Earnings Quality and Firm Performance: Exploring the Moderating Role Managerial Ability

This study modifies the relationship between company performance and earnings quality using managerial ability. 50 South Asian manufacturing corporations' secondary data from 2014–2021.The study found that managerial ability boosts firm performance. Lower-performing firms also have lower earnings quality regression coefficients on cash flows than higher-performing firms.These findings show that low-performing companies are more likely than high-performing ones to boost earnings (i.e. increase their efforts to manage earnings). Managerial ability also boosts firms' performance's impact on earnings quality

Brand Loyalty and the Mediating Roles of Brand Image and Customer Satisfaction

In the present competitive era, firms can’t develop and maintain a competitive edge based on physical features. Therefore, most firms use intangible aspects like brand image, which enhances customer satisfaction and promotes a sustainable relationship with customers. Given its importance, most firms focus on building and maintaining their brand image. Because of its importance, we have developed a conceptual framework that has five direct relationships and three indirect relationships. The scope of the study was focused on the branded apparel industry (J.dot). The questionnaire was administered to private universities of Karachi. We contacted 400 respondents, and 387 responded. We found that brand image does not affect brand loyalty, which is inconsistent with earlier studies. On the contrary, we found that customer satisfaction and perceived quality is positively associated with brand loyalty. Brand image and perceived quality affect customer satisfaction and brand image. Moreover, brand image does not mediate the perceived quality and brand loyalty relationship. However, customer satisfaction mediates the brand image and brand loyalty relationship. The implication for the marketers was drawn from the results. This study was limited to the J.dot apparel brand. Future studies can be carried out in other domains. The study was restricted to one city. Future studies may extend it to other cities and other countries. A comparative review may bring further insight into the brand-related elements.Keywords: Brand image, brand loyalty, perceived quality, customer satisfaction

Exports and Economic Growth. A case study of U.S

This article explain the significant econometric research that attempted to evaluate the causal relationship between the factors like exports and gross domestic product. Exogeneity and structural invariance, Granger causality, cointegration with multivariate error correction models, VAR models with variance decomposition, and impulse response functions are just a few of the methodological approaches handed down in these investigations. The evaluation in this work takes into account the empirical results and the approaches of one and the other factor that were exploit. One of the major results is that empirical evidence supporting export-led growth in eachindustrialized and developing nations is much lower than first thought depend on given correlation and production function research.As a whole, economists have not been able to agree on the precise relationship between exports and GDP. It is hypothesised here that a rise in exports encourages an increase in aggregate economic growth rather than the other way around, and that this link is one of interdependence rather than unilateral causation.It has solid rational and empirical support. Imports are essential to economic growth, and as exports increase, so do they. An export-oriented economy is more productive because its resources are concentrated in the most lucrative industries. In addition to allowing companies greater economies of scale, producing for international markets also encourages cost reductions because of the intense competition in these areas. Investment, the introduction of new managerial and technology skills, and consumer spending all increase in industries that are profitable at export. In this context, exports of goods and services are treated as a dependent variable, whereas GDP is treated as an independent variable. Purpose: The purpose of this study is to examine the impact of exports and gross domestic product on the economic growth of USA

ARTERY FIRST TECHNIQUE FOR MANAGEMENT OF ABERRANT HEPATIC ARTERIAL ANATOMY DURING PANCREATICODUODENECTOMY-EXPERIENCE FROM A SPECIALIZED HEPATO-PANCREATO-BILIARY UNIT

Purpose: Aberrant hepatic arterial anatomy poses a challenge for surgeon during pancreaticoduodenectomy (PD). These anomalies are best picked up on pre-operative imaging to avoid inadvertent injury to the aberrant vasculature resulting in liver ischaemia or biliary-enteric anastomotic failure. We present our experience of dealing with aberrant hepatic vessels during PD. Methods: Patients with aberrant hepatic vasculature who underwent PD between September 2014 and August 2015 were included in the study. We used artery rst technique for dissection in cases identified on pre operative imaging. Aberrations were classed according to Hiatt classi cation. Results: A total of 23 PD were performed with aberrant arterial anatomy in 10 (43%) cases. These vessels were recognised and preserved in nine cases. In one patient, the replaced right hepatic artery (RRHA) arising from superior mesenteric artery (SMA) was coursing through pancreatic parenchyma needing resection and reconstruction with uneventful post-operative recovery. We also identified one RRHA arising from SMA coursing lateral to common bile duct and entering liver parenchyma in gallbladder fossa. Conclusion: Aberrant hepatic arterial anomalies are common and should ideally be picked up by pre-operative imaging. It is possible to preserve these vessels in most cases with careful surgical dissection using artery first technique. Surgeons performing PD should be well versed with the aberrant vascular anatomy to minimise any inadvertent damage. Key words: Aberrant hepatic artery, artery first technique, pancreaticoduodenectomy

Absenteeism and Turnover: Alpha Battery Ltd

Alpha Battery Ltd (ABL), automotive battery manufacturer located in SITE, Karachi is one of the largest manufacturers in Pakistan. Turnover of employees has been one of the problems the company had to tackle. This problem was compounded by its close proximity to disturbed localities of Karachi and adverse working conditions of the manufacturing premises. The turnover was further aggravated by the ethnic composition of the labor class, since the inherent characteristics of the work force is an important consideration while hiring the laborers.The management of ABL was able to solve this problem by identifying the root cause of the turnover by a series of organizational development measures comprising of changing the composition of the workforce, reducing the shift timings and providing incentives to the work force. These measures led to improvement in level of job satisfaction of the working class which eventually controlled the turnover problem.Keywords: Automotive Battery Manufacturer, Adverse Working Conditions, Composition of Work Force, HR Initiatives, Turnover

Nexus between energy pricing and carbon emission. A policy mix response of developing economies

The study utilised a data set of South Asian countries of energy pricing (E.P.), carbon emission, and policy mix between 1990 and 2020. A comprehensive set of models from econometric such as fixed effect (F.E.), and panel quantile regression (P.Q.R.) is used to determine the relationship between underline indicators. Furthermore, the T.O.P.S.I.S. method from operational research was applied to determine the efficiency level of these factors in the South Asian region. E.P. and carbon emission are contributing positively to the process of household consumption (H.C.). In the policy mix scenario, H.C. is positively associated with inflation while negatively with the tax rate. Furthermore, the outcomes of the T.O.P.S.I.S. indicate that Bhutan is performing efficiently in the said parameters followed by Pakistan, while India’s performance is not impressive in this regard. This study can be helpful to policymakers for effective energy demand planning, conservation, and frame policies that would ensure sustainable H.C. and serve as motivation to search for alternative energy sources to meet the growing energy demand

A Study on Injection Moulding of Two Different Pottery Bodies

Injection moulding of a conventional high clay pottery body and an unconventional low clay pottery body has been described. The Sheffield Binder System comprising of a major component of PEG and a minor component of PMMA was used. The behavior of these pottery bodies during various stages of injection moulding has been analyzed. Optical and scanning electron microscopy was used to examine the structure of green and sintered specimens

Injection Moulding and Heat Treatment of Ni-Cr-Si-B Alloy Powder

Injection moulding, debinding, sintering and heat treatment of Ni-Cr-Si-B alloy powder of high hardness value have been studied. A binder system comprised of two polymers, a major component of water soluble polyethylene glycols (PEGs) and a minor component of very finely dispersed polymethyl methacrylate (PMMA) derived from an emulsion was employed. Mixing of a number of different feedstocks was carried out manually. Following the identification of the optimum binder composition (20 wt. % PMMA, 80 wt. % PEGs) and solid loading (65 Vol. %), several test specimens were injection moulded for further processing. The PEGs were removed by leaching with water. The PMMA was removed by pyrolysis, prior to the sintering stage. Samples were sintered to ~ 99 % of theoretical density. With careful control of the various processing parameters, including sintering temperature and time, cooling rate and heat treatment conditions, good mechanical properties including high hardness of HRC ~57 were attained. In an attempt to reduce the process cycle time, the sintering ramp was modified to include solutionising and oil-quenching in a single sintering cycle. The hardened samples were tempered at temperatures from 250 to 350 °C for 2 hours. Scanning electron microscopy was used to reveal the micro-structural changes during various sintering and heat-treatment stages

Evaluating the Biocompatibility of materials: Routes and strategies of exploring the host response

A Biomaterial is a synthetic material which is used in living body as replacement of any part and its evaluation and performance is measured by its activity, stability and compatibility with living system. Usually in the field of biomaterial characterization its performance is based upon Biocompatibility. The aim of the present research is to describe the parameters and standards for evaluation of biocompatibility of biomaterials. In this study various techniques of biocompatibility testing have been described such as  Cytotoxicity Testing, Genotoxicology / Mutagenicity Testing, Hemocompatibility Testing, Implantation Testing, Irritation/Intracutaneous Reactivity Testing, Pyrogenicity Testing (In Vivo), Sensitization Testing, Subacute/Subchronic Toxicity Testing, Systemic (Acute) Toxicity Testing, Chronic Toxicity and Carcinogenicity Testing, Immunogenicity testing, Pharmacokinetics and Pharmacodynamics testing, Cell Culture Test, Mucosal damage and Mucosa usage tests, Periapical tissue damage and endodontic usage test, Intraosseous Implant test, Diagnostic tests on patients, Patch test, Prick Test, Radio allegro sorbent test (RAST) and Corrosion testing. The description of the basics of these techniques along with evaluation standards is also the fundamental objective of this work