This paper examines the impact that the running assets management on the profitability of Pakistan cement sector. Moreover, the study outlines the main factors that basically determine the working capital in the financials of Pakistan cement sector. To manage firm’ sliquid assets which is working capital management and to reach a desire equilibrium level among profitability and risk, figures wa...

This paper analyzes the effects of parliamentary election cycles on the Turkish banking system. Using annual bank-level data representing all banks in Turkey during 1963–2005, we present evidence of meaningful differences in the structure of bank assets, liabilities and financial performance across different stages of the parliamentary election cycle. However, we find that government-owned bank...

593 September 2014, Vol. 104, No. 9 Rationing healthcare in South Africa: Renal replacement therapy – a case in point To the Editor: The South African Dialysis and Transplant Registry issued its last report on renal replacement therapy (RRT) in South Africa (SA) in 1994, followed by an unfortunate hiatus for 20 years. The recent publication of the long-awaited South African Renal Registry Annua...

This annual article presents information on health care costs by business, households, and government. Households funded 35 percent of expenditures in 1990, government 33 percent, and business, 29 percent. During the last decade, health care costs continued to grow at annual rates of 8 to 16 percent. Burden measures show that rapidly rising costs faced by each sponsor sector are exceeding incre...

To elucidate key factors responsible for high postharvest loss, an analysis of the cold chain systems in Croatia and Serbia was made. It is estimated that Western Balkan Countries (WBC) annual postharvest loss of fruits and vegetables is as high as 3040%. In Croatia there are about 125000 t of storage capacities. Controlled atmosphere (CA) storage comprises only 27% and it is mainly used for ap...

Operational planning is considered an important tool for translating government policies and strategic objectives into day-to-day management activities. However, developing countries suffer from persistent misalignment between policy, planning and budgeting. The Medium Term Expenditure Framework (MTEF) was introduced to address this misalignment. Kenya adopted the MTEF in the early 2000s, and i...

As the main source of CO2 emissions in China, the industrial sector has faced pressure for reducing emissions. To achieve the target of 50% reduction of industrial carbon intensity by 2020 based on the 2005 level, it is urgent to formulate specific CO2 emission mitigation strategies in the provincial industrial sector. In order to provide decision-making support for the development and implemen...