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The purpose of this paper is to investigate and assess the trends of bilateral services trade in the world segmented by trade for final consumption and intermediate usage across several service sectors. The differential trends, if any, are studied while examining the role of free trade agreements which have a chapter on services trade as well as the role of services trade restrictions. The study unravels differences across service sectors in this respect.

The author uses an augmented gravity model to address the above using OECD- World Trade Organization (WTO) TiVA data for bilateral trade in intermediates and final products (October 2015 release) and World Bank Services Trade Restrictions Index (STRI). The poisson pseudo maximum likelihood estimation technique is used in light of the structure of the data. Trade creating and diverting effects are identified controlling for time and country-time specific effects. The following sectors are specifically looked at: total business sector services, computer and related services, financial intermediation, post and telecommunication, transport and storage, R&D and other business services, hotels and restaurants, construction, and wholesale and retail trade.

First, services free trade agreements (FTAs) have had a trade creating impact with no trade diverting impact for services trade in aggregate with stronger effects on services traded for intermediate usage. Second, financial intermediation and post and telecommunication have been left unaffected by services FTAs. While no trade diversion is concluded for any sector, R&D and other business services, transport and storage and wholesale retail trade show maximum trade creation effects in response to FTAs. Third, trade restrictions of mainly OECD countries are responsible for lowering exports for most sectors. Finally, in terms of policy implications, at a general level, the author does not find a significant difference in the author’s results for services traded for intermediate usage or final consumption except for a stronger effect of FTAs on intermediate services trade. Hence, the policies to foster services trade on both counts are concluded to be the same and deal with behind-the-border policies of domestic industrial policy reforms like national treatment of foreign firms, licensing requirements, FDI policies, etc.

Statistics for services trade are limited. The data are only available for the years 1995, 2000, 2005, 2008, 2009, 2010 and 2011. Additionally, the conclusions on services trade restrictions are based on statistics for 2011 alone, since this is the only year for which the statistics are available. A complete time series for the entire sample period would increase robustness of the study with a better time variant version of the trade restrictiveness variable. Finally, in the construction of the OECD-WTO-TiVA database of a world IO table, there may have been approximations in constructing statistics for services traded for intermediate usage and final consumption. The results remain sensitive to the same but this is the best possible statistics available for the purposes.

This is the first study which looks at services trade segmented by trade for final consumption and intermediate usage taking advantage of the available data for a number of service sectors. The role of restrictions is also studied for the first time segmented by trade in intermediates and final consumption. The stronger effects of FTAs on intermediate services trade as well as financial intermediation and post and telecommunication services being insulated from effects of FTAs are important findings, especially since services are mainly thought to be traded for final consumption. Similar trends of results for services traded for intermediate usage and final consumption and restrictions affecting exports from exporter countries and imports by importer countries highlight the importance of behind-the-border domestic policies in facilitating or inhibiting services trade on both counts and more importantly for intermediate usage which, in turn, would improve goods tradability.

This chapter reports the results of a study of student performance in upper-level accounting courses, especially intermediate accounting I and cost accounting. Of particular interest is the performance of students who transferred the introductory accounting courses from a two-year institution versus native four-year students. We found that after controlling for a number of aptitudinal and demographic variables, transfer students performed at a significantly lower level than native students. On average, the difference was about 0.8 of a grade point. This study also provides evidence of grade inflation at two-year institutions relative to our four-year institution; documents a mean lag time of more than two years for community college students between taking principles of accounting courses and the upper-level courses; and shows that although the transfer shock lessens as the students continue in the major, it does not disappear. We also discuss the implications of our findings.

Estimating the sizes of query results and intermediate results is crucial to many aspects of query processing. All database systems rely on the use of cardinality estimates to choose the cheapest execution plan. In principle, the problem of cardinality estimation is more complicated in the Extensible Markup Language (XML) domain than the relational domain. The purpose of this paper is to present a novel framework for estimating the cardinality of XQuery expressions as well as their sub‐expressions. Additionally, this paper proposes a novel XQuery cardinality estimation benchmark. The main aim of this benchmark is to establish the basis of comparison between the different estimation approaches in the XQuery domain.

As a major innovation, the paper exploits the relational algebraic infrastructure to provide accurate estimation in the context of XML and XQuery domains. In the proposed framework, XQuery expressions are translated into an equivalent relational algebraic plans and then using a well defined set of inference rules and a set of special properties of the algebraic plan, this framework is able to provide high‐accurate estimation for XQuery expressions.

This paper is believed to be the first which provides a uniform framework to estimate the cardinality of more powerful XML querying capabilities using XQuery expressions as well as their sub‐expressions. It exploits the relational algebraic infrastructure to provide accurate estimation in the context of XML and XQuery domains. Moreover, the proposed framework can act as a meta‐model through its ability to incorporate different summarized XML structures and different histogram techniques which allows the model designers to achieve their targets by focusing their effort on designing or selecting the adequate techniques for them. In addition, this paper proposes benchmark for XQuery cardinality estimation systems. The proposed benchmark distinguishes itself from the other existing XML benchmarks in its focus on establishing the basis for comparing the different estimation approaches in the XML domain in terms of their accuracy of the estimations and their completeness in handling different XML querying features.

The current status of this proposed XQuery cardinality estimations framework does not support the estimation of the queries over the order information of the source XML documents and does not support non‐numeric predicates.

The experiments of this XQuery cardinality estimation system demonstrate its effectiveness and show high‐accurate estimation results. Utilizing the cardinality estimation properties during the SQL translation of XQuery expression results in an average improvement of 20 percent on the performance of their execution times.

This paper presents a novel framework for estimating the cardinality of XQuery expressions as well as its sub‐expressions. A novel XQuery cardinality estimation benchmark is introduced to establish the basis of comparison between the different estimation approaches in the XQuery domain.

The purpose of this paper is to test the impact of a rule that affects tertiary students progressing from an introductory level finance course to intermediate level. The rule restricted students from progressing until they achieved a higher grade than just a “pass” mark.

Archival data were gathered from 11 semesters regarding student performance pre and post the rule being introduced.

Results show that the rule was associated with an increase in the chances of success at intermediate level for those students enrolled after the rule was introduced.

This paper’s main contribution regards the evidence that increasing prior learning at an introductory level has a positive follow-on effect for students learning at intermediate level. This has a practical implication for educators, as the rule has shown to increase the chance of success for knowledge development in the first year of studies.

The setting for this paper is unique and could potentially be replicated elsewhere. In 1980, Schaffer and Calkins called for an evaluation of the pre-requisites necessary for finance education at the tertiary level, and this paper answer this call stating that pre-requisites can contribute to the academic success of finance students.

Supply chain collaboration (SCC) is an important element that contributes to enhanced performance. Nonetheless, there is still a need to understand its role in servitization implementation and outcomes. This study aims to address this gap by looking at the impact of SCC on servitization and performance when considering service levels (base, intermediate and advanced).

Following a quantitative research design, data were collected from firms in pharmaceutical sector.

Moderation effects were tested. Results suggest that SCC is a crucial moderator when it comes to the influence of service levels on servitization consequences and performance, particularly to advanced and intermediate services.

This study contributes to the literature by providing further empirical evidence of the impact of intermediate and advanced services shedding light into the moderating role of SCC.

Recycling has experienced rapid growth as a technique to reduce the solid waste stream volume. Despite the public appeal and acceptance of recycling, the reverse logistics channels used in recycling have received minimal attention. However, the reverse channels′ membership and capabilities have a significant impact on the efficiency of processing recyclable material for remanufacture into recycled products. Differing product characteristics, extensive handling, and low density shipments pose considerable obstacles to establishing an efficient reverse channel for recyclable commodities. A framework, based on interviews and current literature, describes the reverse logistics channel structure, membership and functions, and provides a foundation for identifying the issues affecting efficiency and marketability, and possible future directions for improving efficiency within the reverse channel structure.

The purpose of this paper is to align the implementation of the manufacturing execution systems (MES) functionalities with the manufacturing competitive dimensions of two companies of the metal-mechanics industry.

The research object comprises two Brazilian manufacturers that use MES. The research method is quantitative modeling. A literature review organized 24 functionalities of MES. The study prioritized the functionalities and the manufacturing competitive dimensions, evaluated the contribution and the quality of the implementation and classified the functionalities.

Two functionalities in the first and five in the second case have high contribution and quality. Three functionalities in the first and six in the second case have low contribution and quality. The first group should be more explored and updated. The second should be discontinued. The rest has intermediate graduations and should be studied case-by-case. The main contribution of the paper is the method, which can be replicated in other applications in the same or in other industries.

The study relies on two case studies of the same industry. Further research shall encompass the entire industry and cases in industries others than the metal-mechanics.

MES users and vendors may benefit from the study as they can apply the method to align the implementation with the manufacturing strategy and therefore enhance the effectivity of the system.

The authors did not find a study that associates the performance or the contribution of the MES functionalities to the competitive priorities with the quality, integrity or consistency of the implementation.

The objective of this study is to investigate the impact of restorative supply chain practices on sustainability performance in a circular economy (CE). The moderating effect of supply chain managers' perceived professional status on restorative supply chain practices and stakeholder collaboration is also examined.

The theoretical model was developed via the practice-based view, and the model was tested using a sample comprising 142 respondents. WarpPLS 8.0 software was utilized to run the structural equation model.

The analysis shows that restorative supply chain practices result in an intermediate outcome (i.e. stakeholder collaboration), which ultimately improves the sustainability performance of the restorative supply chain. Interestingly, the perceived professional status of supply chain managers acts as a moderate-level mediator in the relationship between restorative supply chain practices in a CE and the sustainability performance of the restorative supply chain in a CE.

Collaboration with stakeholders fosters enhanced communication, cooperation and shared responsibility, thereby creating a socially inclusive and cooperative environment within the restorative supply chain. Improving supply chain sustainability performance supports broader environmental goals, including reducing greenhouse gas emissions and waste and conserving natural resources. Recognizing the perceived professional status of supply chain managers underscores the need to empower them and acknowledge their strategic role in driving sustainability within the organization. Companies can contribute to a more sustainable business environment by adopting restorative practices in the supply chain and addressing the social impacts.

The unique contribution of the findings of this study lies in the examination of the relationship between restorative supply chain practices, stakeholder collaboration, perceived status of supply chain managers and sustainability performance in the context of the CE. The findings imply that restorative supply chain practices positively impact stakeholder collaboration, which in turn improves supply chain sustainability performance. In addition, the study highlights the moderating role of the perceived status of supply chain managers and underscores their influence on strengthening restorative practices and stakeholder collaboration. This study provides valuable insights into the dynamics and mechanisms driving sustainability performance in the context of restorative supply chains operating within a CE.

Reducing the number of generated mutants by clustering redundant mutants, reducing the execution time by decreasing the number of generated mutants and reducing the cost of mutation testing are the main goals of this study.

In this study, a method is suggested to identify and prone the redundant mutants. In the method, first, the program source code is analyzed by the developed parser to filter out the effectless instructions; then the remaining instructions are mutated by the standard mutation operators. The single-line mutants are partially executed by the developed instruction evaluator. Next, a clustering method is used to group the single-line mutants with the same results. There is only one complete run per cluster.

The results of experiments on the Java benchmarks indicate that the proposed method causes a 53.51 per cent reduction in the number of mutants and a 57.64 per cent time reduction compared to similar experiments in the MuJava and MuClipse tools.

Developing a classifier that takes the source code of the program and classifies the programs' instructions into effective and effectless classes using a dependency graph; filtering out the effectless instructions reduces the total number of mutants generated; Developing and implementing an instruction parser and instruction-level mutant generator for Java programs; the mutant generator takes instruction in the original program as a string and generates its single-line mutants based on the standard mutation operators in MuJava; Developing a stack-based evaluator that takes an instruction (original or mutant) and the test data and evaluates its result without executing the whole program.

Despite the importance of assessing business performance, there is limited research on the ways of measuring marketing effectiveness. Aims to redress this issue.

This paper focuses on six categories of marketing effectiveness measures to compare the ways of measuring marketing performance in two groups of Spanish firms (Tourism and Hospitality firms and Industrial firms) in an exploratory study; and also studies the effect of business orientation (customer and competitor orientation) on the measures used to evaluate marketing performance.

It was found that consumer‐based measures have a leading role in the evaluation of marketing effectiveness in Tourism and Hospitality companies and customer orientation affects the importance of these consumer‐based measures.

Research is exploratory and subjective measures of business performance were used.

The main implications are addressed to the Tourism and Hospitality managers for improving the ways of measuring marketing effectiveness.

This is a study of the measurement of marketing effectiveness in Tourism and Hospitality companies in comparison with the industrial counterparts.