Papers

Tax Saving Mutual Fund Schemes were established with the objective of inviting Indian Tax assessees into the stock market-oriented investment. Tax saving mutual fund is an avenue which offers an investor the opportunity to avail tax exemption on investment along with diversified risk and market-related return. All Tax Saving Mutual Fund Schemes have same the objective but each scheme differs in returns produced and risks involved. The mutual fund performance is based on the performance of market and there is no assurance on return of mutual fund investments. As such, an analysis have been made in this paper to measure the performance of Indian Mutual funds market by using Fama French three factor model. In particular, 32 growth-oriented open-ended Tax Saving Mutual Fund Schemes have been taken for the study. The performance of the TSMF has been compared with the market benchmark S&P CNX Nifty. It is found that there is a difference between expected return and actual return of mutual funds. It is also found that there are certain mutual fund schemes have underperformed than the market benchmark. Not all the mutual fund schemes are safe and secured. It is the responsibility of the investors to find the better performing funds.

Penelitian ini bertujuan untuk menganalisis pengaruh ROA, leverage, ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional, dan risiko perusahaan terhadap penghindaran pajak. Penghindaran pajak merupakan variabel dependen dalam penelitian ini. Penghindaran pajak diukur dengan ROA, leverage, ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional, dan risiko perusahaan 2. Kontribusi Hasil Penelitian Hasil dari penelitian ini menunjukkan bahwa ROA, leverage ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional dan risiko perusahaan tidak berpengaruh terhadap penghindaran pajak. Informasi ini selanjutnya akan berguna sebagai referensi pemerintah daerah untuk menentukan kebijakan yang relevan dengan keadaan di lapangan.

This paper examines the difference in the net present values (NPV's) of North sea oil projects obtained using discounted cashflow methods based on the Weighted Average Cost of Capital (WACC) and a Modern Asset Pricing (MAP) method (Laughton and Jacoby, 1993; Jacoby and Laughton, 1992).

We explore the determinants of MNE subsidiaries decisions to set-up own R&D laboratories drawing on evidence from UK regions. In this context, we also test for the interaction between firm's internal and external environments. We also integrate extant IB and strategic management literatures and incorporate recent debates in New Economic Geography (NEG) in specifying the 'external environment'. We find support for the role of firm's 'productive opportunity' and predictions of the NEG on the basis of an analysis of primary data. We discuss implications for managerial practice and government regional policies.

This study was carried out to examine the impact of informal financial institutions (IFIs) on poverty reduction in Konshisha local government area of Benue State, Nigeria. A total of 220 questionnaires were administered to households in the study area; 110 each for beneficiaries and non-beneficiaries of informal financial institutions (IFIs) in the study area. Data collected were analyzed using P-Apha, logit regression model, simple percentages and T-test statistics. The result showed that the incidences of poverty (po), depth (P1) and severity (P2) were found to be worse among the non-beneficiaries of IFIs. The result of T-test of difference in mean of real household consumption-Expenditure of beneficiaries & non- beneficiaries of IFIs also indicated clearly that beneficiaries of IFIs have more real household consumption expenditure than non-beneficiaries of IFIs in the study area. The result of the Logit regression model showed that out of the seven variables regressed, only three namely: averages monthly savings, education & household size have influenced significantly the poverty status of the respondents at 5% level. The study identified shortage of funds for disbursement to members as the major problem hindering the smooth operation of IFIs in the study area. It was suggested among other recommendations that government and other relevant organizations should provide soft loans to members of IFIs through the IFIs in which they belong to expand their small businesses and hence reduce their poverty level.

An increasing amount of research now relates to full-time higher education students who work part-time during their study. However, little is known about this issue in the Irish context, despite the fact that the latter provides an interesting case-study due to its unprecedented economic growth in recent years and subsequent changes in the labour market. This paper attempts to address this gap in research and reports on a postal survey carried out among 3,900 higher education students. It aims to establish the profile of full-time higher education students engaged in part-time work during term-time. It also explores the motivation for engaging in paid work and possible implications of work-load on levels of life satisfaction. It is argued in this paper that inadequate policy attention to the changing profile of higher education students, their work-load and needs risks reinforcing inequalities among students.

Management should have suitable planning for all resource in his authority, nevertheless will have problem in estimating need and directing resource. In fact, planning is process that organization has combined all activities and trying for his purpose and his purpose is obtaining to organization result. Therefore planning is framework of management element. According to the role and importance of human resource could have effective role in developing organization. Planning human resource help to organization that ensure from the position of human resource, adding forces, lacking human resource in different parts or in balancing them and be sure that suitable staff in suitable job have in suitable time . Planning management of human resource will help to organization that estimate organization changing relate to his activities to least costs. Human resource planning makes us confident about the existence of unity and cohesion in personal activities. According this, giving a complete ,efficient model that could cover all human resource planning in a good way, is an unpreventable necessity.

The Employment and Human Resources Development Operational Programme is a key element of the National Development Plan. Its emphasis on employment growth, access to employment, addressing skills and labour market shortages and promoting lifelong learning places it at the heart of the development strategy pursued for and by Irish society. As such its focus on gender equality and social inclusion objectives is welcome. The establishment of an Equality Studies Unit within the Equality Authority and funded by the Operational Programme is a key development in expanding this focus on equality. The Equality Studies Unit has the role of examining and enhancing the capacity of the Operational Programme to address the labour market inequalities experienced by older people, people with disabilities, members of minority ethnic groups (particularly refugees) and members of the Traveller community. It provides the foundations upon which a wider equality focus and practice can be further developed within the Operational Programme akin to the gender equality infrastructure that has been so successfully developed to date. Disability and Labour Market Participation has been prepared as part of the work programme of the Equality Studies Unit. The lack of representative data on the labour market situation of people with disabilities has long been a particular barrier to the development of policy in this area. This study draws on all available nationally representative data including the Central Statistics Office's recent Quarterly National Household Survey module on 'Disability in the Labour Force' and the Economic and Social Research Institute's Living in Ireland Survey. It provides a clear and timely examination of the current labour market situation of people with disabilities, and the dynamics of disability and labour market participation over time. In addition, it provides detailed statistical analysis of the impact of disability on labour market participation, and places the Irish data in a comparative European context. We are grateful to Brenda Gannon and Brian Nolan of the Economic and Social Research Institute for their thorough and expert work on this report. Disability and Labour Market Participation aims to assist policy makers and programme providers to shape a labour market context where people with disabilities are engaged as full and capable participants. It provides a basis for evidence based policy and practice that is capable of achieving a new labour market inclusion for people with disabilities.

Visoko obrazovanje, prema Okvirnom zakonu o visokom obrazovanju u BiH, je obrazovanje nakon srednje škole koje vodi do međunarodno priznatog stepena visokog obrazovanja. Pristup visokom obrazovanju imaju svi oni koji su završili četverogodišnju srednju školu u Bosni i Hercegovini. Obrazovni sektor predstavlja oblast u kojoj je zaposlen najveći broj ljudi u javnom sektoru, odnosno predstavlja najveći ili drugi najveći rashod u budžetima entiteta (Federacije Bosne i Hercegovine i Republike Srpske) i Brčko Distrikta BiH. Prema podacima Agencije za statistiku BiH, entitetskih zavoda, kao i vlada kantona, Narodne skupštine RS-a i Vlade Brčko Grafikon 1: Smatrate li da postoji korupcija u visokoškolskim ustanovama-fakultetima i visokim školama? Grafikon 2: Da li ste čuli za slučajeve korupcije na fakultetima i visokim školama? Sveučilište/Univerzitet "ITC-INTERLOGOS CENTAR" je u periodu od septembra 2014. do januara 2015. provelo istraživanje o percepciji i stavovima javnosti i studenata u pogledu korupcije u sektoru visokog obrazovanja. Istraživanje je provedeno na uzorku od 1.000 ispitanika iz cijele Bosne i Hercegovine. Analizirajući stavove ispitanika o postojanju korupcije na visokoškolskim ustanovama, vidljivo je da većina ispitanika smatra da se pojava korupcije infiltrirala u obrazovni sektor. Istraživanje je pokazalo da je većina ispitanika čula za slučajeve korupcije na fakultetima i visokim školama, i smatraju da se čin korupcije najviše ostvaruje kroz davanje mita za upis, davanje mita za polaganje ispita, i davanje mita pri odbrani završnog rada.

Топосы иного мира в «Житии Василия Нового»
Toposes of another world in "the Life of Basil the Younger" [Elektronnyi resurs]. Jazyk i tekst langpsy.ru [Language and Text langpsy.ru], 2016, vol

«Житие Василия Нового», усвоенное в переводе греческого оригинала на старославянский язык, оказало прямое влияние на формирование древнерусской эсхатологической концепции, а также на иконографические каноны, в частности, на композицию Страшного суда. Его эмоциональное и образное описание топосов иного мира помогало новообращенным христианам усваивать нравственные нормы и христианские догматы.
Ключевые слова: Житие Василия Великого, эсхатологические концепции, герменевтика, экзегеза, церковнославянские переводы, апокрифы.

The concept of sustainable development as defined in ecological terms can be extended to apply to culture by recognising parallels between the concepts of natural and cultural capital. This paper reviews the definitions of both these forms of capital and shows how they contribute to sustainability. Criteria for weak and strong sustainability are considered, on the basis of which a strong sustainability rule for cultural capital is derived. It is speculated that certain cultural indicators may be useful in providing first approximations to variables that would need to be quantified in any eventual empirical application of this model.

The structure of the conclusion sections in Research Papers (RPs) is of significance in academic writing. The conclusion section in spite of providing an outline of the article, states other essential components, such as recommendations, implications and statements of possible lines of future research. This paper analyses the conclusion parts of Persian and English Research papers published in international journals. To meet this end 20 RPs were selected from two fields including Civil Engineering and Applied Linguistics. The Conclusion sections of the papers were examined for their moves based on Yang and Allison's (2003) model of moves. The frequency analysis of the moves showed slight differences among the moves employed and with regards to the Chi-Square tests, no significant differences were observed between the Conclusion sections of Applied Linguistics and Civil Engineering RPs regarding the moves employed as well as between Persian and English RPs. The study yields a richer understanding of the conclusion structure of research articles and offers ESP/EFL instructors and researchers, insights which can be used in the instruction of the conventions or expectations of academic writing. Novice writers and non-native students can benefit from it, mainly because it helps them eliminate their writing dilemmas and assists them to take part in international discourse communities.

—This work presents the numerical simulation and analysis of the turbulent flow over a two-dimensional channel with a backward-facing step. The computational simulation performed in this study is based on the Reynolds equations using a technique denominated Reynolds Average Navier-Stokes (RANS). The main objective of the present work is the comparison of different models of turbulence applied to the turbulent flow over a backward-facing step. The performance of each RANS model used will be discussed and compared with the results obtained through a direct numerical simulation present in the literature. The RANS turbulence models used are k-ω, k-ε, Shear Stress Transport k-ω (SST k-ω) and the second-order closure model called Reynolds Stress Model (RSM). The Reynolds number used in all the numerical simulations constructed in this study is equal to 9000, based on the height of the step h and the inlet velocity U b. The results are the reattachment length, the mean velocity profiles and the turbulence intensities profiles. The k-ε model obtained poor results in most of the analyzed variables in this study. Among the RANS turbulence models, the SST k-ω model presented the best results of reattachment length, mean velocity profile and contour when compared to results obtained in the literature. The RSM model found the best results of turbulence intensity profile, when compared to the models of two partial differential equations that use the Boussines hypothesis.

Kada je u pitanju samo određivanje korupcije/ koruptivnog ponašanja, u literaturi postoje različiti pristupi ovom određenju. Nama je najbliže određenje autora Amundsena (2000.) u kojem on identifikuje pet glavnih oblika korupcije i to:-pronevjera,-podmićivanje/mito,-prevara,-iznuda i-favoritizam. Grafikon 1: Smatrate li da postoji korupcija u visokoškolskim ustanovama-fakultetima i visokim školama? Grafikon 2: Da li ste čuli za slučajeve korupcije na fakultetima i visokim školama? Sveučilište/Univerzitet "ITC-INTERLOGOS CENTAR" je u periodu od septembra 2014. do januara 2015. provelo istraživanje o percepciji i stavovima javnosti i studenata u pogledu korupcije u sektoru visokog obrazovanja. Istraživanje je provedeno na uzorku od 1.000 ispitanika iz cijele Bosne i Hercegovine. Analizirajući stavove ispitanika o postojanju korupcije na visokoškolskim ustanovama, vidljivo je da većina ispitanika smatra da se pojava korupcije infiltrirala u obrazovni sektor. Istraživanje je pokazalo da je većina ispitanika čula za slučajeve korupcije na fakultetima i visokim školama, i smatraju da se čin korupcije najviše ostvaruje kroz davanje mita za upis, davanje mita za polaganje ispita, i davanje mita pri odbrani završnog rada.

Sürekli form kağıtları arasında olan kantar fişi, bireyselden çok işletmeler tarafından kullanılan kağıt türlerindendir. Yük taşıyan büyük araçların trafik kurallarına uyması ve oluşabilecek kazaların engellenmesi açısından Ulaştırma Bakanlığı belirli noktalara kantar koyarak yük sınırının geçilmemesini sağlamayı planlamıştır. Gereğinden fazla yüklenen araç devrilebilir, kazaya sebebiyet verebilir ve trafik akışını olumsuz yönde etkileyebilir. Güvenlik açısından yapılan bu uygulama kazaların azalmasında etkili olmuştur.

paling sedikitnya 60% dari sekitar 108 juta m3 air tanah dari dataran tinggi sekitar bandung yang masuk ke Cekungan Bandung berasal dari Wilayah Bandung Utara. Tidak dapat disangkal bahwa fungsi Kawasan Bandung Utara yaitu sebagai kawasan resapan air mempunyai peran yang sangat penting dalam penyediaan air tanah di Cekungan Bandung dan menjamin keberlanjutan perkembangan kehidupan di Cekungan Bandung. Selain itu, berdasarkan RTRW Propinsi Jawa Barat, Kawasan Bandung Utara mempunyai fungsi sebagai kawasan yang memberikan perlindungan bagi kawasan bawahannya yang mana sebagian lahan di wilayah tersebut diperuntukkan sebagai kawasan yang hutan yang berfungsi lindung, kawasan resapan air dan kawasan cagar alam yang harus dijaga kelestariannya.

The first writing that began in China was carved out of turtle shell, according to the Chinese Ambassador to Papua New Guinea Zhengjun Li, with whom I conversed during the relaunch of the 2005 National Literature Competition in Port Moresby last year. Long before knowing Ambassador Zhengjun Li I was aware, like many of my fellow Papua New Guinean writers, about the power of writing as a liberational tool as expressed in Chairman Mao's famous line: 'the power of words is mightier than the sword'.

This paper compares the performance of Black-Scholes with an artificial neural network (ANN) in pricing European style call options on the FTSE 100 index. It is the first extensive study of the performance of ANNs in pricing UK options, and the first to allow for dividends in the closed-form model. For out-of themoney options, the ANN is clearly superior to Black-Scholes. For in-the-money options, if the sample space is restricted by excluding deep in-the-money and long maturity options (3.4% of total volume), the performance of the ANN is comparable with that of Black-Scholes. The superiority of the ANN is a surprising result, given that European style equity options are the home ground of Black-Scholes, and suggests that ANNs may have an important role to play in pricing other options for which there is either no closed-form model, or the closed-form model is less successful than Black-Scholes for equity options.

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Gender inequality remains a major barrier to human development. Girls and women have made major strides since 1990, but they have not yet gained gender equity. In this paper, we review ways to measure and monitor gender inequality, providing a critique of existing measures including the first global gender indices that were launched in the 1995 Human Development Report-the Gender-related Development Index and the Gender Empowerment Measure-and introduce a new index that is presented in the 2010 Human Development Report. The Gender Inequality Index, which addresses the key criticisms of previous measures, is unique in including critical issues of educational attainment, economic and political participation, and reproductive health issues and in accounting for overlapping inequalities at the national level. As such, it represents an important advance on existing global measures of gender equity. Measures of the disadvantages for women raise awareness of problems, permit monitoring of progress towards gender equity objectives and help keep governments accountable. In this light, the Gender Inequality Index is designed to reveal the extent to which the realization of a country's human development potential is curtailed by gender inequality, and provides empirical foundations for policy analysis and advocacy efforts. We also compare our results with the results of alternative gender inequality indices, finding significant variation in rankings across the various indices due largely to differences in the elements of gender inequality they seek to measure.

Olive stones wastes were used to prepare cellulose nanocrystals (CNC) and carboxymethyl cellulose (CMC). Transmission electron microscopy images showed that the prepared nanocrystals had width and length of about
5–7 nm and 174–234 nm, respectively. Mixtures containing CMC and CNC in water were prepared and the effect of CNC ratio (from 2.5–10 wt.% based on CMC) on viscosity of CMC solution was studied. Films casted from CMC/CNC mixtures were characterised regarding their crystallinity, tensile strength, and dynamic mechanical thermal properties. In addition, the prepared mixtures were used for coating of paper sheets and the effect of coating on mechanical properties (breaking length and tear factor), water bsorption, and air permeability of paper sheets was studied. Presence of CNC in the coating mixtures resulted in improving mechanical properties and decreasing water absorption and air permeability of paper sheets as compared to paper sheets
coated with neat CMC coating mixture.

A4 numaralı kağıt fiyatı değişken olmakla birlikte fiyatları belirleyen ana faktör, numaralama yapılan fotokopi kağıdının kalitesi ve nasıl numaralama yapıldığına göre değişim göstermektedir.
Numaralanacak a4 fotokopi kağıdı kalitesi en önemli konu gibi görünse dahi, yanlış yapılan numaralama kaliteli kağıtların dahi düzgün kullanımını etkileyebilir.

Determino las estrategias que debiera tenerse en cuenta para planificar, estructurar y finalmente escribir un articulo o "paper" de Ciencias Sociales conforme a la Asociacion Americana de Psicologia (APA) Sexta Edicion. Se pretende que el lector produzca su propio trabajo.

Training and development (T&D) is important for survival of every organization. It plays a strategic role to achieve the current as well as future goals of the organization. The core objective of the research was to explore the impact of training and development on organizational effectiveness. The research was based on a case study of Pakistan Telecommunication Authority. The study consists of the data gathered through a structured questionnaire from the employees and management of Pakistan Telecommunication Authority in Islamabad and Rawalpindi region. The results have disclosed the importance of training and development practices and its impact on individuals as well as on organization. Furthermore, it is suggested that T&D programs should be carefully assessed, designed, implemented and evaluated in order to fill the gap between existing and required skills, abilities and knowledge of the employees; in addition to enhance the organizational effectiveness.

The novel's, The Divine Wind, the setting is during the World War II in an Australian town of Broome. The characters in the novel delve to address the different relationships that are found in the society. One of the themes that are significantly discussed is the theme of friendship.

Aplikasi diet control merupakan sebuah aplikasi yang menawarkan fasilitas kesehatan yang dikhususkan bagi orang yang mengalami masalah dengan berat badan. Tujuan utama dari aplikasi diet control adalah menurunkan berat badan berlebih menjadi berat badan yang ideal dan menjaga berat badan supaya tetap ideal sesuai dengan standar indeks masa tubuh (BMI), untuk itu penyediaan aplikasi yang dapat mendukung dalam program kesehatan menjaga keseimbangan massa tubuh sangatlah diperlukan. Penerapan diet secara manual mempunyai banyak kelemahan, diantaranya menyulitkan orang dalam melakukan diet dikarenakan orang tersebut mencari tahu sendiri asupan makanan apa yang cocok untuk melakukan diet, secara tidak langsung membutuhkan waktu yang lama, dan menyiksa diri sendiri disebabkan orang tersebut bahkan tidak makan sama sekali untuk menurunkan berat badan menuju berat badan yang ideal sehingga berakibat fatal pada kondisi kesehatan tubuh. Diharapkan dengan aplikasi ini penerapan diet secara manual dapat digantikan secara komputerisasi.

Use of manufactured feeds in aquaculture in Bangladesh has grown formulated feeds and 0.3-0.4 million tones of farm-made feeds were produced in 2012, and growth is projected to increase substantially over the medium term. This working paper summarizes findings from a study, conducted as part of the World Fish/USAID "Feed the Future-Aquaculture" project in 2012, assessing the current status of the aquaculture feed sector in Bangladesh. Fish feed value chains, market trends, ingredients and formulation systems, farm feeding practices, ancillary services and feed regulations were investigated. The study identifies a number of entry points for interventions in the sector, and investments which would improve feed quality and farmer access to better feeds and support the growth of sustainable aquaculture. The vast majority of farmers in sub-Saharan Africa (SSA) are smallholders, many of whom are women, who have limited access to inputs and markets and face a growing number of production challenges. Few young people are being attracted into agriculture because they see better opportunities elsewhere. New knowledge can help farmers to significantly enhance their productivity and income and stimulate the creation of rural businesses, but such knowledge is not available in many rural communities. An innovative Pan-African initiative on farmer education and training in SSA (FARM-ED) aims to address these issues by exploiting the use of Open Educational Resources (OER) and emerging information and communication technologies. FARM-ED draws on the lessons from successful large-scale OER programs in the education and health sectors, run by the UK Open University (OU) in collaboration with local partners in Africa and South Asia. These programs have demonstrated how high quality learning materials can reach substantial numbers of people within a short period of time. A key feature of the approach is to establish partnerships which bring in relevant expertise and facilitate local ownership.

Bahasa ialah salah satu yang dibutuhkan untuk berkomunikasi secara verbal. Di dunia, bahasa memiliki berbagai macam jenis, apalagi di Indonesia. Bahkan dari setiap jenis bahasa, masih dibagi lagi menjadi beberapa jenis yang dibedakan menurut dialek dan penuturan bahasanya. Bahasa yang digunakan di Kota Malang juga mempunyai keunikan tersendiri, Boso Walikan.