia Book Stores. The data were analyzed descriptively and quantitatively through Structural Equation Modelling (SEM) analysis. The findings revealed that the corporate positioning of the Gramedia Book Stores has a positive and significant effect on consumer brand equity. Further managerial implications are provided.
Zigbee wireless sensor network localization evaluation schemewith weighted centroid method

Using wireless communication system, appropriate and correct indoor localization with Zigbee sensor network and could provide interesting services and applications. In this study the Zigbee transmission model with positioning method by using the relative-span exponentially weighted centroid method for the indoor localization. The experimental results and analyze results are evaluated a distance error. The ZigBee transmission model in measurement consists of 121 positions with distance between positions to positions is 0.3 meter. The experimental setup at every position operated at frequency band from 2.3 GHz to 2.5 GHz. The accuracy of estimated position is considered in the term of distance error with the cumulative distribution function (CDF) of distance error is shown. The result presents optimal value for REWL is 0.2 and mean of distance error is 0.65 m.
Text Mining, It’s Utilities Challenges And Clustering Techniques

Information mining is the way toward separating prescient data escaped the database and changing it into The structure justifiable for sometime later. The different areas in information mining are Web Mining, Text Mining, Sequence Mining, Mining Graph, Time Data Extraction, Spatial Data Extraction (MDS), Distributed Data Extraction (DDM), and Multimedia Mining. A portion of the uses of information mining, it is utilized for examination of money related information, retail and Telecommunications, science and building, and interruption recognition and counteractive action. In this article, we About Techniques Discussed content mining and its applications. Content mining is utilized to separate intriguing data Or learning or example from unstructured writings from various sources are that. It changes over words and expressions Unstructured data in numerical esteems which might be connected to organized data in the database and With the old information mining strategies investigated. There are numerous procedures utilized as a part of separating content, for example, data Extraction, data recovery, common dialect preparing (NLP), inquiry handling, order and grouping.
The Paper Burden: Institutional Management of External Reporting Requirements and Requests in Higher Education.

Institu+iönal procedures for fielding out-of-state data requests are examined ir order tc develop procedures for the generation of data for state agencies. in a prompt, accurate, yet politically astute manner. Part I (A' alvzir.q the Request for Datal discusses the impdrtar.ce of understanding the reasonableness and complexity cf the request. part II (Collecting the .Data) offers six management steps involved in data collection: (1) informing relevant units or departments: (21 checking existing data bases to ,avoid . duplication: (3) preparing report formats: (41 actual collection activity: (51 tabulating and editing of data: and (6) forwarding and filing of date. Part . II: (Monitoring the external Agency's Analysis of the Datal discusses +he need -for mbnItoringand control by representatives of the colleges and universities which agency staff clhi.m to have analyzed. Part IV (rev; ew of the Agency's Use of Data in Decision-Making) focuses or the importance of knowintq what data is examined by the agency: only data used•ir decisionmaking'should be emphasized in the report. The final part (Fvaluating Data Reporting Procedures) suggests that once every three years colleges and university administrators should compile a careful record pf the number of data requests and responses in order to develop the bes+ system for reporting. It is suggested that knowing the agency's purpose and use for the request enables the institution to respond with a tailor-made response: therefore, paperwork and staff energy are kept tc a minimum. references are provided. (LC) THE PAPER BURDEN: INSTITUTIONAL MANAGEMENT OF EXTERNAL REPORTING REQUIREMENTS AND REQUESTS IN HIGHER EDUCATION June, 1980 Dr. Gary Davis, Visiting Scholar Center for the Study of Higher Education University of Michigan Home Address: 221 S. Saunders St. Maryville, MO 64468 The public interest; which must be recognized by public institutions, and the need for institutional and scholarly autonomy came into conflict at many points, and nowhere is this, more critical than in the development of a comprehensive system wide information system. Knowledge is power and prior•information results in prior power. The demand for additional information by,coordinating bpards and their staffs can be expected to grow-and grow-and grow. --Fred Harcieroad in.Joseph D. Boyd ét al. "Comprehensive Information Systems for Statewide Planning . in Higher Education" (Iowa City: American.College Testing Program, 1971), p. 35 The Paper Burden: Suggestions for Improving the Efficiency of Institutional Reporting
The artificial intelligence renaissance: deep learning and the road to human-Level machine intelligence

In this paper we look at recent advances in artificial intelligence. Decades in the making, a confluence of several factors in the past few years has culminated in a string of breakthroughs in many longstanding research challenges. A number of problems that were considered too challenging just a few years ago can now be solved convincingly by deep neural networks. Although deep learning appears to be reducing the algorithmic problem solving to a matter of data collection and labeling, we believe that many insights learned from ‘pre-Deep Learning’ works still apply and will be more valuable than ever in guiding the design of novel neural network architectures.
Assessment of Cloud Computing Awareness in Kano Municipal Local Government Area of Kano State of Nigeria

: The term ‘cloud’ originates from the world of telecommunications when providers began using virtual private networks (VPN) services for data communication. Cloud computing deals with computation, software, data access and storage services that may not require the end user’s knowledge of the physical location and configuration of the system that is proving the services. This study aims at assessing the level of cloud computing awareness and adoption in Kano Municipal Local Government Area (LGA) of Kano State in Nigeria. For these objectives to be accomplished the study uses a survey data by randomly administering questionnaires to 390 respondents from Kano Municipal Local Government. The research employs Statistical Package for Social Science (SPSS) tool as a method of data analysis in order to answer the formulated research questions. From the research findings, although there are factors hindering the use of cloud computing services in Kano municipal LGA, the level of awareness and adoption is encouraging. However, it is recommended that more awareness campaign and proper education should be giving to the populace in Kano municipal LGA so as to enjoy the enormous benefits of cloud computin g.
A Multi-Level Competencies Framework for the Successful Delivery of Major Infrastructure Projects

Successfully executing major infrastructure projects is economically critical for Governments to build civil infrastructure for sustainable growth of increasingly dense urban areas. In the construction industry, projects continue to fail at an alarming rate. One contextual factor contributing to this alarming failure rate is the lack of competencies to manage increasingly complex major infrastructure projects. Recent literature has explored how soft project management practices, such as collaboration, learning and adaptation can enhance project performance. This is in contrast to conventional, or hard project management practices, such as control, planning and reducing uncertainty, which are currently used to deliver these types of projects. In a qualitative study, based on explorative interviews with project managers overseeing major and megaprojects in Australia, we have been able to identify a set of multi-level competencies requisite for this role by considering the key challenges encountered by project managers during the delivery of these complex projects. The findings indicate that behavioural emphasis and "soft" project management skills and competencies are increasingly important. This paper contributes to the growing literature on examining the development and effectiveness of project managers competencies and skills in managing major infrastructure projects in the construction industry. The research presented in this paper should inform researchers in developing empirical studies relating to this important topic area.
Stuff and nonsense?: the meaning of the 'psychological' contract to freelance professionals in later life

This paper looks at flexible employment such as freelancing for older workers and their managers, focusing on the 'psychological contract', a hypothetical construct seen as helpful in analysing the tacit understandings involved in a productive employment relationship. The research, involving in-depth interviews with freelance workers, managers and industry informants aware of prevailing conditions, was located in the UK media industry and found that employers wanted freelancers who could provide flexible, affordable and instant solutions to their labour and product needs. Although experience was important to managers, this was undermined by highly variable freelance employment practices and there were few incentives for managers and older freelancers to build durable relationships based on investment and commitment.
The impact of power and relationship quality on value creation and appropriation in buyer-supplier relationships: the case of Moroccan companies

Purpose- This study aims to examine the influence of relationship quality and power on value creation and appropriation and ultimately, on satisfaction and relationship continuity. Based on the theory of social exchange, this study proposes a conceptual model, which positions value creation and appropriation as central variables in the nomological network of business relationships. Methodology- A quantitative study of 174 suppliers was carried out in order to compare the theoretical model with the empirical reality. Findings- The results obtained show that the relationship quality promotes greater value creation and appropriation in ongoing business relationships. As for power, its influence differs depending on how it is exercised within the relationship. Moreover, the appropriation of value remains the main driver of partner satisfaction, a sine qua non condition for the continuity of the relationship. Conclusion- This research contributes to a better understanding of value creation-appropriation in ongoing business relationships. By strategically managing their customer-supplier relationships, managers can create and capture greater value and gain a competitive advantage.