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Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the users of college and university financial statements including an examination of the relationship between accrual-based change in net assets and cash provided by operations found private universities have implemented the cash flow reporting requirements with a relatively high level of compliance employing the indirect format for reporting operating cash flows. The principal areas of deficiency were the reporting of split-interest, restricted gift activities and the required disclosures of cash outflows related to interest and taxes. The discussion of the compliance deficiencies and display findings leads to needed disclosure guidance and future research.

This paper aims to study how firms’ export behavior is associated with their corporate governance.

This study uses whole population data of Estonian small and medium-sized enterprises: 9,530 exporters and 73,619 non-exporters. Several theory-driven corporate governance variables and exporting variables (based on previous studies) are used. Binary logistic regression is applied to study how exporters’ corporate governance differs from that of non-exporters. Eight additional continuous dependent variables are used to portray exporters’ internationalization with ordinary least squares regression. The robustness of the obtained base results is checked for younger/older and smaller/larger firms.

Having female board members did not lead to a higher likelihood of export activities. Experience – tenure’s length, board members’ age and other board memberships – provided mixed results. Having a larger board was associated with a higher export propensity and larger exports but a lower export share. A larger share of a chief executive officer’s shareholding was associated with lower export propensity, exporting less overall and activities on a smaller number of markets. The presence of a majority owner was associated with larger export share and export turnover, but more focus on the main export market. Firm age and size affected the results.

Previous studies about the interconnection of corporate governance and exporting have relied on varied theoretical explanations and limited sets of variables. This paper provides an extensive insight by using corporate governance variables emergent from various theoretical explanations accompanied by a large set of dependent exporting variables. The latter enables obtaining a more holistic view of the interconnection between the two phenomena.

The use of multiple-capacity rail-guided vehicles (RGVs) has made automated storage and retrieval system (AS/RS) optimization more complex. The paper performs dual-RGV scheduling considering loading/unloading and collision-avoidance constraints simultaneously as these issues have only been considered separately in the previous literature.

This paper proposes a novel model for dual-RGV scheduling with two-sided loading/unloading operations and collision-avoidance constraints. To solve the proposed problem, a hybrid harmony search algorithm (HHSA) is developed. To enhance its performance, a descent-based local search with eight move operators is introduced.

A group of problem instances at different scales are optimized with the proposed algorithm and the results are compared with those of two other high-performance methods. The results demonstrate that the proposed method can efficiently solve realistically sized cases of dual multi-capacity RGV scheduling problems in AS/RSs.

For the first time in the research on dual multi-capacity RGV scheduling in an AS/RS, two-sided loading/unloading operations and collision avoidance constraints are simultaneously considered. Furthermore, a mathematical model for minimizing the makespan is developed and the HHSA is developed to determine solutions.

Need has persisted as a central concept in health policy debate. Despite confusion over its meaning and derivation it seems to summarise a belief by many policy makers that the concerns of health policy go beyond the merely economic. Economists, on their side, frequently stop at the borders of economics, leaving the concept of need to others, preferring where possible the concepts of demand and supply. This state of affairs increases the risk that the relationship of health care need to economic theory will not be well understood by policy makers, and that economists will misunderstand why their policy advice, when given, is so frequently ignored.

Authenticity has become increasingly dominant in business practices, particularly in branding and corporate social responsibility (CSR) activities, as consumers want it in all aspects of their lives. Thus, the purpose of this study is to examine the role of perceived CSR authenticity in predicting perceived brand loyalty (i.e. brand trust, positive word of mouth [PWOM]) via perceived brand authenticity by considering the moderating effects of brand image on perceived brand authenticity and loyalty to determine its influence in the global branding context.

Using a non-probability convenience sampling technique, this study received 817 responses from consumers who regularly used global brands. Finally, this research examined 734 responses to test the proposed hypotheses using structural equation modeling.

This study discovered that perceived CSR authenticity strengthened perceived brand authenticity, which fostered perceived brand loyalty by enhancing brand trust and motivating consumers to spread PWOM about global brands. Similarly, perceived CSR authenticity directly influenced perceived brand loyalty by enhancing brand trust but did not affect PWOM. Likewise, the moderating effect of brand image was significant in fostering perceived brand loyalty by enhancing brand trust, but it had no effect on PWOM. In contrast, the brand image had a significant negative effect on perceived brand authenticity.

This research offered many insightful suggestions to global managers in the manufacturing and service industries that might assist them in designing and implementing several branding strategies to achieve corporate objectives.

This novel research contributes to the attribution theory by examining consumers’ perceptions of CSR authenticity, brand image, brand authenticity and brand loyalty from the global branding perspective.

A hybrid formulation is proposed that incorporates finite element substructuring and Galerkin boundary elements in the numerical solution of Poisson's or Laplace's equation with open boundaries. Substructuring the problem can dramatically decreases the size of matrix to be solved. It is shown that the boundary integration that results from application of Green's first theorem to the weighted residual statement can be used to advantage by imposing potential and flux continuity through the contour which separates the interior and exterior regions. In fact, the boundary integration is of exactly the same form as that found in Galerkin boundary elements.

This paper discusses the perfectly matched layer method recently proposed for the computation of static or quasistatic fields in open boundaries. In particular it is shown how the method can be derived by means of a particular co‐ordinate transformation applied to a finite‐size isotropic domain surrounding the system of interest. The method is therefore equivalent to a trivial truncation from the point of view of both accuracy and computing time.

The purpose of this paper is to evaluate the response of members to a rebranding strategy implemented by a member‐owned organisation. More specifically, the authors examine the impact of rebranding awareness and attitude towards rebranding on the members' perceived value of their memberships, their satisfaction and, subsequently, their commitment to the organisation.

The research employed in‐depth interviews followed by a quantitative survey. Data were collected online from 264 current members of Dogs SA and data analysis employed SEM principles.

Findings demonstrate that the members' awareness of a rebranding attempt can significantly enhance perceived membership value, leading to increased levels of satisfaction. With both perceived value and satisfaction antecedents of membership commitment, the importance of such improvements cannot be underestimated.

Despite a high response rate of 88 per cent, only ten per cent of the membership base was included in the initial sample. Limitations relate to the single context, a canine association, and single rebranding attempt examined in this paper. Only three outcome measures were included, namely membership value, satisfaction and commitment.

While non‐profit member‐owned organisations play an increasingly important role in our economic and social environment, participation rates are dropping in many such organisations. If they are to remain viable, the commitment of existing members must be improved. The study provides managers with important insight into a potentially powerful strategy to increase underpin membership dedication by means of satisfaction and enhanced perceived value.

This paper successfully integrates relationship marketing and rebranding literature domains, producing significant implications for non‐profit membership organisations.

For most manufacturing firms, technological innovations are usually the key strategies to gain their competitive advantages. However, competing strategically through service provision is becoming an important strategy for most industries. A growing demand for packaged product and service delivery is blurring the traditional boundaries between manufacturing and service firms. This trend is called “servitization.” Prior research had different perspectives on the relationship between technological innovations and servitization. Some argued that as servitization exerts the innovative convergence of products and services, the possession of appropriate readiness and absorption capacity through technological innovations for a manufacturing firm is critical to the success of servitization. In contrast, some argued that the knowledge gained from developing technological innovations cannot be applied to the creation of services due to the fundamental difference between technology and service. These contradicting arguments motivated the authors to study the relationship between technological innovations and servitization a step further. The paper aims to discuss these issues.

To address the research gap, the authors conducted an empirical study based on the large-scale samples from the second Taiwan Community Innovation Survey (Taiwan CIS). A multivariate logistic regression model was applied in the research.

The authors found that different types of technological innovations, namely product innovation and process innovation, have different impacts on servitization. The innovativeness level of the technological innovation moderates the relationship between technological innovation and servitization. Based on the above findings, this research specifically explains the causes of the contradictory results of the prior research.

The values of this research are twofold. Its academic contribution rests on bridging the literature of innovation and servitization, and on providing a model to clarify the relationships among technological innovation type, level of innovativeness and servitization. Its practical contribution lies in its establishment of a guideline that illuminates manufacturing firms reinforcing service delivery through their existing technological innovation trajectory.

The purpose of this paper is to determine the effect of dietary sulphur supplementation from elemental sulphur on the growth performance, nitrogen (N) and sulphur (S) utilisation, rumen microbial volatile fatty acids production, acid/base balance, serum biochemical status and haematological profile of young West African dwarf and Red Sokoto (Maradi) goats, with a view of improving their nutrition for greater performance.

Twenty‐four (12 of each) growing West African dwarf and Red Sokoto goats were fed isonitrogenous (17 per cent) and isocaloric (3.98 Mcal/kgDM) treatments containing varying levels of elemental sulphur at (percentage DM) 0.00, 0.15 and 0.20 in a 2×3 factorial arrangement within randomized complete block design. After a 61 day feeding trial, the performances of the goats were assessed and compared.

The results showed that S supplementation increased (p<0.05) weight gain and feed efficiency in the fed goats with those on 0.20 per cent S level recorded highest values. Similar trends were observed for N and S retention, haematological and serum biochemical studies. S supplementation did not influence (p>0.05) ruminal pH, lactate and acid/base balance. Increased dietary S inclusion increased (p<0.05) molar proportions of acetate and priopionate.

Owing to the outstanding performances of goats fed 0.15 and 0.20 per cent S dietary levels relative to their contemporaries on an unsupplemented (0.00 per cent) S diet, inclusion of S in the diet of growing animals becomes necessary for optimal production.

The paper provides information on the influence of sulphur on animal performance as poor nutrition constitutes a limiting factor to animal production.