After years of financial losses, should a school change course?

2021 ◽  
Author(s):  
Kenneth Tuttle Wilhelm
2018 ◽  
Vol 2 (2) ◽  
pp. 182
Author(s):  
Adnan Hamzah ◽  
Muhammad Djafar Saidi ◽  
Amir Ilyas

<p>This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force majeure by attorney against taxation crime might come from legal and non-legal factors. The former involved confusing phrase of ‘investigation termination’ by attorney and the light different view on state financial losses between under Corruption Law and under General Act of Taxation, and the later involved the professionalism of attorney and information transparency. </p>


2020 ◽  
Vol 51 (4) ◽  
pp. 1074-1081
Author(s):  
Al obaydy & et al.

This experiment was conducted and aimed to reducing mortality and losing the weight of birds transported to the slaughter house through reducing or Transport stress removal and thus to reduce financial losses. 150 birds used almost equal weights that were divided into three treatment groups and by five replicates for each treatment is control treatment (T1) without giving anything and treatment with salicylic acid concentration 1 g / liter of drinking water (T2) and treatment with ascorbic acid (T3) concentration 0.5 g / Liter of drinking water provided 24 hours before its transport. The transport process resulted in a highly significant decrease (P ≤ 0.01) in body weight in treatment T1 as it reached 4.66%, while it reached 1.68 and 1.09% in treatment T2 and T3, respectively. The transport process led to an increase in body temperature, H / L ratio, the concentration of glucose, aspartate transaminase (AST) and alanine transaminase (ALT) in the blood serum, as the transport process led to a very significant decrease (P ≤ 0.01) in the cholesterol concentration, Uric acid, intestinal villi length and crypts depth. T2 and T3 treatments showed their ability to reduce transport stress, especially T3, where they outperformed T1 in most traits. It is concluded from the study that adding ascorbic acid by 0.5 g / L drinking water 24 hours before transporting the chicks to the slaughter house reduces the transport stress and lessen financial losses, so it is recommended to use it.


2017 ◽  
Vol 14 (4) ◽  
pp. 174-181
Author(s):  
A. I. Sukhoterin

Every year, in the total volume of cash transactions and transactions via cards increases. In addition, only foreign payment systems is used. Country's economy was under great threat; accordingly, the creation of a national analogue was a priority task that requires a dependable program for the development and integration of the entire engineering infrastructure that make up them: information technology, telecommunications and information security. Taking into account that the databases of authorization centers contain information which full or partial loss leads to significant financial losses. It is can be much higher than the costs of information services. Because of that, it is necessary to ensure protection of all components of authorization.


1996 ◽  
Vol 6 (6) ◽  
pp. 661-690 ◽  
Author(s):  
Karen Osterman ◽  
Susan Sullivan

As principals assume their roles in an urban bureaucracy, what are some of the personal and organizational factors that support or restrict their efforts to bring about school change? Based on interviews with newly appointed principals, this study concludes that external and internal factors interact to influence leadership behavior. External factors, particularly role models, district expectations, and personal and organizational support, influence principals’ sense of self-efficacy. This internal factor, in turn, appeared to play an important mediating role influencing principals’ interpretation of the organizational context and their problem-solving processes.


2021 ◽  
Vol 13 (11) ◽  
pp. 6376
Author(s):  
Junseo Bae ◽  
Sang-Guk Yum ◽  
Ji-Myong Kim

Given the highly visible nature, transportation infrastructure construction projects are often exposed to numerous unexpected events, compared to other types of construction projects. Despite the importance of predicting financial losses caused by risk, it is still difficult to determine which risk factors are generally critical and when these risks tend to occur, without benchmarkable references. Most of existing methods are prediction-focused, project type-specific, while ignoring the timing aspect of risk. This study filled these knowledge gaps by developing a neural network-driven machine-learning classification model that can categorize causes of financial losses depending on insurance claim payout proportions and risk occurrence timing, drawing on 625 transportation infrastructure construction projects including bridges, roads, and tunnels. The developed network model showed acceptable classification accuracy of 74.1%, 69.4%, and 71.8% in training, cross-validation, and test sets, respectively. This study is the first of its kind by providing benchmarkable classification references of economic damage trends in transportation infrastructure projects. The proposed holistic approach will help construction practitioners consider the uncertainty of project management and the potential impact of natural hazards proactively, with the risk occurrence timing trends. This study will also assist insurance companies with developing sustainable financial management plans for transportation infrastructure projects.


1973 ◽  
Vol 2 (1) ◽  
pp. 20-25
Author(s):  
Jon Carlson
Keyword(s):  

Author(s):  
Sabyasachi S. Roy ◽  
Mukul Kulshrestha

Indian Railways is the world’s largest government-owned monopoly, annually carrying passenger numbers that surpass the global population. It is world’s fourth largest rail network after the U.S.A., China, and Russia, and is managed by a separate Ministry of Railways. The operating ratios have consistently been around 90% in the past several years, indicating that that the capability to generate operational surplus is low. Further, its expenditure on staff and their pensions has been increasing. Consequently, capacity growth is increasingly being funded through borrowings, which threatens to further worsen the financial situation. Thus, railway services in India are often perceived as being inefficient and unsatisfactory. However, this perception of inefficient services has no scientific basis as mid- and micro-level efficiency analyses of Indian Railways have never been carried out. This paper adopts a data envelopment analysis (DEA)-based approach to evaluate the performance efficiencies of the 69 divisions of Indian Railways. Six models that deploy a range of performance indicators like operating expenditures, numbers of staff employed or passengers carried, freight carried, rail network length, and revenues generated have been employed to assess efficiencies. The results demonstrate the existence of significant inefficiencies that may possibly be attributed to lack of proper management, planning policies, and mis-governance, resulting in significant financial losses. The paper discusses these issues and the policy reforms needed in the developing country context, while suggesting some reforms that may lead to improved sector performances.


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