Miracle-dz/UniFAR-FTUs huggingface dataset:
Working Capital Management and Profitability: A Study on Cement Industry in Bangladesh

Working capital management is the key to success for the manufacturing firm. As a manufacturing firm the profitability of cement industry mainly depends on the efficient management of working capital e.g. managing the current assets and current liabilities satisfactorily. This study is decorated to outline the profitability and working capital position of selected cement industries, correlation between them and whether the profitability is affected by working capital management. Ratio Analysis have been used to show Profitability position & Working Capital position, Correlation Matrix have been used to show correlation between them and Regression Analysis have been used to show the impact of Working Capital management on Profitability respectively. The study is mainly based on secondary data. The study reveals that Profitability position & Working Capital position over the study period is not satisfactory. From the study it is also found that there is significantly positive correlation between profitability and working capital components as well as impact of day sales outstanding (DSO) on profitability ratios is negatively significant. The study recommended that sample cement industries should reduce their day sales outstanding (DSO) for improving their profitability position.
Exploring the Role of Innovative Technologies in Building a Knowledge-Based Destination

Information and communications technologies (ICTs) have transformed the business and social landscape of tourism industry. Tourism organisations in such a dynamic environment must reinvent their cultures and strategies to survive and create sustainable competitive advantage. In this context, the concept of a ‘knowledge based destination’ is gaining popularity within the domain of policy-making and strategic regional development. The authors elaborate this new perspective and explore its relevance to the tourism industry. The analysis of qualitative data collected through focus groups revealed various social, economic and technical factors that are essential for the evolution of a ‘knowledge based destination’. The authors argue that deploying innovative ICTs and enabling information infrastructures play an important role in this developmental process. This research aims at stimulating a discussion on role of innovative technological applications for the future of a destination along with the resultant policy and research implications.
Corporate governance practices and auditor's client acceptance decision: empirical evidence from Egypt

Purpose – The purpose of this paper is to examine the impact of corporate governance practices on auditors' decisions (judgments), especially, the client acceptance decision in Egypt, where corporate governance is neither mandatory nor legally binding.Design/methodology/approach – The study was carried out through a 2×2 experimental design with a strong level of corporate governance (the board of directors and audit committee) versus a weak level of corporate governance (the board of directors and audit committee). Findings – The findings of the study revealed that strong corporate governance is associated with more favorable acceptance judgments than weak corporate governance. These results suggest that the voluntary adoption of corporate governance practices by Egyptian companies enhances the quality of financial reporting process and, therefore, affects auditors' decisions (judgments). Research limitations/implications – The results of the study should be considered by regulators in Egypt in order to beg.
ROLE OF KNOWLEDGE MANAGEMENT WITHIN INNOVATION AND PERFORMANCE

This study seeks to advance understanding and to provide empirical evidence of relationship of knowledge management components (knowledge acquisition, knowledge transfer, and knowledge use), business innovation and organizational performance. In this research are analysed at theoretical and empirical level the knowledge management components: acquisition, transfer and use of knowledge, and its importance for business innovation and organizational performance. We propose a model that includes both direct effects and indirect effects. The predicted effects are tested with data collected of 201 Spanish firms of high-tech services and high-tech manufacturing; the paper performs an empirical analysis using structural equation modelling. Results of this investigation confirm that knowledge management components have positive direct and indirect influences on the business innovation and therefore improve the company’s performance.
Schooling, Literacy and the Labour Market: Towards a 'Literacy Shortage'?

This essay attempts to determine whether the Canadian educational system is failing to produce an adequate supply of persons with the basic literacy skills required by a modern economy, using unpublished data from the Survey of Literacy Skills Used in Daily Activities. Two aspects of the issue are examined: first, the extent to which the literacy skills of succeeding age cohorts have improved; second, whether future labor market needs for literacy skills are likely to be met. We conclude that Canadians' literacy skills have improved over time, and that the Canadian labor market's demand for literacy skills will be met by the available level of these skill through the turn of the century.
Isolation of HIV-1-Neutralizing Mucosal Monoclonal Antibodies from Human Colostrum

Background Generation of potent anti-HIV antibody responses in mucosal compartments is a potential requirement of a transmission-blocking HIV vaccine. HIV-specific, functional antibody responses are present in breast milk, and these mucosal antibody responses may play a role in protection of the majority of HIV-exposed, breastfeeding infants. Therefore, characterization of HIV-specific antibodies produced by B cells in milk could guide the development of vaccines that elicit protective mucosal antibody responses. Methods We isolated B cells from colostrum of an HIV-infected lactating woman with a detectable neutralization response in milk and recombinantly produced and characterized the resulting HIV-1 Envelope (Env)-specific monoclonal antibodies (mAbs). Results The identified HIV-1 Env-specific colostrum mAbs, CH07 and CH08, represent two of the first mucosally-derived anti-HIV antibodies yet to be reported. Colostrum mAb CH07 is a highly-autoreactive, weakly-neutralizing gp140-specific mAb that binds to linear epitopes in the gp120 C5 region and gp41 fusion domain. In contrast, colostrum mAb CH08 is a nonpolyreactive CD4-inducible (CD4i) gp120-specific mAb with moderate breadth of neutralization. Conclusions These novel HIV-neutralizing mAbs isolated from a mucosal compartment provide insight into the ability of mucosal B cell populations to produce functional anti-HIV antibodies that may contribute to protection against virus acquisition at mucosal surfaces.
New Organizational Forms for Competing in Highly Dynamic Environments: the Network Paradigm

Turbulence and rapid change in the business environment have been associated for some time with the development of new network organizational forms which put various types of strategic alliance and other inter-organizational collaborations into effect. This paper traces the rationale for the formation of such networks and the associated vertical disaggregation of functions and implications for internal organizational design. This leads to the proposal of a classification framework for network forms. Using the dimensions of volatility of environmental change on the one hand, and the type of inter-organizational relationship involved (collaborative or transactional) on the other hand, network forms are classified as: hollow networks, flexible networks, value-added networks and virtual networks. In each case it is possible to identify the environmental and organizational contingencies most likely to be associated with the emergence and adoption of a particular type of network arrangement. This argument leads to the identification of a new research agenda which has the goals of developing more robust conceptualizations of network characteristics; better understanding the contingencies surrounding the emergence of network forms and their relative efficiencies and specifying some of the major implications of network formation for internal organizational design. In parallel the paper identifies a number of managerial implications for setting strategic priorities and developing appropriate management systems in these new organizational contexts.
Evaluation of effective diffusion coefficient and intrinsic kinetic parameters on azo dye biodegradation using PVA‐immobilized cell beads

An immobilized mixed culture (Aeromonas hydrophila, Comamonas testosteroni, and Acinetobacter baumannii) was prepared by entrapment into phosphorylated polyvinyl alcohol (PVA) gel beads. The unsteady‐state diffusion mechanism in a gel bead was applied to estimate the effective diffusion coefficients (De) and the partition coefficients (Kp) of azo dye. In addition, a simple method was developed to determine the intrinsic kinetic parameters of immobilized cells from observed reaction rates and the intrinsic kinetic parameters were then verified by fitting the experimental data into the reaction‐diffusion model in a batch reactor running at a well‐stirred state. The calculated effectiveness factor (ηcal) approached unity at Thiele modulus (Φ) < 0.3 (i.e., dp < 0.475 mm). The experimental effectiveness factor (ηexp) was in the range of 0.71–0.45 for a corresponding sphere diameter (dp) of 1.91 ± 0.16 to 4.43 ± 0.07 mm at an initial dye concentration of 200 mg/L. The results show that intraparticle diffusion resistance has a significant effect on the azo dye biodegradation rate. © 2003 Wiley Periodicals. Biotechnol Bioeng 83: 821–832, 2003.
Factors that Affect the Levels of Tourists' Satisfaction and Loyalty towards Food Festivals: a Case Study of Macau

The present study investigates the factors that affect tourists' satisfaction towards food festivals and explores whether tourists intend to revisit and/or recommend food festivals to others. Based on personal interviews with 40 study subjects, eight factors that affect their satisfaction levels were identified: location and accessibility, food, venue facility, environment/ambiance, service, entertainment, timing and festival size. The majority of tourists were satisfied with the Macau Food Festival and intended to revisit and recommend it to others. The presented findings have practical implications for food festival organizers to further attract food tourists. Copyright © 2011 John Wiley & Sons, Ltd.
The spatial determinants of entrepreneurship in the regions of England, 2000-2004

This paper examines the regional determinants of business start-up activity in the UK from 2000 to 2004. Spatial and sectoral variations in Value Added Tax (VAT) registration rates at the local authority district level are identified (with a specific focus on advanced services and manufacturing activities) and regressed against key variables relating to education, skills, income and local industrial structure. The study is unique in that it considers how the determinants of new venture creation vary between NUTS 1 UK regions – an approach that requires the simultaneous consideration of entrepreneurial activity at both the intra- and interregional scale. The main purpose of this multivariate approach is to construct a detailed picture of the structural components of new firm formation within different regions and, crucially, to draw out and elucidate the main implications of the empirical findings for effective strategic regional policy making.
Long-term fiscal effects of public pension reform in Norway: A generational accounting analysis

Generational Accounts (GAs) measure the fiscal sustainability of the public sector. We ask whether the contributions from the Government Pension Fund and remaining oil and gas wealth in the ground, together with the pension reform taking effect in 2011, are sufficiently large to secure generational balance in Norway. Our results show that the pension reform has a substantial effect, and contributes as much to generational balance as the total petroleum wealth. Neither increased economic growth per se nor increased fertility contribute to improve the GAs. The structural characteristics of higher employment and lower transfer payments typical for cyclical upturns, improve the GAs substantially. Optimistic assumptions regarding these structural characteristics do not remove the need for further reforms to obtain fiscal sustainability of the Norwegian public sector.
Increased expression of caspase-1 and interleukin-18 in peripheral blood mononuclear cells in patients with multiple sclerosis

Multiple sclerosis (MS) is supposedly a T-cell mediated autoimmune disorder of the central nervous system. Cytokines and other molecules involved in the regulation of apoptosis are thought to be of importance for the pathogenesis of MS. In this study, the mRNA levels of interleukin 18 (IL-18), IL-1b and their processing enzyme caspase-1 were quantified by a competitive RT-PCR method in unstimulated peripheral blood mononuclear cells (PBMCs) in MS patients never treated with disease modifying drugs. Western blot was used to support the expression pattern at the protein level. We found that the expression of caspase-1 and IL-18 was significantly increased in MS patients compared with healthy controls. Analysis of clinical subgroups revealed that caspase-1 was increased in all subgroups, whereas IL-18 was upregulated in chronic progression (P-0.001) and relapsing MS patients in remission (P-0.002) but not significantly during relapses (P-0.12). mRNA levels of IL-1b were not significantly altered in MS except for a possible decrease in chronic progression (P-0.03). An increased IL-18 expression, potentially augmented at the mature protein level, may indicate a pathway worth considering in future therapeutic strategies in MS.
Towards a framework for innovations

In this paper an innovation framework – an organic system consisting of different stages of innovation process, a repository of innovations and requirements from individuals and ecosystem – has been formulated. The innovation process has multiple interrelated, mutually supportive stages that cover distinct aspects of innovation and, they are creative thinking, idea screening, idea development and value delivery. The paper delves deeper into the value delivery stage and has proposed a focal structure governed by Deming/Shewhart PDCA cycle and is illustrated by using real life data collected from a variety of organisations. Affinity diagram is used as a primary technique to provide levers and anti levers for a given type of innovation in the structure. Artificial neural network technique has been used to prove correctness of the framework. The framework has the potential to analyse the outcomes of innovations and to synthesise levers and anti levers for facilitating the execution of innovations of different types.
Examining the festival attributes that impact visitor experience, satisfaction and re-visit intention

The purpose of this study was to examine the impacts of a downtown festival’s attributes (programs, amenities and entertainment quality) on visitors’ overall experience, their levels of satisfaction and intentions to return. A theoretical model depicting the relationships among festival attributes, experience quality, overall satisfaction and revisit intention was examined using path analysis. The fi nal model suggests entertainment quality of the festival had the strongest impact on visitors’ overall experience at the festival, their satisfaction and intentions to return. All three festival attribute categories studied had direct impacts on visitors’ overall experience, but only entertainment quality directly contributed to visitor satisfaction and re-visit intention. Implications and limitations of the study were also discussed.
Individual Troubles, Shared Troubles: The Multiplicative Effect of Individual and Country-Level Unemployment on Life Satisfaction in 95 Nations (1981–2009)

Although the negative association between unemployment and life satisfaction is well documented, much theoretical and empirical controversy surrounds the question of how unemployment actually shapes life satisfaction. Previous studies suggest that unemployment may endanger subjective well-being through individual experiences, contextual influences, or a combination of both. Drawing on data from the World and European Values Surveys, National Accounts Official Country Data, Social Security Programs Throughout the World Reports, World Development Indicators, and World Income Inequality databases for 398,533 individuals in 95 nations (1981–2009), we use three-level hierarchical linear models to test four competing theory-based hypotheses—that unemployment shapes life satisfaction through individual, contextual, additive, or multiplicative effects. Our results support a multiplicative interaction between individual- and country-level unemployment. Unemployed individuals are less satisfied than other individuals, and when unemployment rates rise, their satisfaction drops even further below students, homemakers, and employed individuals; retirees, however, become more similar to the unemployed. We discuss these findings in light of previous theoretical models to argue for a model where individual unemployment is understood in the context of diverse labor force statuses and national unemployment rates. We conclude with policy suggestions aiming to address the negative consequences of unemployment through individualized and contextualized plans.
Real Options, International Entry Mode Choice and Performance

Recent scholarship suggests that combining insights from real option theory with transaction cost economics may improve decision-making models. In response to this suggestion we develop and test a model of international entry mode choice that draws from both perspectives. Examining samples of Dutch and Greek firms entering Central and Eastern European markets, we found that adding real option variables to a transaction cost model significantly improved its explanatory power. Additionally, firms that used the combined real option/transaction cost predicted choices had significantly higher levels of subsidiary performance satisfaction than firms that did not. Our results suggest that effective managerial decision-making may involve more than mere transaction cost minimization considerations; real option value creation insights also appear to influence the success of decision outcomes.
A Descriptive Analysis of the Perceived Importance and Use of Scientific Research-Based Instructional Strategies Among West Virginia Teachers

A Descriptive Analysis of the Perceived Importance and Use of Scientific ResearchBased Instructional Strategies among West Virginia Teachers This study was designed to examine the perceived importance and extent of use of scientific research-based instructional strategies among West Virginia teachers. Specifically, the study investigated the extent to which perceived importance and frequency of use of scientific research-based instructional strategies differ between highly qualified teachers and non-highly qualified teachers. The core of the research was focused on ten scientific research-based instructional strategies identified by the MidContinental Regional Educational Laboratory. Participants were asked to complete a researcher-designed survey, the Instructional Strategies Inventory, to rate perceived importance and frequency of use for each of the ten strategies. The population for this study consisted of teachers employed in West Virginia public schools pre-kindergarten through twelfth grades during the 2005-06 school year according to the West Virginia Education Information System (N=21,625). The sample was stratified based on the highly qualified status of the teacher. Of the 440 teachers randomly selected, an overall return of 229 responses or 52% was obtained with two mailings. Results of the study revealed that West Virginia teachers perceive scientific research-based instructional strategies as important to instruction. Moreover, results confirmed that West Virginia teachers have incorporated the use of scientific research-based instructional strategies into weekly classroom practices. Closer inspection of the results, however, revealed no significant difference between highly qualified teachers and non-highly qualified teachers with regard to perceived importance or frequency of use of the strategies. These findings address the problem that NCLB defines highly qualified teacher by credential only, failing to address teacher quality in the definition. This disconnect ignores a significant body of research that provides evidence that the teacher is the most decisive factor in student learning. The results of this study add to the body of knowledge on scientific research-based instructional strategies as well as inform lawmakers in the task of developing powerful legislation that brings about substantive change.
Threshold Cointegration Analysis of Crude Oil Benchmarks

The paper examines the dynamic relationship between pairs of four oil benchmark prices (i.e., West Texas Intermediate, Brent, Dubai, and Maya), which have different physical properties and locations. The results indicate that there is a long-run equilibrium relationship between different benchmarks, regardless of their properties and locations. More importantly, there is asymmetry in the adjustment process that is specifically modeled and implications are discussed.
Foreign tax credit limitations and capital structure decisions

This paper extends prior studies by Collins and Shackelford [1992] and Froot and Hines [1995] that investigate the impact of foreign tax credit (FTC) limitations on firms' capital structure decisions. Binding FTC limitations reduce the marginal tax benefit of domestic interest deductions and provide incentives for firms to substitute equity financing for domestic debt. Collins and Shackelford [1992] document a positive relation between the impact of FTC limitations and changes in firms' preferred stock accounts during 1986-89. Froot and Hines [1995] (unable to isolate domestic debt changes) document that firms with excess FTCs decreased their worldwide debt growth in 1986-91, but they do not find evidence that FTC limitations influence a shift away from debt and into preferred stock financing. Thus, these two studies find conflicting evidence regarding whether FTC limitations influence firms to use preferred stock as a financing vehicle, and neither study provides direct evidence regarding a decline in domestic debt or a potential common
Destination Threshold Potential and the Law of Repeat Visitation

This article addresses the issue of how repeat visitation ratios can be used as a management tool in determining a destination's position on the destination life-cycle curve. Following a review of the literature on repeat visitation, it presents the concepts of destination threshold potential (TP) and cumulative travel experience (CTE). It then relates how the number of first-time and repeat visitors is inextricably linked to the CTE and TP, as well as to the tourist arrivals in any given year. From those elaborations, several axioms on the law of repeat visitation are developed that provide desti nation and product managers with the necessary measuring tools to determine their destinations' current position.