Miracle-dz/UniFAR-FTUs huggingface dataset:
Cash flow forecasting process and its impact on capital budgeting : evidence from Libya

This study highlights the role of cash flow forecasting process in capital budgeting decisions, where the forecasting process starts with identifying the procedures and methods used in forecasting, and ends by estimating future cash flow required by managers for decision-making. This study utilised questionnaire survey to collect data from 69 manufacturing and oil companies operating in Libya within contingency and new institutional sociology theories, which are commonly used in capital budgeting research. Further, this study seeks to ascertain the key variables associated with the forecasting process in capital budgeting decisions. In this regard, this study examined the contingent and institutional variables influencing the use of forecasting procedures and methods associated with the adoption of different capital budgeting processes. Consequently, the results of this study explored the forecasting procedures, methods and the capital budgeting techniques used in manufacturing and oil companies operating in Libya. The researcher found that most manufacturing and oil companies depend on personal and management's subjective estimates in forecasting their future cash flows. In terms of the extent of use of capital budgeting techniques, the findings indicate that most Libyan manufacturing and oil companies use the payback period (PB) and accounting rate of return (ARR) to evaluate and select the investment opportunities, as well as rely upon subjective assessments in evaluating the project risk inherent within capital budgeting decisions. In addition, this study applied the partial least squares structural equation modelling (PLS-SEM) technique to test the research hypotheses. Using the same sample of Libyan manufacturing and oil companies, the findings are as follows. First, the use of forecasting procedures/methods and components of cash flow are positively associated with the extent of use of capital budgeting techniques. Second, the forecasting horizon and the use of multiple data sources in forecasting are significantly associated with the use of forecasting procedures and methods. Third, the presence of qualified persons responsible for estimating future cash flow is positively associated with the use of forecasting procedures and methods. Fourth, the findings suggest that the influence of contingent variables differs from public to private companies. Fifth, the study findings also suggest that coercive, mimetic and normative pressures are significantly associated with the use of forecasting procedures and methods. Finally, the research findings revealed that there is a significant relationship between the procedures and methods used in forecasting (PMUF) and the firms’ financial performance (PERF), whilst the study does not find any evidence that the extent of use of capital budgeting techniques improves the firms’ financial performance. The findings of this study offer new important insights and contributions to the existing literature, as well as have useful implications for practitioners and researchers.
Using push-pull winescape attributes to model Australian wine tourist segmentation

The study aims to introduce a comprehensive segmentation instrument that incorporates the push–pull winescape attributes, providing a new perspective of the wine tourist profile and explaining their behavioural intentions in the Australian winescape. ,A literature review, focus groups and expert panels generated an extensive list of push–pull winescape attributes. Pen-and-paper surveys conveniently sampled 739 wine tourists at three wineries across three wine regions in Australia. Adopting push–pull winescape attributes as the segmentation base, cluster analysis identified four segments, namely, inspireds, self-drivens, market-drivens and inerts, and their behavioural intentions were examined. ,Inspireds demonstrate both self- and market-motivation. Self-drivens exhibit self-motivation but limited market-motivation, whereas Market-drivens characterise market-motivation but limited self-motivation. Inerts are limited in both market- and self-motivations. At the Swan Valley, all four segments were identified, with Inspireds being the most willing to revisit and recommend to others and Inerts, the least willing. At the Barossa Valley, only two segments emerged. Again, Inspireds and Inerts were the most and least willing to revisit and recommend to others respectively. Finally, at the Yarra Valley, three segments were identified. Market-drivens were most willing to revisit and recommend to others, followed by self-drivens and lastly, by inerts. ,A comprehensive push–pull winescape segmentation base of wine tourists is introduced, which provides a more sophisticated profile of wine tourist segments than otherwise would be attained with conventional measures. ,New insights into who the wine tourist is and what it is they seek from the winescape are vital to smaller wine producers whose best access to the domestic retail and export markets is through direct selling at the cellar door. ,The empirically tested 18-item push–pull winescape instrument presents a comprehensive segmentation approach, which profiles wine tourists and predicts their behavioural intentions based on an extensive investigation of push–pull winescape attributes.
Impact of U.S. Farm Policy on Shareholder Value of Publicly Traded Agribusiness Firms

Agribusiness firm values are impacted by the operating strength and production decisions of farms; factors which are tied to farm bill legislation. This article uses an event study methodology to identify the impacts of farm bills on the security values of agribusiness firms. Hypotheses regarding the impact of the seven most recent farm bills are tested. The results suggest that shareholder values of agribusinesses have reacted to these farm bills. The results lend support for the notion that agricultural legislation is incorporated into market values when farm bills emerge from the joint House and Senate conference committee.
Distributed pC + + : Basic Ideas for an Object Parallel Language*

pC+ + is an object-parallel extension to the C++ programming language. This paper describes the current language definition and illustrates the programming style. Exam ples of parallel linear algebra operations are presented and a fast Poisson solver is described in complete detail. © 1994 John Wiley & Sons, Inc.
Using NAICS to identify national industry cluster templates for applied regional analysis

Whereas FESER and BERGMAN, 2000, developed the concept of national-level cluster templates and introduced a systematic methodology to identify such clusters, their technique and results were based on the now-outdated Standard Industrial Classification (SIC) system for categorizing industries. We update their results using the 1997 Benchmark Input-Output Accounts for the United States, which are based on the North American Industry Classification System (NAICS). Since the treatment of services is much more comprehensive under NAICS, we are able to expand on the Feser and Bergman manufacturing templates to identify more comprehensive mixed-sector templates. The cluster templates we determine can provide a foundation for regional economic development strategies. Industry clusters Input-output analysis Industrial Linkages Regional Development Policy JEL Classification: R10, R11, R58
Tyrosine Phosphates Act on Steroidogenesis Through the Activation of Arachidonic Acid Release

The ACTH signaling pathway includes both PKA activation as well as PKA‐dependent tyrosine phosphatase activation. In addition, the action of this hormone also includes the regulation of the intracellular levels of arachidonic acid (AA) by the concerted action of two enzymes: an acylCoA‐thioesterase and an acyl‐CoA‐synthetase (ACS4). This work describes the production and characterization of a specific ACS4 antibody, which was used to analyze the effect of ACTH on ACS4 protein level in Y1 adrenocortical cells and the putative relationship between tyrosine phosphatases and ACS4. The antiserum was obtained from rabbits immunized with the recombinant ACS4. This immunogen was produced in bacteria and eluted from an acrylamide gel after SDS‐PAGE separation of a partially purified bacteria lysate. When used in Western blot analysis, the antibody obtained specifically recognized only one protein of the molecular mass corresponding to ACS4, in Y1 cells and in several rat tissues. Using the antibody described here, we analyzed the effect of ACTH stimulation on ACS4 protein level. The hormone produced an increase of this acyl‐CoA synthetase in Y1 adrenocortical cells. Moreover, this effect was mimicked by cAMP and partially reduced by a tyrosine phosphatase inhibitor. We propose that ACTH regulates ACS4 protein levels through a PKA‐dependent mechanism that could involve also PTP activity.
Brand personality alignment and consumer engagement to define competitive positioning in online fashion communities: An interdisciplinary methodology

New communication challenges for companies that use social media are: 1) the knowledge and control of the degree of alignment between communicated and perceived brand personality in order to measure the effectiveness of competitive positioning, and 2) the measurement of engagement among consumers who share comments about brands in online communities. Our research proposes research tools that can help fashion companies meet these challenges. In particular, we present an innovative methodological approach that combines netnography and text-mining to extract and analyze data from online communities of fashion brands.
Search experience-based search adaptation in artificial bee colony algorithm

As a relatively new population-based technique for the continuous optimization problems, artificial bee colony algorithm (ABC) has verified its superiority and robustness over traditional evolutionary algorithms. However, regarding the wide variety of ABC extensions, the use of search experience produced during the search progress has been relatively unexplored to improve the performance. This results in an enormous waste of search resource to lower the search efficiency. In this paper, we develop a search experience-based search adaptation (SESA) approach to accelerate the search efficiency of ABC by taking three search resources into account, that is, the successful search directions, the fitness resource and the large number of failed solutions. The experiments over a comprehensive set of benchmark functions demonstrate that SESA can significantly accelerate the search efficiency of ABC.
Feeling The Stock Market: A Study in the Prediction of Financial Markets Based on News Sentiment

Researchers are fascinated with predicting the stock market. Even though there is a large amount of supporting evidence that the dynamics of financial markets cannot be predicted, studies that employ creative prediction techniques continue to emerge. This study proposes a sentiment analysis model developed to infer the polarity of news articles related to a company. The process of collecting the dataset, as well as a diagram of the system architecture for the sentiment analysis engine used in this study is provided to readers. Insights from this research and experimental results are used to provide further proof that supports the Efficient Market Hypothesis.
The cyanobacterium Oscillatoria erythraea--a potential source of toxin in the ciguatera food-chain.

A compound lethal to mice (i.p.) was extracted from samples of Oscillatoria erythraea, four species of mollusc and one species of molluscivorous teleost collected from the south-east coast of Queensland, Australia, during and shortly after O. erythraea blooms. The compound was chemically indistinguishable from ciguatoxin (CTX) on the basis of solvent extraction and partitioning and silicic acid chromatography. Residues derived from toxic samples elicited signs of intoxication, death and histopathological changes in mice, consistent with extracts of ciguatoxic material. Stick enzyme immunoassay tests and thin layer chromatography assessment of extracts indicated the presence of ciguatoxin-like polycyclic ether(s). O. erythraea is implicated as a potential elaborator of a CTX-like compound in the tropical marine biota.
Deciding strictly non-blocking generalized-concentration properties with constrained network parameters

Concentrators and generalized concentrators are interconnection networks that provide respectively pair wise vertex-disjoint directed paths and trees to satisfy interconnection requests. An interconnection network is non-blocking in the strict sense if every compatible interconnection request can be satisfied by a path regardless of any existing interconnections. We present an interconnection property equivalent to the generalized concentration with constrained network capacity and request multiplicity in the strictly non-blocking context, and show a polynomial-time computational complexity result for deciding the strictly non-blocking generalized concentration properties with constrained network parameters, by using b-matching techniques.
Franchisor–Franchisee Bankruptcy and the Efficacy of Franchisee Governance

Franchisors’ long-term viability is tied to the ongoing operations of their franchisees. To ensure the ongoing performance of franchisees, franchisors deploy multiple governance mechanisms. This study assesses how governance mechanisms deployed to enhance franchisee ability (via selection and socialization) and motivation (via incentives and monitoring) impact franchisee bankruptcy. The authors examine the individual and joint effects of deploying governance mechanisms that share the same underlying objective, namely, to enhance franchisee ability and motivation. They also assess how motivation-inducing mechanisms may serve to counter the motivation-dampening effect of an increased royalty rate. Relying on data from multiple archival sources, the authors identify all bankruptcy filings by franchisees and their franchisors across 1,115 franchise systems over a 13-year observation window. Their findings document a positive and significant relationship between franchisee and franchisor bankruptcy. They also find main and interaction effects of the ability- and motivation-influencing governance mechanisms on the likelihood of franchisee bankruptcy, and the existence of significant bankruptcy spillovers among franchisees within the same franchise system. They discuss implications for franchise theory and management.
The Impact of Using Non-Media Information Sources on the Future Use of Media Sources : The Mediating Role of Expectations Fulfillment

An empirical study of 350 tourists reveals that using non-media information sources for planning tourist trip influences expectations fulfillment. The use of non-media information sources also has a direct impact on the future use of media information sources for future tourist trip planning, as well as an indirect impact through expectations fulfillment. More specifically, the main determinants of expectations fulfillment of local infrastructures are commercial brochures, travel agents and internet; expectations fulfillment of entertainment structures is affected by institutional brochures, travel agents and the internet; future use of media sources is influenced by expectations fulfillment of local infrastructures and entertainment structures; this factor is also influenced by past use of institutional brochures and the internet. Discussion centers on the implications of this model to theory and managerial development of tourism and services strategies. Directions for future research are also presented. Subject areas: Services Marketing, Tourism, Information Sources, Media.
Design, fabrication, and characterization of ultralow current operational-amplifier in the weak inversion mode in XFAB-XT018 technology

A 1.8V, 932 nA, rail-to-rail CMOS operational amplifier operating in the weak inversion regime in order to amplify the output signal of an air pressure sensor is presented. The two main parts of the ASIC are the beta-multiplier current source and the two stage amplifier. The layout has been drawn considering the matching techniques and the chip was fabricated and further characterized and measured.
Importance of acquiring knowledge through feedback in an emerging industry

Purpose The purpose of this paper is to investigate the importance of feedback in developing and operationalising knowledge from the perspective of craft brewing operators. The study contributes to various literature streams, including marketing and craft brewing entrepreneurship. An additional contribution is made through the adoption of the knowledge-based theory of the firm, and the SECI process to facilitate understanding of the significance of knowledge in the craft brewing industry. Design/methodology/approach An online questionnaire was designed to gather data from mainly micro and small craft brewery operators. Of the 110 craft breweries identified across Australia, 57 (51.8 per cent) participated. The predominantly qualitative data were analysed using content analysis and word association. Findings The importance of knowledge acquisition for craft brewery firms was revealed in various ways. For example, respondents most favoured new knowledge to learn about quality issues and perceptions of quality among buyers/consumers. Further, acquired knowledge through feedback was a determinant factor in participants’ decision to produce particular styles of beers. Several alignments with the adopted theoretical frameworks were revealed, including the role of socialisation (SECI process) illustrated through the transformation of explicit into tacit knowledge. Originality/value The study examines the dimension of knowledge in the craft brewing industry, which, although considerably developing, continues to be underresearched. Furthermore, the study’s findings underline various important implications for the craft brewing industry, suppliers, and for end consumers. The study also proposes a refinement of both the RBTF and the SECI process based on the findings.
Is Local Public Sector Rent Extraction Higher in Progressive Cities or High Amenity Cities?

Public finance theories of the median voter’s preferences and local public sector rent extraction posit that liberal cities and high amenity cities will feature a larger, better paid local public sector. Compensating differentials theory predicts that real wages will be lower in beautiful states and localities. Using both Federal and California city level administrative micro data, I study public sector compensation across space. At the Federal level, California workers are only paid 9% more than observationally identical workers in Alabama. Given the high California home prices, such workers are paying for the California amenities. Within California, beach cities hire more workers but pay them less in real terms. Liberal cities both pay public sector workers more and employ more of them. Liberal cities have much larger per-capita pension liabilities.
Bacterial Colonization After Tunneling in 402 Perineural Catheters: A Prospective Study

BACKGROUND: Bacterial colonization of peripheral nerve catheters is frequent, although infection is relatively rare. With central venous catheters, the tunneling of the catheter into the subcutaneous tissue significantly decreases catheter colonization and catheter-related sepsis. We evaluated the incidence of bacterial colonization in adult patients with tunnelized perineural nerve catheters. METHODS: Peripheral nerve catheters placed under sterile conditions for postoperative analgesia were evaluated prospectively. After removal, they were analyzed for colonization. Quantitative culture was used as described by Brun-Buisson for intravascular catheters. The site of insertion was monitored daily for any signs of infection. RESULTS: Four-hundred-two patients were included in the study during a 2-yr period. The mean duration of peripheral nerve catheters was 48 h (47–50.4). Positive culture occurred in 25 catheters, indicating that the incidence of colonization was 6.22% (3.8–8.5). The microbiological analysis of the catheter tip cultures revealed coagulase-negative staphylococci in 72%. Twenty-two catheters of 25 catheters each had one microorganism, and for three catheters, two microorganisms were identified. No infection was found in any patient. CONCLUSION: The incidence of perineural catheter colonization is low with subcutaneous tunneling. Controlled randomized studies are warranted to determine whether this procedure decreases the risk for infection.
Employability Models for Consistency in Quality of Hiring Decisions: A Context of MBA Graduates

This article presents a model for hiring of MBA graduates based on the principle of ‘Bowman’s management coefficient’ model. Concepts of employability and an employability model developed by Vrat are compared with the regression model proposed and a modified model is proposed to calibrate the employability levels of candidates in hiring decisions. Based on the data from five hiring managers on 100 candidates, the erratic nature in hiring decisions based on the intuitive judgement of managers is demonstrated. Using their own judgement, a more consistent regression model developed improves the quality of hiring management graduates. The model proposed is easy to implement and can remove erratic component in hiring decisions.
A Survey on Classification of Power Quality Disturbances in a Power System

Nowerdays, due to the penetration of power electronics based loads and microprocessor based controlled loads. We have to give more importance to power Quality problems. In order to improve the power quality, the sources of power quality disturbances should be recognized and classified earlier. So many techniques are proposed so far in many research papers under feature extraction and classification. This paper gives a survey of the various papers and it will be use full for the researchers to know about the various methods discussed and helps to do the further work in this area.
Optimisation of low dissipation micro-hotplates - Thermo-mechanical design and characterisation

This work describes the results of a systematic investigation of micro-hotplates on thin isolating membranes capable of operation up to 600 °C both in static and dynamic mode. For the selection of optimum device geometry and the layer structure alternatives FEM analysis was applied. The materials considered were Si3N4, SiO2, TiO2/Pt, Al2O3 and their combination in various multilayer structures. To reduce the chip size DRIE was selected for the release of the membrane. Experimental characterization of the hotplates was carried out by various techniques; the average hotplate temperature was deduced from the resistance of the applied Pt heater and verified by micro-melting point measurements. Buckling of the membranes was tested by means of optical methods and the cumulative stress of the multilayer structure quantified by Makyoh-topography. Pulsed mode cyclic heating revealed the dynamic properties and also served for accelerated stability tests. For demonstration microheater devices with heat dissipation up to 23 °C/mW and t90 <; 3ms were constructed to form the basis of combustive type gas sensors operated at elevated temperature.