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This study aims to investigate window dressing as practiced by commercial banks in Kuwait, using monthly aggregate balance sheet data covering the period January 1993 to December 2017.

This study applies the structural time series model to decompose an observed time series into unobserved components based on monthly data covering January 1993 to December 2017 on the consolidated balance sheet of commercial banks in Kuwait.

The empirical results indicate that Kuwaiti commercial banks indulge in upward window dressing to boost size and liquidity. This kind of behaviour is indicated by a statistically significant rise in assets under the control of banks in December, followed by a statistically significant decline in January. The operation is funded by borrowing, leading to a December rise and a January fall in foreign and other liabilities, which are also under the control of commercial banks.

This study uses a novel methodology to detect window dressing based on the seasonal behaviour of balance sheet items. This study suggests a unified framework for the motives, targets, types and consequences of window dressing and how they are related.

Intense interest has been shown in creating new and effective biocide agents as a result of changes in bacterial isolates, bacterial susceptibility to antibiotics, an increase in patients with burns and wounds and the difficulty of treating infections and antimicrobial resistance. Woven, nonwoven and knitted materials are used to make dressings; however, nonwoven dressings are becoming more popular because of their softness and high absorption capacity. Additionally, textiles have excellent geometrical, physical and mechanical features including three-dimensional structure availability, air, vapor and liquid permeability, strength, extensibility, flexibility and diversity of fiber length, fineness and cross-sectional shapes. It is necessary to treat every burn according to international protocol and along with it has to focus on particular problems of patients and the best possible results.

The objective of this paper is to conduct a thorough examination of research pertaining to the utilization of textiles, as well as alternative materials and innovative techniques, in the context of burn wound dressings. Through a critical analysis of the findings, this study intends to provide valuable insights that can inform and guide future research endeavors in this field.

In the past years, there have been several dressings such as xeroform petrolatum gauze, silver-impregnated dressings, biological dressings, hydrocolloid dressings, polyurethane film dressings, silicon-coated nylon dressings, dressings for biosynthetic skin substitutes, hydrogel dressings, newly developed dressings, scaffold bandages, Sorbalgon wound dressing, negative pressure therapy, enzymatic debridement and high-pressure water irrigation developed for the fast healing of burn wounds.

This research conducts a thorough analysis of the role of textiles in modern burn wound dressings.

Congress and the Securities and Exchange Commission (SEC) have mandated mutual fund disclosure regimes to help investors make better investment decisions to strike an optimal balance between the investors' interest in more timely and accurate portfolio holdings disclosure and the cost associated with making and disclosing the holdings information available to investors. Many academics and practitioners point out that, despite all the regulations on portfolio disclosure, fund managers can still engage in practices that go against the spirit of the rules without violating the letter of the law. The purpose of this paper is to address the empirical question of whether the practice exists, using holdings data for more than 3,000 equity mutual funds during the time period from 1995 to 2004.

In this paper, the authors examine window dressing by mutual fund portfolio managers, using holdings data covering more than 3,000 equity mutual funds from 1995 to 2004. The authors first investigate whether the fund holdings are materially different from universe holdings across performance quintiles based on holdings in the month of disclosure and in the following month. The second part of the analysis examines funds' patterns of buying and selling. Finally, the measure of “Buying Intensity” and “Selling Intensity” is examined, with a specific focus on the holdings data for the fourth quarter.

An examination of fund holdings finds no statistically significant evidence of systematic window dressing, either at the aggregate level or within subsamples of funds based on size or past performance. Rather, it was found that fund managers tend to chase momentum. A combination of investor sophistication and market oversight may serve to be effective in dissuading fund managers from engaging in the practice.

The authors' data are at the individual fund level, based on equity mutual funds holdings data provided to Morningstar on a quarterly or monthly basis (according to Elton et al., the Morningstar database provides timely and accurate mutual fund holdings information). These data allow us to infer better the investment manager intent vis‐à‐vis using 13F data, which is aggregate data across various fund families and separate accounts, or aggregate pension fund equity holdings data that includes aggregate holdings of multiple portfolio managers. In addition, the authors comment on the significance of the regulatory checks and balances that are designed to restrict fund managers' ability to window‐dress their portfolios. In summary, the combination of quantitative evidence from empirical tests and an examination of the legal framework under which mutual fund portfolio managers operate, lead to the conclusion that window dressing is not prevalent in the industry.

Caesarean section (CS) is one of the most common surgeries in the world. Although the procedure saves lives, it poses important risks such as post-caesarean surgical site infection (PCS-SSI). Basic patient care procedures can prevent PCS-SSI, however, they are not always followed. The purpose of this study is to describe how strategic problem solving (SPS) was used to implement a wound dressing protocol in a district hospital in Rwanda to reduce PCS-SSI rates.

To address variations in wound care practice, a new clinical protocol was developed and implemented by a quality improvement team which included clinicians. Training and supervision was also provided to the maternity team.

The intervention reduced PCS-SSI from 5.1 to 1.8 per cent. It also significantly improved the compliance to recommended wound dressing practices.

By applying SPS and effective leadership skills, the authors secured buy-in and support from stakeholders and introduced a wound management protocol in a district hospital of Rwanda. The intervention significantly improved wound management practice; however, long term follow-up will be necessary to sustain the improvements.

The results will inform hospitals in resource-limited settings of how to improve basic standards of care using SPS and leadership without additional cost to the hospital.

The purpose of this paper is to develop a fast parameterized modeling approach to generate individualized dress forms for realistic human bodies.

An individualized dress form is created by deriving a new set of fitting functions from a number of key existing dressing parameters and pre‐defined templates. The fitting functions only contain simple shapes of circular and/or elliptical arcs, which can be modified computationally based on a few personal dressing data.

This paper reaffirms that individual body shape can be adequately described by a number of critical cross‐section silhouettes, and a personalized dress form can be constructed based on key dressing parameters and templates.

The fitting functions and relevant dressing data for specific cross‐sectional silhouettes are determined, permitting a user to create personalized dress forms only by inputting a simple set of dressing parameters.

The purpose of this paper is to explore the phenomenon of dress codes in professions. Since they can be considered as carriers of both organizational communication and individual identity, they will be central in professions as communities and through the professionalization process. Therefore, we will ask the following question: what is the role of understanding and complying with dress codes in becoming a professional?

The empirical study consists in a series of ethnographic interviews and observations aiming at understanding dress codes' roles and dynamics in financial professions.

Exploring dress codes in three typical professions in finance, we have discovered that they also are mediums of communication within the group, strengthening a certain aesthetic sense of belonging and of presenting the self.

In this, becoming a professional can be understood as an aesthetic experience through which all senses are involved. Considering professions as being also aesthetic communities shifts the focus – or rather enlarges it – toward symbolic, corporeal and sensorial elements.

This study aims to evaluate the effect of adding oregano and clove oil-in-water (O/W) nanoemulsions on the physico-chemical, technological and microstructural properties of minimally processed salad dressings during storage at 8 °C and 25 °C.

Samples were formulated with either free or encapsulated oregano and clove essential oils in O/W nanoemulsions.

Noticeable differences in the physical stability and microstructure of salad dressings were observed after 11 storage days and were less marked for the samples formulated with encapsulated oregano or clove oils in the O/W nananoemulsions. Moreover, rheological measurements revealed minor changes in the viscoelastic characteristics of the salad dressings containing the O/W nanoemulsions.

These findings confirm the potential of oregano and clove O/W nanoemulsions for use in minimally processed salad dressings as stabilising and technological agents.

Are consumers tired of standing out? This study probes whether or not fast fashion understands the implicit behavior of their customers while dressing up or down. Retailers tend to market their more ready-to-wear (dress-down) fashion product in an approach that allows the customer to customize the outfits to become easily “me-self,” through a big selection of accessories for men and women such as hats, glasses, and scarves. Versus the dress-up look that echoes with conforming to social norms. Today marketers seem to misunderstand the tendency that when one dresses down they often seek to blend in more with the environment rather than display their own personality through fashion. The study extends the literature through explicating the process of picture introspection and member check using confirmatory personal introspection (CPI). Even though when one dresses down you would expect more individuality, according to the findings the subject sample was also more inclined to blend in society and stand out less. In the dress-up look there was a strong call for displaying features of a powerful and strong individuality.

This study aims to examine the hijab purchase intention of Muslim women by applying the theory of reasoned action: religious commitment, satisfaction (attitude), dressing style and knowledge source (subjective norms).

Data were collected from 603 Malay Muslim women in four universities through a self-administered questionnaire using a multi-stage cluster probability sampling technique. Smart PLS was used for data analysis.

The findings demonstrate that customers’ hijab purchase intention is significantly influenced by religious commitment, satisfaction, dressing style and knowledge source.

This study is for hijab designers because it is important for them to explore and examine the hijab purchase intention of Muslim women and then design the hijab accordingly, not only to capture a big segment in Kuala Lumpur but to obtain a competitive edge as well.

This is the first paper of its kind to examine the hijab purchase intention of Malay Muslim women.