Cash shortage is one of the most dangerous problems that may appear while projects are in progress. Inadequate cash flows force the companies to take short term or long term loans and in some cases companies end up being bankruptcy. In this study the planned and actual cumulative percentages of cash flows and work progress which are represented using S-curves are used as the basis for analyzing...

Absorption rate is a vital tool in determining the efficiency and general performance of counties as regards utilization intended funds. A majority absorbed less than 50 percent their budgets first nine months 2018-2019 financial year. Nyeri County had development absorption only 21.1%. This study therefore sought to establish influence budgeting practices on devolved funds by county government...

One highly controversial issue with respect to visual selective attention concerns the degree to which the top-down attentional mechanism modulates attentional allocation to bottom-up deviation. We investigated whether top-down directed attention to a stimulus feature modulates attentional allocation to task-irrelevant, bottom-up deviation. The P3 event-related potential was measured as an elec...

A firm's cash flow policies, which manage working capital in the form of cash receivables from customers, inventory holdings, and cash payments to suppliers, are inexorably linked to the firm's operations. Building on earlier research, this study: (i) extends prior studies by examining the relationships between changes in cash flow measures and changes in firm financial performance using a long...

This paper investigates the prevalence of vote-buying in democratic elections where stringent restrictions on corporate donations to political parties exist. We combine data from state assembly India with household-level consumer expenditure surveys (conducted by NSSO) over period 2004-11. Exploiting a difference-in-differences methodology, we estimate effects have consumption various household...

In ATM cash replenishment banks want to use less resources (e.g., cash kept in ATMs, trucks for loading cash) for meeting fluctuated customer demands. Traditionally, forecasting procedures such as exponentially weighted moving average are applied to daily cash withdraws for individual ATMs. Then, the forecasted results are provided to optimization models for deciding the amount of cash and the ...

We empirically examine how governance structure affects the design of executive compensation contracts and, in particular, the implicit weights of firm performance measures in CEO compensation. We find that compensation contracts in firms with higher takeover protection and where the CEO has more influence on governance decisions put more weight on accounting-based measures of performance (retu...

Weather and climate parameters and their effects on crops, is one of the most effective factors in yield increase. Agro-climatic studies could be used to determine the potential of various regions and the exploit these resources to the maximum possible extent. In this study, in order to evaluate the agricultural climate of spring canola cultivation in selected stations in Hamedan province, the ...

The current investigation sought to examine the learning and target needs of mechanical engineering (ME) students based on the learners and instructors’ attitudes though an explanatory mixed-method design. To elicit learners’ perceptions of English for Science and Technology (EST), 114 ME undergraduate students and 13 EST instructors from four Iranian state universities took part in a large qua...