Miracle-dz/UniFAR-FTUs huggingface dataset:
The impact of open innovation on product development: innovation versus creative ecosystems

Developed business ecosystems exhibit open innovation as the most relevant booster of organizational development. Also, from a combined approach to innovation perspective, using collaboration among different stakeholders in order to achieve competitive advantages, open innovation serves as an important technique for new business model creation. Thus, it is especially important to enhance the impact of open innovation on organisational processes as the main driver for organizational higher performance and development. Based on literature review this paper aims at exploring the main transition from product development processes to co-creation products through implementation of open innovation, in highlighting key differentiating aspects by different types of ecosystems. Consequently, a comprehensive framework for co-creation processes in innovation and creative ecosystems, in terms of product development stages, is provided based on specific adopted criteria, emphasising the open innovation impact within innovation versus creative ecosystems.
Do Spanish IPO firms fit the Continental European model for going public?

ABSTRACT This paper analyses the determinants of the going public decision of the non-financial firms that were listed in the Spanish Continuous Market through an Initial Public Offering of shares (IPO) in the period 1997–2013. We employ series of characteristics related to the firms and the economic environment and logit regression methods in order to find the model that best fits the firms that went public, using the firms that could have gone public in the same period, but opted not to, as a control sample. In Spain, the firms that went public were characterized by being relatively larger and riskier than those that did not. In addition, their IPOs came after a period of investment and growth, although it does not appear that they intended to rebalance their financial structure or reduce their financial costs. Likewise, our results are robust across different sensitivity analyses. Our results suggest that Spanish IPO firms do not fit the Continental European model for going public. Therefore, it seems that differences between the Continental European and the Anglo-Saxon model are fading.
Foreign and Domestic Loans over the Business Cycle

During good economic times, the likelihood of obtaining a loan from a foreign bank increases in the borrower firm's opacity. During bad economic times (recessions), this relation reverses as the probability of obtaining a foreign loan decreases for all firms, but drops disproportionately for opaque borrowers. Independently of the business cycle, firms with a higher share of foreign sales are more likely to obtain a foreign loan. We derive these predictions in a formal theoretical framework and confirm them empirically using a loan-bank-firm level dataset covering forty countries during the 1999-2016 period.
Trustworthy Coordination of Web Services Atomic Transaction for Net Banking

—Nowadays, in net banking sector they use 2PC protocol. But, it is problematic for single site failures. We have used the formal model of distributed commit protocols in the process algebra mCRL2. We applied this method to the Three-Phase Commit protocol and proved that it is erroneous for simultaneous site failures. For the security of transaction SOAP protocol is used. In this, user will enter their user id, password and one-time password for accessing their account. They can view all their transactions across all branches of Net Bank locations online and do transactions within the bank network. By using this, it is possible to make the transaction more fast and can reduce interruption. It will also protect the WS-AT (Web Service-Atomic Transaction) services. Useful for business applications based on transactional Web Services that require a high degree of dependability, security and trust.
Independence of Statutory Auditor and Reliability of Financial Statements: Evidence from Listed Manufacturing Companies in Nigerian

This study examined the impact of the independence of statutory auditor on the reliability of financial statements of the manufacturing companies in Nigeria. The study adopted a survey research design, using data collected from a structured online questionnaires administered to the shareholders of listed companies in Nigeria. The population of the study comprised all shareholders in Nigerian listed companies, 150 structured questionnaires were randomly distributed from which 137 were retrieved from the respondents. The gathered data were analyzed using descriptive and inferential statistics. For unwavering quality, the Cronbach alpha was utilized to test the dependability of the instrument. The paper found that independence of statutory auditors had a positive significant effect on reliability of financial statements (RFS) (F= 9.018, Adj. R2 = 0.191, p
ACCOUNTING CHOICES AND THEIR DETERMINANTS IN OIL AND GAS ACTIVITIES OF GLOBAL MAJOR COMPANIES

One of the two objectives of this study was to determine whether there is significant variation in accounting treatment choice of oil and gas activities of major oil and gas companies, and the second objective was to identify critical factors for accounting choice. To achieve the objectives, the study collected data from 25 major oil and gas companies using a checklist of items (index) which was used to review accounting policies covered by the financial statements of these companies. The data collected was analysed using both descriptive and inferential statistics whereby non-parametric tests were used. The study findings show that in case of accounting treatment choices, there are significant variations in accounting treatment on oil and gas activities. In case of determinants, the study found that company size has influence on initial measuring decommissioning liability, using proved reserves as basis for unit of production, using fair value as well as recognition of both cash payments and value of future assets in case of unproven reserves. Company location was found to have influence on use of LIFO to value inventories, not recognising deferred taxes at initial recognition of decommissioning liability, use of proved reserves as a basis for unit of production, recognition cash payments received only in case of unproven reserves, as well as application of successful efforts method. Duration was found to influence the use of reducing balance method to depreciate its assets as well as not recognising deferred taxes at initial recognition of decommissioning liability. The study suggests that accounting standard setters have to strike a balance between harmonisation and accounting flexibility, to ensure that accounting data is both comparable and informative.
A stakeholder process evaluation of a social marketing walking intervention targeting children

One quarter of Australian children are overweight or obese (ABS, 2010), putting them at increased risk of physical and psychological health problems (Reilly et al., 2003). Overweight and obesity in childhood tends to persist into adulthood and is associated with premature death and morbidity (Reilly & Kelly, 2011). Increases in Australian children’s weight have coincided with declines in active transportation, such as walking, to school (Salmon et al., 2005). To address this problem, the Victorian Health Promotion Foundation (VicHealth), which is an independent statutory authority which advises government and contributes to promoting good health in Victoria (VicHealth, 2014), developed the Walk to School program. Walk to School aims to encourage primary school children in Victoria to walk to and from school more often. Walking to school is a low cost and effective means of reducing excess weight (Rosenberg et al., 2006) that can be easily integrated into daily routine (Brophy et al., 2011). The purpose of this paper is to present the results of the stakeholder process evaluation of Walk to School 2013, which forms part of a broader outcome evaluation that is currently in field. Although there is an emphasis on outcome evaluation of programs, process evaluation can be equally important in determining program success (Saunders et al., 2005). Further, process evaluation to assess program delivery and utilization is explicitly recommended by two social marketing frameworks (see Lefebvre et al., 1988; Walsh et al., 1993).
Effect of Thiazolidinediones (Glitazones) groups on Glycemic control and Lipid profile: A Meta-analysis of Randomized Control Trials

s: Background & objectives: In patients with type 2 diabetes mellitus, all therapeutic options should be evaluated for their effect on cardiovascular risk factors, in addition to glycemic control. Randomized controlled trials of pioglitazone and rosiglitazone in patients with type 2 diabetes to evaluate their effect on either glycemic control or serum lipid profile individually have been reviewed and analyzed but analysis of reports of effect on both these parameters simultaneously are very few and such meta-analysis has not been carried out earlier. This article presents meta-analysis of randomized controlled trials of pioglitazone and rosiglitazone in patients with type 2 diabetes to evaluate their effect on glycemic control as well as serum lipid profile. Methods: We identified the citations by searching the web site of MD-consult, National Library of Medicine and Google for identifying randomized controlled trails pertinent to the thiazolidinediones of interest (rosiglitazone and pioglitazone) and evaluated then compared effect of these two drugs on glycemic control and serum lipid profile by applying student’s t-test.Results: Twelve randomized controlled trials (n=10052) were identified. Both thiazolidinediones produced significant reduction in HbA1c and FPG. Pioglitazone significantly reduced TG and increased HDL-C levels without significant effect on LDL-C and Total CH; while rosiglitazone significantly increased HDL-C, LDL-C, Total CH and slightly increased TG. Comparatively, they did not differ in their effect on glycemic control but regarding lipid profile, pioglitazone significantly reduced TG whereas rosiglitazone slightly increased TG level. Rosiglitazone produced significantly more increase in LDL-C and total CH level as compared to pioglitazone. Interpretation & conclusion: Pioglitazone had significantly more beneficial effects on lipid profile than Rosiglitazones and is clinically superior in patient of Type-2 DM with dyslipidemia. [ Karelia B et al NJIRM 2012; 3(1) : 57-62]
A 1920  $\times$  1080 25-Frames/s 2.4-TOPS/W Low-Power 6-D Vision Processor for Unified Optical Flow and Stereo Depth With Semi-Global Matching

This paper presents a unified 6-D vision processor that enables dense real-time 3-D depth and 3-D motion perception at full-high-definition ( $1920 \times 1080 $ , FHD) resolution. The proposed design implements a neighbor-guided semi-global matching (NG-SGM) algorithm to unify the stereo depth and optical flow matching problem and to reduce computation by 98% compared with the original SGM. We introduce a new custom-designed, high-bandwidth coalescing crossbar circuit that automatically coalesces redundant memory accesses to mitigate the highly irregular memory accesses observed in NG-SGM. The proposed 6-D vision processor also maximizes on-chip memory reuse by using 64 on-chip rotating image buffers that cover a wide optical flow and depth disparity search range of 176 pixels per dimension. The processor implements massive parallel processing with 576 compute units that are deeply pipelined with a dependency-resolving skewed-diagonal scan to hide the dynamic and variable dependency in the pipeline. The fabricated processor performs dense NG-SGM at 25 frames/s for optical flow or 30 frames/s for stereo depth at FHD resolution while consuming only 760 mW in 28-nm CMOS.
Factors Contributing to the Success of Ethnic Restaurant Businesses in Canada

Due to the small size of their businesses, small business owners often face a high failure rate. Within the first 7 years since opening, more than half of small businesses seek to close its operation. The author of this qualitative multi-case study examines the factors contributing to the success of small ethnic restaurants owners to remain operable beyond 7 years. The owners of three small ethnic restaurants that have been operating for more than 7 years in Metro Vancouver, British Columbia, Canada were selected for this study. The author interviewed the owners and conducted an examination of available physical artifacts including locations, premises, websites and social media pages. Five factors were identified: hard work, passion, family support, location and quality of food and services. Those factors determine the success of small business. The findings of this paper will help current and future small ethnic restaurant business owners to improve their business performance and survival rate.
Small business and self-employed in Russia: problems and prospects

The article deals with small business and reveals the essence of the concept of "self-employed". The reasons for people to resort to self-employment, as well as their shadow economic activity are considered. Lists the main activities that relate to self-employment. It is noted that small enterprises and self-employed carry out their activities in inadequate economic conditions, which is especially important in the transition to the digital economy Keywords—small business, self-employment, shadow economic activity, digital economy.
Automesure de la pression artérielle chez les personnes âgées en population générale : faisabilité et impact évalués à partir de l'étude 3C-HBPM

L'hypertension arterielle constitue un facteur de risque majeur et modifiable des evenements cardiovasculaires. La haute variabilite de la pression arterielle rend son evaluation par la methode classique auscultatoire au sphygmomanometre inexacte, particulierement chez les personnes âgees. Ainsi, des methodes de mesure complementaires se sont developpees, comme l'automesure de la pression arterielle a domicile. Nous nous sommes interesses a l'apport de cette methode, specialement chez les personnes âgees, a partir des donnees transversales et longitudinales de l'etude 3C-HBPM portant sur un echantillon de 1814 sujets âges de 73 a 97 ans. Nous avons tout d'abord montre que la faisabilite de l'automesure tensionnelle a domicile etait excellente chez les personnes âgees en population generale. Nous avons egalement montre que le diagnostic tensionnel base sur les valeurs mesurees au centre etait errone dans presque 30% des cas, et que l'hypertension arterielle etait sous-diagnostiquee chez les personnes âgees. En outre, l'hypertension blouse blanche et masquee etaient associees a un risque accru de developper une hypertension soutenue un an plus tard. Enfin, nos resultats suggerent que la variabilite tensionnelle pourrait etre impliquee dans le sur-risque vasculaire des hypertendus masques. Ces resultats sont en faveur de l'utilisation de l'automesure a domicile dans le cadre du suivi tensionnel des personnes âgees, et offrent de nouvelles perspectives de prevention vasculaire
THE EFFECT OF INTELLECTUAL CAPITAL, INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON COMPANY’S PERFORMANCE

The purpose of this study is to examine the effect of intellectual capital, institutional ownership and managerial ownership on company’s performance. The population of this study are the companies listed in the LQ-45 index company during the period of 2015-2017. The independent variables in this study are intellectual capital with proxies (human capital, process capital), institutional ownership and managerial ownership and the dependent variable is company’s performance. The population in this study are all companies listed into LQ-45 index company. The sampling technique used was purposive sampling which result for 33 companies. The analytical methode used was multiple linear regression. The result of the study showed that human capital has no effect on the company’s performance. While process capital, institutional ownership and managerial ownership have a positive effect on the company’s performance. The suggestion for futher research is add another variable or indicator for futher research.
Unveiling the inter-relations between the urban streets network and its dynamic traffic flows: Planning implication

Traffic flows have always been a major element affecting the nature of urban streets. Traffic flows influence the location of businesses, residences, and the development of real estate, land values, and built-density. In this study, we suggest that revealing the relations between the static street network and dynamic traffic flows may provide meaningful and useful insights that could be applied in planning processes. Thus, the objective of this work is to unveil the inter-relations between the dynamics of traffic flows and urban street networks in different areas of a city and between cities. We use network percolation analysis (i.e., removal of links with a speed value lower than a pre-defined threshold) to develop an innovative method to identify functional spatio-temporal street clusters that represent fluent traffic flow. We employed our method on two data sets of London and Tel Aviv centers and analyzed the dynamics of these clusters, based on their size (in terms of street length) and their spatial stability over time. Our findings revealed both the differences between the two cities as well as differences and similarities between different areas within each city. Thus, our method can be used to develop new, real-time, decision-making tools for urban and transportation planners. Today, new technologies provide big data on urban traffic flow, which can be used in developing new, adaptive tools for planning. However, urban and transportation planning are currently being challenged by real-time navigation apps that aim to find the fastest routes for their users. To be able to intervene and affect urban life quality, planners should adopt new tools that are based on real-time, short-term approaches. These will bridge the gap between static long-term urban planning and the flexible and dynamic urban rhythm, and will enable planners to keep their role in the formation of better cities.
Comparing Private Label Brand Equity Dimensions of the Same Store

This chapter examines the CBBE of two different product category PLBs of the same retailer, holding the retailer constant. Specifically, the study presented examines and compares the CBBE and its underlying dimensions and their relationships for Walmart’s Great Value (grocery, consumable household goods) and Equate (beauty, health, pharmacy) PLBs. Based on a total of 421 surveys (270 for the Great Value brand and 151 for the Equate brand), the study found that 1) while consumers seem to have accepted PLBs in general, Great Value and Equate have lower levels of acceptance among consumers and 2) the comparison of models for Great Value and Equate brands displayed similarities and a few differences in significant relationships among the CBBE dimensions. The findings of this study provide important insights to the management of the retail stores to identify the areas for improvements and develop strategies based on similarities and differences of the two brands. Comparing Private Label Brand Equity Dimensions of the Same Store: Their Relationships, Similarities, and Differences
A Systematic Review: Factors Affecting Employees’ Adoption of E-government Using an Integration of UTAUT & TTF Theories

Information and communication technologies (ICT) have been implemented mainly in government organizations, where e-government has become prevalent. The previous research focuses mostly on e-government adoption from the perspective of citizens. However, there is a scarcity of research conducted from the viewpoint of the employee. This study tried to identify and predict the factors that influence an employee to adopt technology implemented at the workplace by focusing on acceptance technology theories. The unified theory of acceptance and usage of technology (UTAUT) and Task-technology fit (TTF) using relevant findings in this review. The attempt to conduct a comprehensive explanation and analysis of the existing literature up to 2018, to understand the current situation of e-government implementation. Reviewing procedures were done by reviewing articles on e-government and related work by using indexing databases “web of science & Scopus. Finally, the results of this paper are the factors that make employees directly or indirectly adopt e-government.
Managing Projects for More Efficiency in the Healthcare and Payment Industry: Determination of Key Characteristics and Skills of Successful Project Managers

The drive to reduce healthcare costs while maintaining or improving patient care quality is being pushed on medical care providers and healthcare payment organizations. Many of these organizations do not currently have the necessary expertise or processes needed to successfully implement the required changes to reduce costs while maintaining quality. Project management is a function that can be used to deliver projects to reduce costs in these healthcare related organizations. Knowledge of the key characteristics and skills of successful project managers can be used by managers of project managers and human resources individuals that hire project managers in their selection process and can also help project management practitioners to understand areas of focus in their continuous development on factors that lead to successful projects. Project success is defined as not only meeting the triple constraint of time, cost, and scope but delivering quality results that result in client and stakeholder satisfaction and happiness. Key competencies of project managers include leadership, management, organization, soft skills, emotional intelligence, technical skills, and product skills that are defined during this study.
The Effect of Consumption Values on Purchase Behavior for Virtual Goods in Mobile Game

The purpose of this study was to investigate the impact of the users’ perceived consumption values on their purchase behavior for virtual goods in mobile game. Through the summary of the previous research results, the consumption values, consumer attitude, purchase intention and purchase behavior were selected to form the model. In this study, a total of 1097 game users took part in the survey through online. Data was analyzed and measured by Spss25 and Amos 23 software. Finally, this paper proved some specific marketing suggestions for game developers and game operators according to the results of analysis.
Can official advice improve mortgage-holders’ perceptions of switching? An experimental investigation

Encouraging consumers to seek out and switch to lower-rate mortgages is important both for the individual consumer’s finances and for functioning competitive markets, but switching rates are low. We conducted an experiment with mortgage-holders to test whether official advice on how to select good mortgage products and how to navigate the switching process alters perceptions of switching. The experiment shows that the advice made consumers more sensitive to interest rate decreases and more favourable towards switching at longer terms. It also increased consumers’ confidence in their ability to select good offers. The findings imply that advice from policymakers can change perceptions and increase switching rates.