The impact of health pandemic on WCM: Evidence from the UK

The primary purpose of this exploratory research was to provide evidence of the impact of COVID-19 financial crisis on the working capital management of UK micro, small and medium sized enterprises (MSMEs).The secondary aim was to provide insights into micro-, small, and medium- sized enterprises’(MSMEs) use of management accounting techniques. Suchorganisations were purposely selected as the subject of this study because they face challenges (even in times of general economic prosperity, owing to their small profit margins) in maintaining an effective WCM policy, which involves managing and controlling cashflow, risks, opportunity costs, and expected returns. Understanding how the COVID-19 financial crisis has impacted UK MSMEs cannot be understated, as policymakers urgently seek evidence to shape their agenda to support this vital sector. The study employed mixed methodology by collecting both quantitative and qualitative data. The empirical data were obtained from a survey conducted among 150 micro-, small, and medium-sized UK businesses and a number of follow-up interviews. A contingency approach was adopted, and structural equation modelling was applied to analyse the data, using a Likert or ordinal scale of 1 to 5 to test the hypotheses. The empirical results indicate that the COVID-19 financial crisis has negatively impacted both the WCM, and cash flow/liquidity of UK MSMEs measured through both observed and unobserved/latent variables. The causes of these negative impacts are reduced customer demand (market channel) and the anxiety of a positive economic outlook (emotional channel). The research contributes to both knowledge and literature in the field, as no previous studies have provided such evidence in the UK

The zooplankton and environmental characteristics of Yardantsi Reservoir, Gusau, Nigeria

Zooplankton play an important role in the faunal biodiversity of aquatic ecosystems as they assist in transferring algal energy to higher trophic levels through grazing and also eliminate harmful algae from water. The zooplankton and environmental characteristics of Yardantsi Reservoir were studied in order to provide essential information on this important ecosystem that serves as domestic and irrigation water supply, and fishing ground. Samples for water quality and zooplankton analyses were collected from the reservoir from May, 2015 to April, 2017 using standard methods. Three groups of zooplankton (Copepoda, Cladocera and Rotifera) comprising of thirteen genera were encountered. Rotifera (36.69%) and Cladocera (34.44%) were numerically dominant during the rainy and dry seasons, respectively. The highest zooplankton abundance (5646), species richness (11), Shannon-Weiner index (2.25) and Margalef's index (1.16) were observed during the rainy season. Axes 1 and 2 of the principal component analysis (PCA) explained 74.82% and 11.89% of the zooplankton-environmental variable relationship. Diaphanosoma sp, Eubranchipus sp, Kellicottia sp and Macrothrix sp were mostly influenced by NO3, BOD, depth, pH and dissolved oxygen while Cyclops sp and Daphnia were mostly influenced by changes in alkalinity, hardness and chloride. Brachionus patulus, the dominant species in the reservoir was mostly influenced by PO4-P. The study shows that the reservoir is slightly polluted and it is essential to adopt effective management strategies such as reduced agricultural run-offs and riparian animal grazing to prevent further deterioration of water quality

Assessment of heavy metals contamination in the sediment of Yardantsi reservoir, Gusau Nigeria

The magnitude and ecological relevance of metals pollution in the sediment of Yardantsi Reservoir, Gusau Nigeria, which serve as main source of water for irrigation and municipalities was assessed by applying sets of complementary sediment quality assessment methods; The contamination factor (Cf); and comparisons with concentration based sediment quality guidelines (CBSQGs) of target heavy metals. The sediment metals concentrations in the reservoir were investigated from May, 2015 to April, 2017. Sediment samples were collected from five sampling stations and analysed using Shimadzu AA6800 Atomic Absorbtion Spectrophotometry. The results showed that Cd has a mean concentration of (1.81cmol/kg). Cu (3.40cmol/kg), Cr (0.99cmol/kg), Fe (46.71cmol/kg), Ni (0.50cmol/kg), Pb (0.14cmol/kg), and Zn (13.87cmol/kg). Contamination factor (Cf) and CBSQGs suggested that cadmium concentration was slightly higher as Cf>6 and exceeded threshold effects concentrations (TECs). This may cause adverse biological effects and the reservoir was in potential risk with regards to Cd concentration, while the rest of the metals were found to be lower than the proposed TECs and has Cf<1 indicating that there are no harmful effects from these metals. It is suggested that the reservoir input should be monitored and the sediment sources be mitigated.Keywords: Assessment, contamination, heavy metals, reservoir, sedimen

Reflection of Al-Ghazali’s business ethics for tax consultants

Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional Code of Ethics.Method - This research approach uses phenomenology. There were 3 informants interviewed in the study consisting of tax consultants who are Muslim in Indonesia, fiscal authorities who are Muslim in Indonesia, and experts in the Islamic religion.Result - This research gives the result that the principle of integrity can be expanded in terms of its definition and meaning with the mujahadah component in Al-Mizan, so that the integrity referred to here is trying to keep away bad traits that are prohibited in Islam. Moreover, on the concept of al ihya', tax consultants have a main orientation to profit and the motivation to help taxpayers is still limited to improving the image of their consulting services business.Implication - The concept of Islamic Business Ethics by Al-Ghazali is a broader and deeper ethic so it is very appropriate if it is adapted to the Indonesian Tax Consultant Code of Ethics, especially regarding responsibility and motivation as servants of God.Originality - This research is the first study that used a phenomenological approach in uncovering the reflection of the concept of Islamic business ethics by Al-Ghazali on the implementation of a tax consultant's code of ethics

You turn me cold: evidence for temperature contagion

Introduction During social interactions, our own physiological responses influence those of others. Synchronization of physiological (and behavioural) responses can facilitate emotional understanding and group coherence through inter-subjectivity. Here we investigate if observing cues indicating a change in another's body temperature results in a corresponding temperature change in the observer. Methods Thirty-six healthy participants (age; 22.9±3.1 yrs) each observed, then rated, eight purpose-made videos (3 min duration) that depicted actors with either their right or left hand in visibly warm (warm videos) or cold water (cold videos). Four control videos with the actors' hand in front of the water were also shown. Temperature of participant observers' right and left hands was concurrently measured using a thermistor within a Wheatstone bridge with a theoretical temperature sensitivity of <0.0001°C. Temperature data were analysed in a repeated measures ANOVA (temperature × actor's hand × observer's hand). Results Participants rated the videos showing hands immersed in cold water as being significantly cooler than hands immersed in warm water, F(1,34) = 256.67, p0.1). There was however no evidence of left-right mirroring of these temperature effects p>0.1). Sensitivity to temperature contagion was also predicted by inter-individual differences in self-report empathy. Conclusions We illustrate physiological contagion of temperature in healthy individuals, suggesting that empathetic understanding for primary low-level physiological challenges (as well as more complex emotions) are grounded in somatic simulation

The possibility of evidence-based psychiatry: depression as a case

Considering psychiatry as a medical discipline, a diagnosis identifying a disorder should lead to an effective therapy. Such presumed causality is the basis of evidence-based psychiatry. We examined the strengths and weaknesses of research onto the causality of relationship between diagnosis and therapy of major depressive disorder and suggest what could be done to strengthen eventual claims on causality. Four obstacles for a rational evidence-based psychiatry were recognised. First, current classification systems are scientifically nonfalsifiable. Second, cerebral processes are—at least to some extent—nondeterministic, i.e. they are random, stochastic and/or chaotic. Third, the vague or lack of relationship between therapeutic regimens and suspected pathogenesis. Fourth, the inadequacy of tools to diagnose and delineate a functional disorder. We suggest a strategy to identify diagnostic prototypes that are characterised by a limited number of parameters (symptoms, markers and other characteristics). A prototypical diagnosis that may either support or reject particular elements of current diagnostic systems. Nevertheless, one faces the possibility that psychiatry will remain a relatively weak evidence-based medical discipline

Changing nature and emerging patterns of domestic violence in global contexts: dowry abuse and the transnational abandonment of wives in India

This paper argues for the need to understand dowry-related abuse through a lens that focuses not only on micro-and meso-level gendered socio-cultural milieus and economic norms but also on macro-level formal-legal structures and global power asymmetries. Based on life-history narratives of 57 women in India and 21 practitioner interviews, this paper documents a growing phenomenon whereby men who are resident in another country abuse their Indian-origin wives, appropriate their dowry and abandon them. While dowry-related abuse in such marriages is part of a continuum of domestic violence prevalent in South Asia and the South Asian diaspora, we explore how gender and migration intersect to exacerbate existing forms of violence against women and foster new forms of violence such as transnational abandonment. Gender-blind transnational formal-legal frameworks and gendered and transnational structural inequalities come together to construct transnational brides as ‘disposable women’ who can be abused, exploited and cast aside with impunity