The impactof water sales price on the performance of water service providers is typically something of a mystery. High prices mean more revenue and profit;but it may lead to less bills collection and encourage the ill...The impactof water sales price on the performance of water service providers is typically something of a mystery. High prices mean more revenue and profit;but it may lead to less bills collection and encourage the illegal connections. Yet, this argument has not been fully addressed in the Palestinian water sector;this research evaluates the effect of average water prices on the financial sustainability key indicators as collection efficiency, profit or loss percentage, non-revenue water, staff productivity, daily consumption, operating, and maintenance cost. The average price of cubic meter sold is segmented into low, medium, and high categories. Multivariate analysis shows that there are significant differences in profit or working ratio, daily consumption, and operating cost based on the different price categories. Further significant differences have been found in non-revenue water, collection efficiency, and water production based on low and high price categories. On the other hand, no significant difference has been found in staff productivity. The results show high price set by Palestinian water providers, leads to an increase in the bill collection rate and profit margin. However, negative relationship has been found between the price on one hand, and non-revenue water, average daily consumption, and water production on the other hand. The implication of these findings reveal that the Palestinian water providers should increase water prices gradually to cover operating and maintenance cost for better financial performance and sustainability.展开更多
Over the years, it appeared that firms failed to subject short-term investments to proper management thereby leading to either excessive or inadequate working capital which in turn affected their profitability. To emp...Over the years, it appeared that firms failed to subject short-term investments to proper management thereby leading to either excessive or inadequate working capital which in turn affected their profitability. To empirically satisfy this, this paper examined working capital management and firms’ profitability in Nigeria quoted firms on Nigerian Stock Exchange (NSE). A panel data methodology was used with different regression estimators to analyze this relationship based on a balanced panel of 10 listed firms during the period 2008-2017. It was discovered that cash collection period and cash payment period exerted a negative impact on return on assets, though the impact was only significant for cash payment period on the ground of −0.064 (p = 0.000 −0.032 (p = 0.077 > 0.05). Also discovered was that both the current ratio and inventory period exerted a positive impact on return on assets, though the impact was only significant for current ratio on the ground of 8.172 (p = 0.000 0.05). The study concluded that working capital management affected firms’ profitability in Nigeria. Therefore it was recommended that while the shorter collection was maintained, payment to creditors should not be elongated so as to enjoy cash discount (if any) and that firms should be proactive in the management of raw materials in order to avoid idle resources that might negatively impact their financial performance.展开更多
The purpose of this study is to determine the effect of collective bargaining on employee motivation in the Zimbabwean gold mining sector.The continued restless among employees at various gold mines in the midlands pr...The purpose of this study is to determine the effect of collective bargaining on employee motivation in the Zimbabwean gold mining sector.The continued restless among employees at various gold mines in the midlands province has resulted in productivity levels dwindling.There has been increased labour turnover by employees as well as increased union representation to management.Questionnaire were used to collect data.In this article a population of one thousand employees was used.A sample of two hundred employees was selected across the board.The results of the study indicate positive relationships between collective bargaining and job satisfaction among the employees in the Zimbabwean gold mining sector.Implications of these results are that the human resource interventions are required in order to create an environment in which employees can freely engage in collective bargaining.Furthermore,the results indicate that collective bargaining engenders intrinsic motivation and above all allows for the protection of employee’s rights and welfare as well as promoting industrial democracy.This study recommends that managers should guard against preventing or obstructing employees from seeking legal redress to protect their interest.In addition,labour officers should be given the right of reasonable access to workers during working hours at their organisations for the purposes of advising the workers on the law.The employees should be given a latitude to belong to a trade union and or workers committee.展开更多
Through long-term observations and repeated practices of human body structure,anatomical knowledge in ancient China has gradually developed from the sprouting period when ancient Chinese hunted animals for survival,to...Through long-term observations and repeated practices of human body structure,anatomical knowledge in ancient China has gradually developed from the sprouting period when ancient Chinese hunted animals for survival,to anatomical exploration,which breaks the shackles of fear and religious rites.For example,Hua Tuo(华佗),a famous doctor in the period of The Three Kingdoms,did exquisite abdominal surgery;Yan Luozi(烟萝子),a Taoist priest in the period of The Five Dynasties,drew a map of human anatomy;Wang Weiyi(王唯一),a medical official in Northern Song dynasty,was responsible for casting acupuncture bronze figures,an anatomical mold for practicing acupuncture;Song Ci(宋慈),a forensic expert in Southern Song Dynasty,wrote Xi Yuan Ji Lu(《洗冤集录》Collected Cases of Injustice Rectified);Wang Qingren(王清任),a physician in Qing Dynasty wrote Yi Lin Gai Cuo(《医林改错》Correction on Errors in Medical Works).Ancient Chinese anatomy is far ahead of Western anatomy in understanding and describing human body structures.It has made great contributions to the emergence of Huang Di Nei Jing(《黄帝内经》Huangdi's Internal Classic)and laid a solid foundation for the establishment of visceral manifestation theory and meridian and collateral theory.Even now,it has served the basic theory of traditional Chinese medicine and clinical practices.Anatomical knowledges,such as relevant operation records,books,Atlas,models in ancient China,especially the names of Zangorgan and Fu-organ,bones and five sense organs,are still used in modern anatomy and modern medicine,making indelible contributions to the development of modern anatomy in China.展开更多
This paper mainly seeks to discuss what factors contribute to students' passive involvement in English classes. It also explores whether it would be possible to solve the above pedagogical dilemmas through impleme...This paper mainly seeks to discuss what factors contribute to students' passive involvement in English classes. It also explores whether it would be possible to solve the above pedagogical dilemmas through implementing collaborative learning mode in ESL. After analyzing the data collected from case study, classroom observation and post-hoc interviews, researcher discovers that collaborative learning mode exerts a considerable positive influence on reducing students' learning anxiety and rebuilding their self-confidence. In addition, peer interaction and group collaboration are highly motivating and effective for ESL learners at college level.展开更多
文摘The impactof water sales price on the performance of water service providers is typically something of a mystery. High prices mean more revenue and profit;but it may lead to less bills collection and encourage the illegal connections. Yet, this argument has not been fully addressed in the Palestinian water sector;this research evaluates the effect of average water prices on the financial sustainability key indicators as collection efficiency, profit or loss percentage, non-revenue water, staff productivity, daily consumption, operating, and maintenance cost. The average price of cubic meter sold is segmented into low, medium, and high categories. Multivariate analysis shows that there are significant differences in profit or working ratio, daily consumption, and operating cost based on the different price categories. Further significant differences have been found in non-revenue water, collection efficiency, and water production based on low and high price categories. On the other hand, no significant difference has been found in staff productivity. The results show high price set by Palestinian water providers, leads to an increase in the bill collection rate and profit margin. However, negative relationship has been found between the price on one hand, and non-revenue water, average daily consumption, and water production on the other hand. The implication of these findings reveal that the Palestinian water providers should increase water prices gradually to cover operating and maintenance cost for better financial performance and sustainability.
文摘Over the years, it appeared that firms failed to subject short-term investments to proper management thereby leading to either excessive or inadequate working capital which in turn affected their profitability. To empirically satisfy this, this paper examined working capital management and firms’ profitability in Nigeria quoted firms on Nigerian Stock Exchange (NSE). A panel data methodology was used with different regression estimators to analyze this relationship based on a balanced panel of 10 listed firms during the period 2008-2017. It was discovered that cash collection period and cash payment period exerted a negative impact on return on assets, though the impact was only significant for cash payment period on the ground of −0.064 (p = 0.000 −0.032 (p = 0.077 > 0.05). Also discovered was that both the current ratio and inventory period exerted a positive impact on return on assets, though the impact was only significant for current ratio on the ground of 8.172 (p = 0.000 0.05). The study concluded that working capital management affected firms’ profitability in Nigeria. Therefore it was recommended that while the shorter collection was maintained, payment to creditors should not be elongated so as to enjoy cash discount (if any) and that firms should be proactive in the management of raw materials in order to avoid idle resources that might negatively impact their financial performance.
文摘The purpose of this study is to determine the effect of collective bargaining on employee motivation in the Zimbabwean gold mining sector.The continued restless among employees at various gold mines in the midlands province has resulted in productivity levels dwindling.There has been increased labour turnover by employees as well as increased union representation to management.Questionnaire were used to collect data.In this article a population of one thousand employees was used.A sample of two hundred employees was selected across the board.The results of the study indicate positive relationships between collective bargaining and job satisfaction among the employees in the Zimbabwean gold mining sector.Implications of these results are that the human resource interventions are required in order to create an environment in which employees can freely engage in collective bargaining.Furthermore,the results indicate that collective bargaining engenders intrinsic motivation and above all allows for the protection of employee’s rights and welfare as well as promoting industrial democracy.This study recommends that managers should guard against preventing or obstructing employees from seeking legal redress to protect their interest.In addition,labour officers should be given the right of reasonable access to workers during working hours at their organisations for the purposes of advising the workers on the law.The employees should be given a latitude to belong to a trade union and or workers committee.
文摘Through long-term observations and repeated practices of human body structure,anatomical knowledge in ancient China has gradually developed from the sprouting period when ancient Chinese hunted animals for survival,to anatomical exploration,which breaks the shackles of fear and religious rites.For example,Hua Tuo(华佗),a famous doctor in the period of The Three Kingdoms,did exquisite abdominal surgery;Yan Luozi(烟萝子),a Taoist priest in the period of The Five Dynasties,drew a map of human anatomy;Wang Weiyi(王唯一),a medical official in Northern Song dynasty,was responsible for casting acupuncture bronze figures,an anatomical mold for practicing acupuncture;Song Ci(宋慈),a forensic expert in Southern Song Dynasty,wrote Xi Yuan Ji Lu(《洗冤集录》Collected Cases of Injustice Rectified);Wang Qingren(王清任),a physician in Qing Dynasty wrote Yi Lin Gai Cuo(《医林改错》Correction on Errors in Medical Works).Ancient Chinese anatomy is far ahead of Western anatomy in understanding and describing human body structures.It has made great contributions to the emergence of Huang Di Nei Jing(《黄帝内经》Huangdi's Internal Classic)and laid a solid foundation for the establishment of visceral manifestation theory and meridian and collateral theory.Even now,it has served the basic theory of traditional Chinese medicine and clinical practices.Anatomical knowledges,such as relevant operation records,books,Atlas,models in ancient China,especially the names of Zangorgan and Fu-organ,bones and five sense organs,are still used in modern anatomy and modern medicine,making indelible contributions to the development of modern anatomy in China.
文摘This paper mainly seeks to discuss what factors contribute to students' passive involvement in English classes. It also explores whether it would be possible to solve the above pedagogical dilemmas through implementing collaborative learning mode in ESL. After analyzing the data collected from case study, classroom observation and post-hoc interviews, researcher discovers that collaborative learning mode exerts a considerable positive influence on reducing students' learning anxiety and rebuilding their self-confidence. In addition, peer interaction and group collaboration are highly motivating and effective for ESL learners at college level.