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This study delves into the determinants and praxis of derivative hedging instruments (DHIs) usage of Malta, a small island state. Empirical evidence is also provided in relation to the impact of DHI usage and the adoption of a hedge accounting (HA) model in entities’ financial statements. A mixed methodology design is deployed involving: (1) a series of statistical models and tests and (2) seven semi-structured interviews with senior professionals.

The data collected comprise proxy variable values collected from the financial statements of 568 firm-years from 107 Maltese entities between the years 2009 and 2014. Greater likelihood of financial distress, decreasing investment efficiency and increased levels of gearing, are identified as being significant determinants for the use of DHIs. Although DHI usage is low in comparison to larger states, it has been increasing over the period under study.

HA is evidenced to be less popular in Malta, but the study evidences correlation between certain DHIs and HA usage. The quantitative statistical model results in evidence with no significant earnings volatility (EV) or cash flow volatility (CFV) reduction effects through the application of HA. Albeit, the study finds a significant CFV reduction effect emanating from DHI usage, but no corresponding EV reduction effect.

Better education and dissemination of the HA treatment by auditors and regulatory bodies could help propagate the HA treatment, potentially enhancing the EV reduction effectiveness of DHI use. This research provides empirical evidence to substantiate the rationale behind utilising DHIs in smaller island states, especially when coupled with a sound risk management culture.

The purpose of the present study was to plan with the objectives to optimize and find out the best level of texturized protein from sunflower, soybean and flaxseed on the basis of quality and overall acceptability of the cookies.

Defatted meal from sunflower, soybean and flaxseed was texturized using extruder. Texturized defatted meal of sunflower, soybean and flaxseed was blended at 10, 20, 30 and 40 per cent levels with wheat flour for making cookies using standard procedure.

Functional properties such as water absorption index, foaming capacity and protein digestibility were increased, while water solubility index and fat absorption capacity decreased with increased levels of texturized defatted meal in wheat flour. Spread ratio, sensory, colour and overall acceptability of cookies were negatively affected when level of texturized flour increased as compared with the control. The force required for breaking cookies decreased with increased level of texturized defatted meal of sunflower, soybean and flaxseed incorporation. Cookies with 10 per cent texturized sunflower, soybean and flaxseed flour received the highest sensory scores. The result showed that texturized defatted meals serve as good substitute to wheat flour with increased protein content in cookies production and utilization.

The study demonstrated that deoiled cake, a byproduct obtained from sunflower, soybean and flaxseed oil industry, offers great potential for supplementation of proteins in food products.

This chapter estimates the impact of a transitory reduction in hours during physicians' early career on their long-term labor supply, using the work-hour regulations on medical residents as the source of exogenous variation. The results show that exposure to the regulations significantly decreases practicing physicians' labor supply by about 4 hours per week on average, with female physicians being more responsive to a given reduction in early career hours. Distributional results using a changes-in-changes model confirm that the regulations primarily affect the upper end of the work-hour distribution. To reveal potential mechanisms of these effects, this study finds that the reform increases the probabilities of marriage and having a child, as well as the total number of children, for female physicians. In contrast, it does not have a significant impact on marriage and fertility outcomes for male physicians. These findings provide a better understanding of physicians' hours of work in response to the reform over time and the role of gender with respect to labor supply behavior and family formation decisions.

The purpose of this paper is to improve the understanding of the role of the bottlenecks in the dynamic software development supply chains. The paper examines the effects of the task priorities in the software development and investigates the possible strategies to manage them effectively.

In this paper, a software development supply chain has been simulated. This includes modeling of the various sizes of software requirement, different priorities, variations in development times, quality defects, etc. The model assumes a fixed set of resources of various skills. The model is studied for the bottlenecks, throughput, work in progress (WIP), etc. under various work preemption scenarios.

The results indicate that job priorities impact the bottleneck formulation, throughput and WIP of the software development. The work interruption policies to accommodate priority jobs adversely impact the throughput. Selective introduction of interruptions by leaving the bottlenecks from interruptions helps balancing the throughput and priorities.

The impact of the learning curve and knowledge acquisition time needed by the resources to restart the interrupted work has not been considered in this paper, which can be a future area of research.

The paper helps the practicing managers evaluate the dynamics of the bottlenecks with various task management approaches and comprehend the possible tradeoffs between priority and throughout.

The paper looks at software development from a perspective of workflow dynamics. This is a pioneer effort, as it utilizes simulation and modeling approach in understanding the software supply chains better.

The English-speaking Caribbean is currently at a crossroads regarding the education and training of home-grown psychologists meeting the ever-increasing demands for mental health care in the region. This paper recommends an innovative approach to build capacity in mental health care in the English-speaking Caribbean that will require partnerships between the regional university, experienced registered practising psychologists, professional resources in the diaspora, public health and education institutions, which will produce trained clinical supervisors, PhD psychologists and improved mental health services in the region.

Documents about the postgraduate programmes in psychology from the regional university were sourced. PubMed, Medline and Google Scholar were searched for the English language published articles using the key phrases psychology AND/OR psychologist AND/OR education AND training AND mental health. Searches of the reference lists of included articles were also undertaken.

Postgraduate psychology programmes in the region have become stalled at the master’s level. Meanwhile, doctoral-level training is being sought outside the Caribbean largely due to the lack of availability of trained clinical supervisors. Moreover, training outside the region may lead to deficits regarding cultural relevance of practices, as well as impede the overall development of Caribbean psychology.

This paper provides insights into the current practice of education and training for Caribbean postgraduate psychology students and the implications for the development of the practice of psychology in the region. Recommendations for educational and training strategies are provided.

The proposed framework presented will help upgrade experienced master’s-level trained psychologists to PhDs with training in clinical supervision through Research Advancing Intensive Supervision Education (RAISE) doctoral programmes and can cultivate improved mental health services with a wider reach across the Caribbean.

Raising the training standards of the psychologists, preparing clinical supervisors and increasing access to practicum sites will improve the trajectories of psychologists within the English-speaking Caribbean and the mental health of the population. Such changes will help to ensure the use of culturally appropriate therapies with Caribbean clientele. There are many social implications for capacity building within the practice and research domains of the preparation of psychologists. For example, increased access to psychological care, improved well-being of citizens, decreased prevalence of work absenteeism and improved management of citizens’ mental health and well-being.

This paper provides insights into the current practice of education and training for Caribbean postgraduate psychology students and the implications for the development of the practice of psychology in the region. Recommendations for educational and training strategies are provided. The proposed organising framework presented offers a new conceptual model that can be used to guide the capacity building of psychologists within the English-speaking Caribbean. The proposed framework will help upgrade experienced master’s-level trained psychologists to PhDs with training in clinical supervision through RAISE doctoral programmes and can cultivate improved mental health services with a wider reach across the Caribbean.

Idea of circular economy defies the classical “make-use-dispose” approach of linear economic model. In the context of health-care industry, it relies heavily on the supply chain practices implemented by industry stakeholders. The purpose of this study is to explore such relationships, study their structure and put it across for attaining sustainability at large.

This study is an empirical research conducted on 145 health-care firms. The collected data is analysed to develop structural and measurement model. The five constructed hypotheses are examined and tested through structural equation modelling.

The study illustrates the latent relationships that exist among the stakeholders involvement, sustainable supply chain practices, sustainable performance and circular economy for health-care industry. It is found that the adoption of sustainable supply chain practices improves health-care performance, which, in turn, have positive influence on circular economy.

The structural and measurement model is developed in the context of circular health-care economy. It can be validated or improvised by conducting similar research in other industry using different methods. This research work fulfils the long existing gap in research by offering a linkage between various constructs to achieve health-care circular economy. Based on the research results, future researchers can build theories of circular economy and sustainability for health-care industry.

The study attempts to study the supply chain ways to achieve circular economy for Indian health-care sector. It considered latent relationships among the set of constructs, which are needed for theory building at later stage.

Recalling my first experience of racism in the United States, through this autoethnographic performance text, I challenge a black-white binary and attempt to create a space in order for “yellows” to be heard since they are ignored in the binary epistemology, and, at the same time, they are always hierarchized and exploited in the racialized structure. Also, this autoethnographic project critically engages in history from a marginalized space and explores the intersection of my personal story, history, and popular discourse. Disrupting the binary epistemology from a liminal space, this autoethnographic performance project strives to cross the color line and seeks new, emancipatory possibilities.

The 2007 BIS Triennial Central Bank Survey of Foreign Exchange and Derivatives Market Activity Report shows a substantial increase in turnover in foreign exchange and OTC derivatives markets. Turnover in traditional FX markets increased to reach $3.2 trillion. The largest contributor to this 71% increase between April 2004 and April 2007 occurred in FX swaps. It was like a prelude to the financial crisis of 2007–2008 driven by transactions carried out between banks and other financial institutions due to the significance of hedge funds and major engagement of emerging market currencies which have sought new configurations of portfolio diversification worldwide.

Privacy and security of personal data is the prime concern in any communication. Security algorithms play a crucial role in privacy preserving and are used extensively. Therefore, these algorithms need to be effective as well as energy-efficient. Advanced Encryption Standards (AES) is one of the efficient security algorithms. The principal purpose of this research is to design Energy efficient implementation of AES, as it is one of the important aspects for a step toward green computing.

This paper presents a low voltage complementary metal oxide semiconductor (LVCMOS) based energy efficient architecture for AES encryption algorithm on Field Programmable Gate Array (FPGA) platform. The experiments are performed for five different FPGAs at different input/output standards of LVCMOS. Experiments are performed separately at two frequencies (default and 1.6 GHz).

The comparative study of total on-chip power consumption for different frequency suggested that LVCMOS12 performed best for all the FPGAs. Also, Kintex-7 Low Voltage was found to be the best performing FPGA. At 1.6 GHz frequency, the authors observed 55% less on-chip power consumption when switched from Artix-7 with LVCMOS33 (maximum power consuming combination) to Kintex-7 Low Voltage with LVCMOS12. Mathematical models are developed for the proposed design.

The green implementation of AES algorithm based on LVCMOS standards has not been explored yet by researchers. The energy efficient implementation of AES will certainly be beneficial for society as it will consume less power and dissipate lesser heat to environment.