Search

The current economic conditions and financial issues are becoming increasingly important as students face more complex challenges in managing their money. Nowadays, students need to be more aware of these challenges, which may pose a threat to their future success. Thus,the conduct of this study would be beneficial in order to bring light to the restraining results found from other literature and contribute to the body of knowledge aligned with this study. This study aims to understand the correlation between the family income and its effects towards the student budgeting, and whether sex, as a moderating variable, is related to the independent and dependent variables. The study employed descriptive-correlation design and random sampling method, particularly Slovin’s formula, to identify the total sample from the population of accounting students in the University. The statistical treatments used were descriptive statistics and inferential statistics to test the relationships of the variables particularly the relationship of family income towards budgeting and allowance and the relationship of allowance towards budgeting. Meanwhile, Mann Whitney U-test was used to test the differences of the participants when grouped in terms of sex. The results of the study depict that there is no significant difference in the budgeting of participants when they are grouped in terms of sex and there is an indirect relationship between family income and budgeting. Based on the results, researchers may recommend conducting a community extension initiative aimed at developing financial literacy among students. [ABSTRACT FROM AUTHOR]

Climate change poses an unprecedented global challenge, which prompts nations to adopt new strategies to mitigate greenhouse gas emissions. The European Union emissions trading system (EU ETS) is a cornerstone of the EU's efforts towards a cost-effective fight against climate change. This study examines the effectiveness of the EU ETS by analyzing monthly data from December 2008 to December 2021, with the focus on CO2 emission allowance futures prices, renewable energy indices, coal prices, oil prices, and fossil energy indices. The key findings are as follows: The CO2 emission allowance futures prices have averaged EUR 14.83 per ton, ranging from EUR 2.87 to EUR 76.81, which shows a significant upward trend. The renewable energy index also demonstrated strong growth, with a mean 1562.07 and maximum 4571.96. Coal prices have averaged EUR 65.32 per ton, while Brent oil prices averaged EUR 59.85 per barrel. A cointegration analysis revealed a long-run equilibrium relationship between these variables. The Vector Error Correction model (VECM) revealed significant negative responses to long-run equilibrium deviations of the renewable energy index (−0.0155) and oil prices (−0.0236), a significant negative short-run response of CO2 prices to their own lagged values (−0.223), and a significant positive short-run effect of oil prices on the fossil energy index (0.254). These results suggest the EU ETS has created significant linkages between carbon, energy, and financial markets. The study concludes that while the EU ETS has made progress in motivating emissions reductions and promoting renewable energy, the system's efficacy still needs improvement. [ABSTRACT FROM AUTHOR]

This study aimed to identify the factors influencing student financial management in the Jakarta Metropolitan Area. The study included 206 Jakarta Metropolitan Area respondents who met the following criteria: active students at Jakarta Metropolitan Area universities aged 17 to 25 years. The study employed the SEM-PLS method as the primary analysis approach. The results indicated that several factors showed positive and negative correlations on student financial management in the Jakarta Metropolitan Area. Specifically, self-control and financial literacy, which are internal factors, influenced financial management, while allowances and good lifestyle, which are external factors, had no influence. These findings suggest that individuals tend to manage their finances effectively when equipped with a thorough understanding of financial principles and strong self-control. The results of this study offer significant practical implications for the Jakarta Metropolitan Area government in designing strategies to increase financial inclusion more effectively. This study emphasizes the importance of self-control and financial literacy as the main factors affecting financial management skills among college students, and lifestyle factors and the amount of pocket money have no significant effect. Furthermore, financial institutions can use these findings to develop better financial products to meet consumers' preferences for sound financial principles. By providing a better understanding of the factors influencing financial management, this research can contribute to more responsible, sustainable, and compliant financial management within society. [ABSTRACT FROM AUTHOR]

Copyright of Strategic Universe Journal / Univers Strategic is the property of Dimitrie Cantemir Christian University, Institute for Security Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

During the milling of thin-walled blades, the removal of material exhibits strong time-varying dynamics, leading to chatter and a decrease in surface quality. To address the issue of milling vibrations in the machining of complex thin-walled blades used in aerospace applications, this work proposes a process optimization approach involving non-uniform allowances. The objective is to enhance of he stiffness of the thin-walled parts during the milling process by establishing a non-uniform allowance distribution for the finishing process of thin-walled blades. By applying the theory of sensitive process stiffness and conducting finite element simulations, two processing strategies, namely uniform allowances and non-uniform allowances, are evaluated through cutting experiments. The experimental results demonstrate that the non-uniform allowance processing strategy leads to a more evenly distributed acceleration spectrum and a 50% reduction in amplitude. Moreover, the surface exhibits no discernible vibration pattern, resulting in a 35% decrease in roughness. The non-uniform allowance-processing strategy proves to be effective in significantly improving the rigidity of the thin-walled blade processing system, thereby enhancing the stability of the cutting process. These findings hold significant relevance in guiding the machining of typical complex thin-walled aerospace components. [ABSTRACT FROM AUTHOR]

Vitamins are a class of organic substances necessary to maintain the healthy growth and nor‐ mal physiological function of animals. Most vitamin cannot be synthesized in animals or are not produced in sufficient quantities, so they need to be obtained by dietary supplementation. The supplementation of vitamin B in goose diet plays an active role in improving the growth performance, reproductive performance, slaughter performance, meat/egg quality and immunity of goose, This article reviewed the physiological functions of seven vitamins (vitamins B1, B2, B3, B5, B6, B9, B12) and their allowance in different production stages of geese were elaborated in detail, so as to provide reference for the application of B vitamins in goose breeding. [ABSTRACT FROM AUTHOR]

Climate change poses an unprecedented global challenge, which prompts nations to adopt new strategies to mitigate greenhouse gas emissions. The European Union emissions trading system (EU ETS) is a cornerstone of the EU’s efforts towards a cost-effective fight against climate change. This study examines the effectiveness of the EU ETS by analyzing monthly data from December 2008 to December 2021, with the focus on CO2 emission allowance futures prices, renewable energy indices, coal prices, oil prices, and fossil energy indices. The key findings are as follows: The CO2 emission allowance futures prices have averaged EUR 14.83 per ton, ranging from EUR 2.87 to EUR 76.81, which shows a significant upward trend. The renewable energy index also demonstrated strong growth, with a mean 1562.07 and maximum 4571.96. Coal prices have averaged EUR 65.32 per ton, while Brent oil prices averaged EUR 59.85 per barrel. A cointegration analysis revealed a long-run equilibrium relationship between these variables. The Vector Error Correction model (VECM) revealed significant negative responses to long-run equilibrium deviations of the renewable energy index (−0.0155) and oil prices (−0.0236), a significant negative short-run response of CO2 prices to their own lagged values (−0.223), and a significant positive short-run effect of oil prices on the fossil energy index (0.254). These results suggest the EU ETS has created significant linkages between carbon, energy, and financial markets. The study concludes that while the EU ETS has made progress in motivating emissions reductions and promoting renewable energy, the system’s efficacy still needs improvement.

The Tokyo Electric Light Company, Inc., the largest electric power company in pre-war Japan, took an active merger policy and started accounting manipulations to maintain high dividends in the 1920's. It, however, suffered extensive damage in 1923 when the Great Kanto Earthquake occurred and covered the damage by devising the appraisal profits of its fixed capital, which, though frequent in those days, constituted arbitrary accounting manipulations with no objective criteria. The Great Kanto Earthquake induced moral hazards to its management resulting in normalization of the accounting manipulations in the best interest of high dividends. Such accounting manipulations triggered the intervention of Mitsui Bank, Ltd. in its management, and partly contributed to the government control of electric power. As disasters are likely to show the inherent problems within companies, any temporary solution would instead result in more severe consequences. [ABSTRACT FROM AUTHOR]

Human power is the main resource in all production units like agriculture. Suitable working condition is essential to enhance job satisfaction and productivity of human resources. Stop watch time study was used in this study for the first time in Iran's horticulture sector in order to give correct estimation of laborers' productivity for pomegranate harvesting while mechanized harvester machines are limited. The pomegranate harvesting process was broken into its seven elements. The require time for doing each element was recorded and necessary allowances for each element was obtained from time study standards tables. Ten out of 37 gardens were randomly chosen and the works of three laborers from each garden were observed and recorded with three replications. Level of job satisfaction was investigated using Job Descriptive Index (JDI) questionnaire to understand whether employing suitable number of laborers enhances job satisfaction. The results showed that two groups of laborers harvested pomegranate with different speeds, the middle-aged laborers (36-55 years old) required more allowances than the young laborers (20-35 years old) of laborers. Statistical analysis revealed high correlation between frequencies of picking pomegranate task and observed time by 92% (inverse relation) meaning that the sample laborers worked highly similar. The average productivity of young and middle-aged groups of laborers were harvesting 37 kg h -1 and 29 kg h -1 pomegranate, respectively. Accordingly, it was determined that six laborers are needed from the young group or eight laborers from the middle-aged group to harvest 22,000 kg ha-1 pomegranate in a working time of 12 days (8 h day-1 ). Using a suitable number of laborers in any work would lead to reaching actual laborers' productivity and on time work accomplishment besides high level of job satisfaction. The proposed methodology can be applied in other sectors/organizations with further investigation into enhancement of health and safety of laborers in different working conditions. [ABSTRACT FROM AUTHOR]

During the milling of thin-walled blades, the removal of material exhibits strong time-varying dynamics, leading to chatter and a decrease in surface quality. To address the issue of milling vibrations in the machining of complex thin-walled blades used in aerospace applications, this work proposes a process optimization approach involving non-uniform allowances. The objective is to enhance of he stiffness of the thin-walled parts during the milling process by establishing a non-uniform allowance distribution for the finishing process of thin-walled blades. By applying the theory of sensitive process stiffness and conducting finite element simulations, two processing strategies, namely uniform allowances and non-uniform allowances, are evaluated through cutting experiments. The experimental results demonstrate that the non-uniform allowance processing strategy leads to a more evenly distributed acceleration spectrum and a 50% reduction in amplitude. Moreover, the surface exhibits no discernible vibration pattern, resulting in a 35% decrease in roughness. The non-uniform allowance-processing strategy proves to be effective in significantly improving the rigidity of the thin-walled blade processing system, thereby enhancing the stability of the cutting process. These findings hold significant relevance in guiding the machining of typical complex thin-walled aerospace components.

In the present article, we aim to highlight the application conditions of the enforcement system, as well as the elements that are included in the basis for the calculation of the income tax compared to the elements considered for the tax revenue specific to micro-enterprises, so that there is no confusion regarding the correct determination of the taxes owed by enterprises. Also, we present the method of calculating the income tax, as well the advantages and disadvantages of the two types of taxation.

Copyright of International Dialogue: East-West is the property of International Center for Slavic Education- Sveti Nikole and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study investigated the relationship between remuneration and job performance of teachers in government-aided secondary schools in Western Uganda. Remuneration was studied in terms of basic pay, income security schemes, and bonuses and allowances. Teachers’ job performance was considered in terms of classroom teaching, management of students, discipline and regularity and interpersonal relations. The study adopted a cross-sectional research design using the quantitative approach on a sample of 333 teachers. Data were collected using both a questionnaire. Descriptive results revealed that job performance of teachers high and remuneration moderate. Inferential analysis showed that while income security schemes had a positive and significant influence on teachers' job performance, basic pay had a positive but insignificant influence on teachers' job performance, and bonuses and allowances had a negative insignificant influence on teachers' job performance. It was concluded that low remuneration to teachers impedes high job performance, especially when basic pay is low and there is a lack of bonuses and allowances. Existence of income security schemes increases the job performance of teachers. Therefore, it was recommended that stakeholders involved in the management of schools such as Government, headteachers, and Boards of governors, devise means of enhancing the remuneration of teachers. Teachers should be given bonuses for exceeding performance and allowances when they do extra work. The pension plan and social welfare benefits should also be made attractive to increase the job performance of teachers.

In the article the authors present a method of restrained elastomer bending of aircraft sheet parts with curved sides. Manufacturing of a part is carried out in two transitions; as a result of the first transition a part with thinning in the radial part is obtained, the second transition is carried out on the mold block of reduced height, as a result of which the resulting wave of excess material deforms along the radius of the bending mandrel. In the finished part, we can observe an increase in the thickness of the workpiece in the zone of the bend radius. Numerical studies of the process were conducted using the ANSYS/LS-DYNA software complex. As part of the study, the process flow model was worked out, the distribution of thickness of the material of the part over the entire surface under consideration was obtained, and graphs were plotted showing the elastomer pressure distributions and the deformation of the material of the part at characteristic points.

The COVID-19 pandemic is an unprecedented event which is transforming societies and strengthening the bond between human and technology. However, less attention is paid to nonusers of the Internet. To combat the pandemic, the Polish government introduced, in June 2020, a new policy that made it possible for citizens who had lost their job as a consequence of the crisis to obtain financial support. The application for this allowance was, however, possible only via an online platform. The paper discusses how this violated the right of the unemployed to stay offline. [ABSTRACT FROM AUTHOR]

This cross-sectional study examined the association between job loss during the coronavirus disease 2019 (COVID-19) pandemic and health-related quality of life (HRQOL) in the Japanese working population and whether universal financial support program has a protective influence on the HRQOL. Two self-reported internet surveys were used to determine job loss during the pandemic: one was conducted between February and March 2020, just before the COVID-19 emergency declaration by the Japanese government (April 2020), and the other was conducted between August and September 2020. For the dependent variable, we used the EQ-5D-5L utility score (QOL utility score), which was assessed between August and September 2020. The independent variables were job loss after the state of emergency was declared and two types of government financial support (either universal support or support targeting child-raising households). The Tobit regression model was applied, adjusting for covariates. Job loss during the pandemic was negatively associated with the QOL utility score in the fully adjusted model; the coefficient (95% confidence interval [CI]) for job loss during the pandemic was −0.07 (−0.11 to −0.03). For the government financial support variables, the universal financial support program was associated with a better QOL utility score of the coefficient (95% CI), 0.05 (0.03 to 0.08). Job loss during the COVID-19 pandemic is negatively associated with HRQOL, while universal financial support is positively associated with HRQOL. Our study results imply that universal financial support during the COVID-19 era has a protective influence on an individual's HRQOL. [ABSTRACT FROM AUTHOR]

In the article, the authors present a method of constrained bending of aircraft sheet parts with curved sides by an elastic medium. The process of conducting constrained bending is described. A schematic description of the process is presented. The manufacture of a part is carried out in two steps. As a result of the first step, a piece is obtained with thinning in the radius part, the second step is accomplished with a unit die of reduced height. The resulting wave of excess material is deformed along the radius of the bending mandrel. In the finished part, an increase in the thickness of the workpiece is observed in the zone of the bending radius. The wave of excess material is formed due to a special allowance, the size of which is the critical factor for achieving this increase in thickness. The analytical model for determining the allowance is based on generally accepted assumptions and principles for calculating process parameters. To determine the allowance, an approximation of the shape of the excess wave by a tangential function is proposed. This allows you to get an analytical dependence that relates the geometry of the part and the thickening of the wall to the size of the allowance. The size of the allowance is limited to a certain range, the lower boundary of which is determined by the onset of plastic deformations, the upper one - by the possibility of loss of stability, leading to irreparable spoilage. The results are illustrated by graphs of the dependence of the minimum and maximum allowance for the side height on the ratios of the workpiece wall thickness, the radius of the side bending and the radius of the side in plan. Characteristic curves and analytical dependencies are presented in a dimensionless form, where the geometric parameters are assigned to the radius of the bending tool, that is, to the radius of bending of the part side on the inner surface.

Copyright of Revista Româna de Dreptul Muncii is the property of Wolters Kluwer Romania and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The cavalry of classical Athens remains an enigmatic part of the polis' military forces. Although often described by historians as an insignificant arm of the classical Athenian army, in the fifth century BCE it was financially supported in two ways: a supposed insurance scheme for each cavalryman's mount, and what is often called an 'establishment loan', the κατάστασις (katastasis), to assist with the initial costs of joining the cavalry corps. These two unique economic supports are often tied together in modern discussions as parts of the same measure. The present article will instead argue that these two aspects not only could, but should, be separated. Further, it will be suggested that these two forms of support highlight the practical importance of the cavalry, in contrast to the communis opinio. In a military environment where resources were in high demand, the Athenian state made a conscious decision to offer considerable support – around 40 talents a year – to ensure they had a citizen cavalry ready for action. [ABSTRACT FROM AUTHOR]

Objectives The issue of social benefits in labor law is an important research topic, and at the same time an extremely important and constantly current topic. In view of the importance of the employer's obligation to meet the life needs of employees that do not arise from the content of the employment relationship, the purpose of this study was to systematize and analyze a number of social benefits regulated in labor law. Material and methods The article entitled "Social benefits in labor law, the human right to social social rights" was prepared using the formal-dogmatic and dogmatic-legal methods. Results The employer was obliged to provide benefits such as holiday pay, sick pay, remuneration for raising professional qualifications, parental protection benefits, remuneration for occasional dismissals, employee severance payments, compensatory allowances for specially protected employees, remuneration for occupational medicine examinations and benefits paid pursuant to the Act on the company social benefit fund. Employee rights are included in the second generation of human rights, including social, economic and cultural rights. Conclusions The systematised review and analysis of social benefits regulated in labor law indicates a large variety of these benefits. This diversity is implied by the number of needs of the employee as a human being, who is affected by a wide range of life situations. These social benefits constitute the employer's cost that he incurs in connection with the employment of employees, which is imposed mainly by the Labor Code. The legislator provides these benefits with the same protection as remuneration for work, which determines their importance.

In this difficult period, the support of tax authorities, who have adopted a series of economic, tax and budget measures, is very important. What tax and procedural support measures are available in this period in which the fight against the effects of the coronavirus pandemic seems to use up all of our resources? In the present article we aim to answer this question by carefully analyzing the main regulations adopted during this period, including the most important ones: GEO No. 29/2020, GEO No. 30/2020, GEO No. 32/2020, GEO No. 33/2020, GEO No. 41/2020, GEO No. 48/2020, GEO No. 53/2020, OMPF No. 1819/2020, OMPF No. 1830/2020.

The study examined the relationship between remuneration and staff retention. Specifically, it sought to examine the relationship between monthly salary, allowances and staff fringe benefits and staff retention in private secondary schools in Mbale Municipality. A cross-sectional survey design was adopted with both quantitative and qualitative approaches. A target population of 400 and a sample size of 216 with 190 teachers, 13 head teachers and 13 school proprietors selected through stratified proportionate random sampling (teachers) and census inquiry (head teachers and school proprietors) techniques were used. Data was collected through a closed-ended questionnaire and interview guide and analysed using descriptive statistics in terms of frequencies and percentages and Pearson product-moment correlation analysis. Qualitative data was analysed through thematic and content analysis. The study revealed a strong positive significant relationship between monthly salary and staff retention (r = .540, n = 190, p < 0.05), allowances and staff retention (r = .579, n=190, p < 0.05) and staff fringe benefits and staff retention (r =.540, n=190, p < 0.05). All the three null hypotheses were rejected. It is being concluded that a strong perception of remuneration is directly related to staff retention as staff believe in being remunerated to work and after work. The study recommends that teachers’ salaries be paid timely, school authorities should develop a sound policy mechanism on allowances and they should cater for medical bills, and advocate for NSSF benefits and accommodation to improve on retention of their staff.

The present article brings into attention a series of theoretical and practical aspects regarding the measures established through Decree 195/2020 regarding the establishment of the state of emergency on the territory of Romania, for the period of temporary suspension of the individual employment contract, at the employer’s initiative, according to article 52 (1) c) of Law 53/2003 – of the Labour Code, republished as subsequently amended and supplemented, as a result of the effects of the SARS-CoV-2 coronavirus.This is a regulation that is beneficial both to employees of employers that do not have the financial capacity to pay all the salaries of their employees and to employers, by maintaining the contractual relations between the employers and the employees after this period of crisis.

This study aims to evaluate the implementation of the policy of providing performance allowance to employees at the Secretariat of the General Elections Commission (GEC) Kota Ternate, as well as their supporting and obstacle factors. This research is a descriptive qualitative research by using case study. The research data were obtained from informants who were respondents, ranging from staff to officials at the Secretariat of the General Elections Commission Kota Ternate. The results of the study showed that although the implementation of the performance allowance was already running there were still some deviations in its management, namely: 1) no socialization or training was held on the management of performance allowance involving GEC Kota Ternate; 2) there is no appointment of a performance allowance management officer, namely the Performance Allowance Management Officer or the control book Management Officer, therefore, it happens overlap working with routine treasurer; 3) there is not a standard operating procedure (SOP) as an assessment standard that aims to provide an assessment and sanctions against employees who do not carry out their duties and functions.

Presently, demographic policy is of great importance for solving the problem of depopulation. The article reviews the experience of France in solving this challenge, analyzes the various methods used in this country to deal with population decline. Special attention has been paid to the state support of families and children through the provision of social payments and benefits. Trends and forecasts of demographic processes in France have been considered also, taking into account the measures taken by the state to support the family. Based on the study, conclusions have been made about the effectiveness of demographic policy in France.

The high performance of aero-engines requires light-weight aero-engine blades, so hollow structures have been widely used in aero-engine blades. At present, the measurement of aero-engine blades is mainly carried out with coordinate measuring machines (CMM). This method can measure most of the aero-engine blades through direct contact. However, the complex surface, the chord width, and the large torsion of the profile of a hollow blade lead to measurement difficulties. In addition, the surface contact machining characteristics of belt grinding largely depend on the known data of the detected surface, so the CMM cannot efficiently obtain the belt grinding allowance data of a hollow blade and the application of hollow blades is limited in aviation. In this paper, a new method of obtaining belt grinding allowance data of a hollow blade based on blue light scanning was proposed according to complex surface structural characteristics of a hollow blade and surface contact characteristics of belt grinding. The point cloud information of a hollow blade was obtained through blue light there-dimensional scanning and then matched with an improved ICP algorithm considering the curvature change of the hollow blade, so as to obtain the belt grinding allowance of the hollow blade. Finally, the measurement method was verified by the belt grinding experiment with the hollow blade. The experimental results confirmed that the improved ICP algorithm was more accurate and that the measurement method could obtain the allowance data of the hollow blade. [ABSTRACT FROM AUTHOR]

Copyright of Wool Textile Journal is the property of National Wool Textile Science & Technology Information Center and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study describes the use of allowance payments by parents to children in the United States (US) and documents the association between receiving an allowance as a child and financial capability as a young adult. Based on the Panel Study of Income Dynamics, the majority of children in the US ages 6 to 15 receive an allowance in childhood. Allowances are a commonly used strategy by parents across many demographic and socioeconomic groups, with no strong relationship between parental income or education and parents offering an allowance. Young adults who received an allowance as children reported modestly higher levels of financial responsibility, suggesting that allowances for children and teenagers may be a useful complement to other financial development strategies for young people. [ABSTRACT FROM AUTHOR]

The problem of supporting scientific and educational institutions is considered. A method of selective financing of scientific and educational institutions that create innovative technologies taking into account their investment in innovative developments is proposed. On the basis of statistical data on the indicators for assessing the activities of scientific and educational institutions and the indicator of the innovative potential of a scientific and educational institution from the production of innovations (PNn), their rating was calculated. The essence of PNn is to compare the indicators of the volumes of income of the special fund Dsfn and the volume of expenditures of the scientific and educational institution Vn. In order to stimulate scientific and educational institutions to create innovative technologies, it was proposed to introduce targeted investments. The problem of quantifying the rate of premium on the basis of an integrated approach in terms of indicators of innovative potential from the production of innovations and the rating of a scientific and educational institution for 2 institutions (namely: K and H) has been solved. Institution K will receive a large increase, and institution N will receive a smaller increase, the value of which will be 56.23 % and 43.76 %, respectively. The results showed the independence of the indicator of the innovative potential of a scientific and educational institution from the production of innovations from the previous rating of a scientific and educational institution, or vice versa. The proposed methodology has been tested by an experimental method, targeted investments have been determined based on an integrated approach in terms of indicators of innovative potential and the rating of a scientific and educational institution. This study is of practical interest to government authorities and grantors when allocating funds according to the vector of selective financing of scientific and educational institutions through targeted investments in the development of innovative technologies, and theoretically - to researchers dealing with issues of financial security, protectionism and public administration. [ABSTRACT FROM AUTHOR]

The purpose of the emission trading scheme (ETS), a cost-effective reduction, can be achieved through the active participation of liable firms. Although there was a steady increase in the transaction volume in the phase 1 (2015–2017) of Korea ETS, allowance used in flexible mechanism such as banking outweighed the amount of trading. By analyzing the trading behavior of liable firms in the Phase 1 of Korea ETS, we find out the determinants impeding the cost-effective reduction through active market participation. According to our empirical result, the liable firms who perceive ETS as a burden, trust government policy continuity and forecast that allowance price would go up tend to bank remaining allowance. On the other hand, the firms who were allocated larger allowance are more likely to trade. This result shows that heavy emitters having larger allowance could have realized economies of scale in transaction cost for MRV or seeking trading partners. Thus, market liquidity will be enhanced through government's support to reduce transaction cost for small emitters, discover clear price signal, and provide policy signals that ETS can be another business opportunity. [ABSTRACT FROM AUTHOR]

Material losses are caused by the machining process and the manufacturing process, as well as the use of excessive dimensional allowances applied to the machined materials. An adequate reduction of the planned machining allowances for wood-based panel components is possible when the machining line is properly designed and equipped with high-precision machines and devices. The aim of the study was to determine the size of material savings in relation to the most important construction materials when implementing an innovative technological line for processing industrial doors made of wood materials. The achieved savings improve the competitiveness of the door manufacturer on the market. In order to calculate the material savings obtained in the production of the most important models of door leaves that can be obtained in machining on the TechnoPORTA line, numerical data were compiled specifying the dimensions of semi-finished products, taking into account machining allowances applied before and after reduction. The implementation of the TechnoPORTA line makes it possible to reduce the negative impact on the environment by reducing the consumption of wood. It reduces the consumption of materials and the operating costs associated with the reduction of labor intensity, the load on machines and devices, and inventory levels. [ABSTRACT FROM AUTHOR]

Copyright of Revista Internacional y Comparada de Relaciones Laborales y Derecho del Empleo is the property of ADAPT University Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: A child's long-term illness or disability is always a serious matter that impacts the whole family. Costs related to an illness can substantially affect a family's financial situation. To date, there is little research on how parents experience available support for financial assistance. Surveys in Finland have found that families of children with long-term illnesses and disabilities could experience financial struggle and perceive the state provided financial support system as too complex. This article aimed to explore how caregivers of children with long-term illnesses perceived their financial situation, need for financial support and experienced its provision by the state in the Helsinki greater region.Methods: Convenience sampling was used. Participants were contacted through peer-support groups on Facebook. Eleven mothers of children with varying long-term illnesses and disabilities residing in the Helsinki greater region were interviewed using in-depth interviews. Recordings of the interviews were transcribed and analysed using framework analysis. An analytical framework was built to label the dataset, which was then charted. Lastly, themes were formed through descriptive analysis.Results: The main findings showed how the burden of caring for a child with a long-term illness or disability causes fatigue, which affects a family's financial situation holistically. This affected both employment and financial management, but also receiving information about and applying for the state provided allowances. Mental resources were further depleted by seeking information and applying for allowances. This contributed to a vicious cycle between parental fatigue and financial struggle. Participants found the allocation of funds inequitable across the country. Finally, participants thought the allowance was insufficient in compensating for time spent caring for their child's illness and did not consider their mental strain.Conclusions: Even in a welfare state such as Finland, caregivers of children with long-term illnesses are at risk of poverty and struggle with the organization of state provided financial support. Policies should be designed to ensure equity across the country and consider how the parental fatigue should be addressed. The study has implications for achieving sustainable development goals on wellbeing and reducing poverty. [ABSTRACT FROM AUTHOR]

Context: Automated feeding units allow the recording of individual feeding behaviour of group-housed sheep and provide data for research into feed efficiency. Aim: It was hypothesised that measures of feeding behaviour such as the number of non-feeding events, meal size, eating rate and meal duration would change under different levels of feeding. Method: Maternal Composite ewes (n = 126, 18 per pen) were fed a hay-based pellet using automated feeding units (2 per pen) for four periods differing in total daily feed allowance (kg/day) and meal allowance (g/meal). Sheep were initially fed ad libitum (meal allowance ~1000 g) for 19 days during an adaptation period, before restricted feeding for 41 days at daily allowances of 40%, 60%, 80%, 100%, 140% and 180% of estimated maintenance requirements, with a meal allowance of ~100 g. These restricted daily allowances were the experimental treatments that were randomly applied to sheep and replicated three times per pen. The daily allowance was then adjusted to 1.4 kg/day (with a ~200 g meal allowance) for all sheep over 5 days, before ad libitum feeding of all sheep for a period of 16 days. All feeding and non-feeding events were recorded. Key results: Under restricted feeding, sheep altered the timing of their meals to consume more meals during the early morning after daily allowances were reset at 0000 hours. This change was more pronounced for sheep fed a smaller proportion of maintenance. The number of non-feeding events (~8/day) was not affected by the level of restricted feeding, but meal size was smaller, meal duration was longer and eating rate was lower for sheep fed 40% of their maintenance requirement. Under ad libitum feeding, sheep reverted to a preferred meal size and number of meals, with fewer than two non-feeding events per day, but differences in eating rate remained. Conclusions: Sheep feeding behaviours adapt and respond quickly to changes in daily allowance and offered meal size, but the similar number of non-feeding events at different proportions of maintenance feeding suggest that non-feeding events may not reflect levels of hunger. Implications: Our observations suggest that sheep are capable of learning and adapting to different levels of feeding and that this may allow for automated feeding systems to supplementary feed larger numbers of sheep under extensive situations. Automated feeding units allow the recording of individual feeding behaviour of group group-housed sheep and provide data for feed efficiency. Investigation of the changes in feeding behaviour in response to daily feed allowance showed that the number of non-feeding events were similar across treatments, but eating rate was reduced in sheep fed below maintenance requirements. Our observations suggest that sheep learn and adapt to automated feeding systems and this may allow automated supplementation under extensive situations. [ABSTRACT FROM AUTHOR]

Copyright of Wood Industry / Drvna Industrija is the property of Drvna Industrija and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Questions revealing the contradictions which led the country to the revolutionary upheavals of February 1917 are considered. The relevance of the study is due to the fact that it identifies new factors that complement the overall picture of the social crisis caused by government policy in the war. Particular attention is paid to the issue of the state system of measures of social support for the families of soldiers caught up in the front during the First World War. It was concluded that the huge expenses of the treasury were to ensure the stability of the belligerents' moods. It is emphasized that the social policy of the state was aimed primarily at families that were left without breadwinners, but the organization of material support was in conflict with departmental interests. The issue of the effectiveness of government measures is being raised. The author dwells on the problem of the mass resettlement of the inhabitants of the province to Petrograd because of the difference in the amount of benefits in the capital, compared to other areas of the empire. The novelty of the study is seen in the fact that, based on archival documents first introduced into scientific use, the features of mood formation in the rear on the eve of the February revolution are illustrated. The characteristic features of the interaction of power and society, generated by the contradictions caused by the First World War, are revealed.

Direct approach, interaction with volunteers and a specially made shirt to study the influence of races, height, weight and age to the wearing ease of clothing pattern, were used in this work. Two groups of volunteers have participated in the process of the research: group 1) 43 Chinese volunteers from the Zhejiang Fashion Institute of Technology (ZFIT) and group 2) 25 Turkish volunteers from Istanbul Technical University (ITU). Both groups went through the same procedures which were: step 1) taking upper body measurements; step 2) choosing the majority group of volunteers by the mean value of the age, weight and height and step 3) trial wearing and questionnaire. Trial shirts in the research were made of 100% plain weave cotton of 139 g/m2, thickness 0.43 mm, warp 26/cm, weft 24/cm. Results were compared and discussed. [ABSTRACT FROM AUTHOR]