bluuebunny/crossref_metadata_2025_split huggingface dataset:
Influência da nova estrutura fiscal de impostos de Angola na gestão de escolas privadas do município do Lobito
Authors: Nogueira Armando Carlos Hombo , Pacheco Luís Miguel , Rodrigues Marcus Antonio Almeida , Marques João Alexandre Lobo 
Published: June 2019

O impacto dos impostos no desempenho das escolas privadas é um tema muito pertinente em vista das recentes alterações na estrutura de impostos de Angola e a severa crise econômica e financeira que o país atravessa, o que faz que o Estado estabeleça medidas que visem contribuir para o aumento das receitas públicas, sendo o sistema fiscal uma das áreas estratégicas. O presente trabalho tem como objetivo avaliar a influência dos impostos na gestão de escolas privadas no Município do Lobito, em Angola, de forma a compreender o impacto dos impostos e as obrigações fiscais nas decisões de gestão, bem como a influência decorrente do atual regime fiscal e as exigências tributárias. Por meio da revisão bibliográfica, pretende-se fornecer informação e conteúdos referentes à informação contabilística e o seu papel na gestão empresarial, além de abordar a complementaridade entre a contabilidade, a fiscalidade e a gestão. A temática da gestão fiscal é abordada com realce para o sistema fiscal angolano. Relativamente ao tipo de atividade em estudo, apresenta-se uma abordagem sobre a realidade atual do país, destacando-se a importância das escolas privadas como principal parceiro do estado na luta do analfabetismo e na redução de crianças fora do sistema de ensino e analisando as vantagens e as desvantagens de tal parceria. No estudo empírico, realiza-se um diagnóstico relativo ao tema em estudo por meio de questionários enviados a trinta e quatro escolas privadas do Município do Lobito, o que se permite chegar à conclusão de que os impostos influenciam, positivamente, a gestão das escolas privadas, incentivando a organização e a melhoria do controlo interno, e de que os gestores têm certo domínio da legislação fiscal, procurando entidades que os apoiem quando surgem dúvidas. Recomentações são propostas tanto para as entidades empresariais quanto para a estrutura fiscal do país, visando auxiliar nos desafios que surgem com a implantação da nova estrutura fiscal de Angola.
Business Ethics in Practice
Authors: Raj L Solomon , Soundararaj J J 
Published: June 2019

Globally, all stakeholders associated with any business feel comfortable in an environment where the fundamentals of ethical business practices are best protected and practiced. It is time for any business that goes global or act local to get serious about the moral aspects and social implications of decision making. There are a good number of evidences in the global scenario that the organisations adhere to ethical business practices are able to meet out the expectations of all the stakeholders satisfactorily. The ultimate task must be considered by every manager is to be more than simply meeting performance expectations. Performance goals must always be achieved through ethically and socially responsible action. The attitude to practice good business practices could be well evidenced basically by the mission and vision of an organization. The mission of Infosys is " to achieve our objectives in an environment of fairness, honesty and courtesy towards our clients, employees, vendors and society at large". Its vision is "to be a globally respected corporation that provides best-of-breed business solutions, leveraging technology, delivered by best in-class people". Moreover Infosys has set standards in every business activity- best campus, best working environment, best employer, most transparent dealings, highest quality standards- as well as the highest ethical standards, never seeking any deviant benefits from the government. It would be interesting but not shocking to know the most telling message that Infosys gives out to any discerning observer is its motto:
Powered by intellect and Driven by Values. Knowing the importance of adhering to the best business practices to reap the fruit of success, some of the ethical practices need to be followed and being practiced by the well-known organisations are presented in this paper.
A Study of Foreign Exchange Exposure in the Indian IT Sector
Authors: Dash Mihir , Yadav Manoj 
Published: June 2019

Foreign exchange exposure measures the extent of fluctuation of a firm’s future cash flows with respect to exchange rate movements. In particular, such fluctuation can have an adverse impact on firms which are already under tight liquidity constraints, often leading to financial distress. Thus, firms must evaluate their foreign exchange exposure in order to effectively hedge their foreign exchange risk. This study examines the issue of foreign exchange rate exposure in the Indian information technology (IT) sector. Foreign exchange exposure is particularly important for firms in the Indian IT sector, as a major part of their revenue is derived from exports. Dash and Madhava (2009) found positive foreign exchange exposure for the sector in the period 2005-07, and alarmingly high level of exposure for some small-cap IT companies. Since then, in the aftermath of the global financial crisis, the nature of the IT sector has dramatically changed, with lower dependence on the US market in particular. The present study assesses whether there is still significant positive foreign exchange exposure in the Indian IT sector, and whether there is still a significant difference in foreign exchange exposure
Editorial
Authors: R Sreedhara 
Published: June 2019

Ushus Journal of Business Management wishes all its readers a very happy new year. In this final issue of 2015, the journal carries four research articles and two case studies in marketing.

The Indian banking system consists of 26 public sector banks, 25 private sector banks, 43 foreign banks, 56 regional rural banks, 1,589 urban cooperative banks and 93,550 rural cooperative banks.
Are We Nodding for the Noodles? – An Empirical Evidence among the Bengaluru Youth
Authors: Rishikesh K B , Kallarakal Tomy K 
Published: June 2019

Noodles available in numerous brands and variants have become popular nowadays in the Indian markets. However, there were setbacks for this industry owing to the blacklist of a few brands by the state authorities and the consequent boycott of those brands by the general public. In this context, this study intends to investigate the factors which affect the purchase decision of consumers of Packaged Foods, especially the Ready-To-Cook noodles. The consumption patterns of the consumers in terms of taste, convenience and availability are also examined. This exploratory research has been done among the Bengaluru youth in the age group of 20-30 years, and the influence of five major players in this segment - Maggi, Yippee, Ching’s, Top Ramen and Knorr are explored. Analysis of variance (ANOVA) is used to understand the differences and variations among the brands. The paper concludes that Ready-To-Cook noodles has not yet got the acknowledgement and acceptance among the youth, though there is an immense potential for growth in this segment in the future. Critical factors that influence the buying decision of consumers are convenience, taste and availability. Consumers believe that noodles category should include more variety at reasonable and affordable prices, which will cater to the demand of this product in future. However, the brands in this study perform satisfactorily on the factors selected. And Maggi is perceived to be the best brand of noodle in terms of price, and Knorr in terms of its variety.
Editorial
Authors: Kennedy Dr S Hanuman 
Published: June 2019

This issue largely focuses on the topics related to general management. The first article on ‘Impact of Innovative Strategic Human Resource Management Practices on the Performance of Small and Medium Enterprises’– A Case Study of Karnataka by B.K.Sathyanarayana and Nawal Kishor aims at evaluating the application and implementation of Strategic Human Resource Management (SHRM) practices for Small and Medium Enterprises (SMEs) and to examine its impact on organisational performance. Six hundred & forty SMEs in and around the Bangalore District from both Manufacturing and Services Sector responded to the various Strategic Human Resource Management drivers and organizational drivers and it was inferred that there exists a positive significant correlation between these variables. The next article on sustainable development best management practices in the food processing industry by Uma CS, Basavaraj & Prasanna Joshi attempts to study sustainable development that involves issues like organic farming, food safety and food quality. This paper highlights on the concept of green food system and the approach of good agricultural practices (GAP) which is a new concept that stresses on international quality standards, concerns and commitments about food production, food safety and security, environment sustainability of agriculture. Quality management is equally important in the food industry. Food processing is a capital intensive, water consuming and a polluting industry. Therefore this paper also studies the management practices in this industry to reduce water wastage, ensuring food quality so the concept of green growth can be achieved. It also throws light on the various Governmental laws and regulations passed to control pollution and ensure food quality and health of the people.
A Study of ISA Engagement at an Autonomous Management Education and Research Institute, Madhya Pradesh
Authors: Sharma Divya 
Published: June 2019

Employee engagement has remained a major concept in HRD studies, whether it is related to OCBs, task performance, or climate. Different measures have been developed to estimate employee engagement level. One of the recent scales developed is the ISA engagement scale by Soane, et.al.(2012), and it has three facets of employee engagement i.e. intellectual engagement, social engagement and affective engagement. This model was built on the theory of employee engagement by Kahn (1990). The ISA engagement scale has been used in the present research to study the degree of employee engagement at various levels in an autonomous management education institute. Various levels were studied on the basis of job category, age and experience using simple statistical calculation. Among all the three facets of ISA engagement scale, social engagement was found to be low among less experienced and lower age groups in this institute. A slight difference was observed in the average degree of employee engagement on the basis of job tenure. This study contributes to further research done on the third facet i.e. social engagement.
Milky Mist - Managing the Cold Supply Chain
Authors: Jaisankar S 
Published: June 2019

Way back in 1989, Thangamuthu, a small agriculturist in Chithode village near Erode, Tamil Nadu, was not very successful in farming. From the few cows he owned at that time, he decided to sell milk to the local people residing in the nearby villages. A couple of years passed by but for Thangamuthu nothing went on well and was not able to make profits. At this despairing stage, the only hope was his 13 years old son Sathish Kumar. Sathish Kumar was an eighth-grade schoolboy who had always observed his father’s business and the problem’s by his father faced in his business. Sathish decided to quit his school to support his father’s business. When he joined his father, Sathish thought of a different idea, “Instead of selling unprocessed milk avalue-addedmilkproduct will be more profitable!”– he thought and decided to manufacture ‘Panner’ - the first milk product that his business manufactured and sold it to a client in Bangalore. Gradually, he started to market the product in departmental stores in cities nearby under the brand name ‘Milky Mist’. Such was the beginning of the company, Milky Mist, that has seen a phenomenal growth and is ambitiously moving forward. Today, the company has evolved into a 290-crore turnover company producing about 1.7 lakh litres per day for its sale and consumption.
Process Efficiency in Wellness Sector
Authors: Raju T V , S Satya 
Published: June 2019

The 'Wellness Sector' is an emerging sector in India. This concept is catching up the world over as this sector focuses on the maintenance of health rather than cure. The trauma involved in cure, high escalating costs and the shrinking size of families makes Wellness a better option than cure.
India is known amongst westerners for its ancient wisdom and knowledge. If we plan well, this sector can become another IT sector in terms of generating goodwill and tourist interest in our country. To enable this the industry should streamline service provision and make the process of delivery international in standards. To enable this, the industry must offer comprehensive services. Service provision must be well thought our and streamlined. Process efficiency, apart from providing good standards of customer encounters, should also aim at making the customer a life long member.
The relationship between psychological health and spiritual wellbeing in Iranian stoma patients
Authors: Rafiei Hossein , Hosseinzadeh Kazem , Hoseinabadi-Farahani Mohammad Javad , Naseh Ladan , Razaghpoor Ali , Aghaei Sedigheh , Mazroei Azam 
Published: June 2019

Aim: The aim of this study was to investigate the relationship between psychological problems and spiritual wellbeing in Iranian stoma patients. Methods: This descriptive-analytic study was conducted on 70 stoma patients who were enrolled through a convenience sampling method. Depression, anxiety and stress among patients were analysed using Depression, Anxiety and Stress Scale (DASS-21) questionnaire and their spiritual wellbeing was analysed using the Spiritual Wellbeing Scale (SWS). Pearson's correlation test was used to determine the relationship between depression, stress and anxiety with the total spiritual wellbeing and its dimensions. Results: The results of Pearson's correlation test showed that there was an inverse and significant correlation between stress (RR -0.728; P<0.001), anxiety (RR -0.721; P<0.001) and depression (RR -0.740; P<0.001) with the total score for spiritual wellbeing. Conclusion: These results demonstrated that there is a relationship between psychological problems and spiritual wellbeing in ostomates. That is, patients with higher spiritual wellbeing reported lower levels of psychological problems. The results of the present study can be used for holistic nursing care in these patients.
Müzik Öğretmenliği Lisans Programı Öğrencilerinin Müzik Performans Kaygı Düzeyleri (Ankara-Gazi Üniversitesi Örneği)
Authors: DOĞAN Ceren , TECİMER Belir 
Published: June 2019

Bu
çalışmanın amacı Gazi Üniversitesi, Müzik Öğretmenliği Ana Bilim Dalı
öğrencilerinin müzik performans kaygı düzeylerini belirlemektir. Bu amaç
doğrultusunda, öğrencilerin müzik performans kaygı düzeylerinin negatif
performans algısı, psikolojik savunmasızlık, somatik kaygı, kişisel denetim
ve fizyolojik savunmasızlık açısından değerlendirilmesi
hedeflenmiştir. Araştırma verilerini toplamak amacıyla lisans programında
öğrenim gören 110 öğrenciye ulaşılmıştır. Veri toplama aracı olarak
2004’de Kenny tarafından geliştirilen ve 2013’te Tokinan tarafından Türkçe’ye
uyarlanan “Kenny Müzik Performans Kaygısı Envanteri” kullanılmıştır. Envanter
25 maddeden oluşmaktadır. Envanterin maddeleri negatif performans algısı,
psikolojik savunmasızlık, somatik kaygı, kişisel denetim ve fizyolojik
savunmasızlık olarak toplam beş faktörde dağılmaktadır. Verilerin analizi için  öğrencilerin müzik
performans kaygısı toplam puanları ve alt faktörleri toplam puanları
hesaplanmıştır. Alt boyutların frekans ve yüzde değerleri de ayrıca tablolar
halinde verilmiştir. Araştırma sonucunda Ankara Gazi Üniversitesi Gazi Eğitim
Fakültesi Müzik Eğitimi Ana Bilim Dalı’nda 2016-2017 öğretim yılında öğrenim
görmekte olan öğrencilerin müzik performansı ile ilgili orta düzeyde kaygı
duyduğu ortaya çıkmıştır. Alt boyutlar içerisinde kaygı düzeyinin en yüksek
görüldüğü boyut kişisel denetimdir. Ardından fizyolojik savunmasızlık alt
boyutunda dile getirilmiş olunan kas gerginliği ile ortaya çıkan kaygı durumu
ikinci sırada yer almaktadır. Mesleki müzik eğitimi alan öğretmen adaylarında
ortaya çıkan müzik performansı için kaygı durumunda erken müdahalede
bulunulması önerilmiştir.
A Hybrid High-Order Discretization Method for Nonlinear Poroelasticity
Authors: Botti Michele , Di Pietro Daniele A. , Sochala Pierre 
Published: June 2019

Abstract
In this work, we construct and analyze a nonconforming high-order discretization method for the quasi-static single-phase nonlinear poroelasticity problem describing Darcean flow in a deformable porous medium saturated by a slightly compressible fluid.
The nonlinear elasticity operator is discretized using a Hybrid High-Order method, while the Darcy operator relies on a Symmetric Weighted Interior Penalty discontinuous Galerkin scheme.
The method is valid in two and three space dimensions, delivers an inf-sup stable discretization on general meshes including polyhedral elements and nonmatching interfaces, supports arbitrary approximation orders, and has a reduced cost thanks to the possibility of statically condensing a large subset of the unknowns for linearized versions of the problem.
Moreover, the proposed construction can handle both nonzero and vanishing specific storage coefficients.
Convergence and Preconditioning of Inexact Inverse Subspace Iteration for Generalized Eigenvalue Problems
Authors: Nasser Rayan , Sadkane Miloud 
Published: June 2019

Abstract
This paper focuses on the inner iteration that arises in inexact inverse subspace iteration for computing a small deflating subspace of a large matrix pencil.
First, it is shown that the method achieves linear rate of convergence if the inner iteration is performed with increasing accuracy.
Then, as inner iteration, block-GMRES is used with preconditioners generalizing the one
by Robbé, Sadkane and Spence
[Inexact inverse subspace iteration with preconditioning applied to non-Hermitian eigenvalue problems,
SIAM J. Matrix Anal. Appl. 31 2009, 1, 92–113].
It is shown that the preconditioners help to maintain the number of iterations needed by block-GMRES to approximately a small constant.
The efficiency of the preconditioners is illustrated by numerical examples.
On statistical convergence in quasi-metric spaces
Authors: İlkhan Merve , Kara Emrah Evren 
Published: June 2019

Abstract
A quasi-metric is a distance function which satisfies the triangle inequality but is not symmetric in general. Quasi-metrics are a subject of comprehensive investigation both in pure and applied mathematics in areas such as in functional analysis, topology and computer science. The main purpose of this paper is to extend the convergence and Cauchy conditions in a quasi-metric space by using the notion of asymptotic density. Furthermore, some results obtained are related to completeness, compactness and precompactness in this setting using statistically Cauchy sequences.
The Hebrew dative: Usage patterns as discourse profile constructions
Authors: Dattner Elitzur 
Published: June 2019

AbstractThe dative in Hebrew poses a problem for a unified characterization as no single criterion seems to guides its interpretation. The present paper approaches this problem from a usage-based perspective, suggesting a multifactorial account of dative functions in Hebrew. Analyzing a corpus of Hebrew dative clauses with multivariate statistical tools I reveal the usage patterns associated with each dative function, showing that traditional descriptions of dative functions are not reflected in usage. Working within a Usage-Based perspective, in which the meaning of a word is its use in language, I argue that Hebrew has only four distinct dative usage patterns, termedDiscourse Profile Constructions: conventional correspondences between a multifactorial usage pattern and a unified conceptualization of the world. The four Discourse Profile Constructions are: (i) the Extended Transitive Discourse Profile Construction, (ii) the Human Endpoint Discourse Profile Construction, (iii) the Extended Intransitive Discourse Profile Construction, and (iv), the Evaluative Reference point Discourse Profile Construction. By revealing such correspondences between usage patterns and conceptualizations, the present paper (i) broadens the Construction Grammar notion of Argument Structure Construction, and (ii), suggests an innovative account for the notion of usage as a factor in the conventional pairing between form and function.
Crystal structure of dibromidobis(4-bromobenzyl)tin(IV), C14H12Br4Sn
Authors: Lee See Mun , Lo Kong Mun , Tiekink Edward R.T. 
Published: June 2019

Abstract
C14H12Br4Sn, monoclinic, I2/a (no. 15), a = 12.6379(2) Å, b = 4.9674(1) Å, c = 26.1845(4) Å, β = 94.507(1)°, V = 1638.71(5) Å3, Z = 4, R
gt(F) = 0.0142, wR
ref(F
2) = 0.0358, T = 100 K.
Energy characteristics of a nonlinear layer at resonant frequencies of wave scattering and generation
Authors: Angermann Lutz , Yatsyk Vasyl V. , Yatsyk Mykola V. 
Published: June 2019

Abstract
This work presents a mathematical model, a computational scheme and experimental results describing the electrodynamic characteristics of a nonmagnetic, isotropic, E-polarized, nonlinear layered dielectric object with a cubically polarizable medium. The nonlinear object is irradiated by a quasi-homogeneous field, where the incident field constitutes of a packet of phase-synchronized plane oscillations. In the case under consideration the excitation may consist both of a highly intense electromagnetic field at a basic (fundamental) frequency, which results in the generation of the third harmonic, as well as of weakly intense fields at multiples of the basic frequency which produce no harmonics, but only have an influencing effect on the processes of wave radiation. The investigations were carried out within the setting of a coupled system approach at resonant excitation frequencies determined by the eigenvalues of the induced eigenvalue problems. A verification of the energy balance law is carried out. By means of estimations for the conditionalities of the occuring matrices, the level of degeneration of the induced non-self-adjoint spectral problems as well as the sensitivity of the coupled system of nonlinear boundary value problems with respect to computational errors are verified.