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This paper aims to focus on automatic selection of two important structural concepts required in an XML query, namely, target and constraint concepts, when given a keywords query. Due to the diversities of concepts used in XML resources, it is not easy to select a correct concept when constructing an XML query.

In this paper, a Context-based Term Weighting model that performs term weighting based on part of documents. Each part represents a specific context, thus offering better capturing of concept and term relationship. For query time analysis, a Query Context Graph and two algorithms, namely, Select Target and Constraint (QC) and Select Target and Constraint (QCAS) are proposed to find the concepts for constructing XML query.

Evaluations were performed using structured document for conference domain. For constraint concept selection, the approach CTX+TW achieved better result than its baseline, NCTX, when search term has ambiguous meanings by using context-based scoring for the concepts. CTX+TW also shows its stability on various scoring models like BM25, TFIEF and LM. For target concept selection, CTX+TW outperforms the standard baseline, SLCA, whereas it also records higher coverage than FCA, when structural keywords are used in query.

The idea behind this approach is to capture the concepts required for term interpretation based on parts of the collections rather than the entire collection. This allows better selection of concepts, especially when a structured XML document consists many different types of information.

The aim of this paper is to investigate differences in capital structures across industries in Egypt paying particular attention to: corporate characteristics, such as liquidity, asset structure, growth, and size; fiscal characteristics, namely, the application of differential corporate tax rates; and stock market activity.

Comparisons are made between the four main industrial sectors: food, heavy industries, contracting and services. For each industry four aspects of capital structure are assessed. Firms are also classified according to whether their shares are actively traded on the Egyptian stock market. Multiple regressions are run to test a range of hypotheses. ANOVA and multiple comparison procedures are also employed.

Across Egyptian firms, higher business risks do not generally result in lower levels of long‐term capital structure. The contracting sector is significantly different from food, heavy industries and services in its determinants of its short‐term financing and interest ratios. The sector also has a higher level of debt, and so a hypothesised tax‐induced higher debt level for the services sector, which has the highest corporate tax rate, is rejected. Asset‐backing is particularly important in heavy industries, and in non‐actively traded firms. Size and growth are positively related to short‐term financing in heavy industries and services.

The value lies in the comprehensiveness of the study, covering both short‐ and long‐term capital structures across industries, both income measures and capital indebtedness, and distinctions according to whether the shares are actively traded or not.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

This paper takes Chinese A-share listed companies from 2007 to 2021 as research samples to investigate the influence of supplier concentration on debt maturity structure and its mechanism. It further analyzes whether the relationship between the two is different in the case of different monetary policies, collateral assets, and total debt. The research conclusion is of practical significance for enterprises to construct a balanced debt maturity structure and prevent financial risks.

This paper adopts the empirical research method. The data came from the CSMAR database, which eliminated ST and *ST and companies with missing data, resulting in a sample of 20,328. Stata16 was used for statistical analysis.

There is an inverted U-shaped relationship between supplier concentration and debt maturity structure, and market position and trade credit play an intermediary role. In the case of tight monetary policy, fewer collateral assets, and higher total debt, the inverse U-shaped relationship is more significant.

This paper examines the relationship between supplier concentration and debt maturity structure from a non-linear perspective for the first time, providing theoretical support for enterprises to form a reasonable debt structure, and deepening the theoretical cognition of the relationship between supplier concentration and corporate debt maturity structure.

In financial markets investors and borrowers are faced with a whole structure of prices and interest rates on financial instruments. The determination of equilibria in these markets is a complex process and presents a challenge to researchers and practitioners alike. In this article we are concerned with a single section of these markets where we study the relationships between the interest rates or yields on financial securities which can be distinguished from each other (as far as possible) only by their term to maturity. We only cover the structure of money or nominal yields, as an examination of the real returns would require another arti‐cle in itself.

The study aims to investigate, through mapping analysis, the operation of knowledge organization systems (KOS) in different languages (English and Chinese), the types of term equivalence and the degree of similarity between different conceptual structures, and issues related thereto.

Terms are selected from the Art & Architecture Thesaurus developed by Getty Research Institute in the USA (source language) and the National Palace Museum in Taiwan participating in Taiwan e‐Learning and Digital Archives Program (target language). In respect of data analysis, mapping analysis and content analysis are both adopted.

Among the six types of term equivalence, “exact equivalence” appears most frequently. The degree of similarity between different conceptual structures can be divided into four types: similar structure, transferring part of the structure of source language into the system of target language by modeling; similar structure, but the structure of source language needs to be expanded or revised; dissimilar structure, the term in target language can be partially mapped to the term in source language; lack of structure, no matches between target language and source language.

The next step is to develop a more comprehensive conceptual structure that can incorporate multicultural perspectives. If the “partial equivalence” terms are further identified as important concepts, the problems of non‐exact equivalence terms and dissimilar conceptual structures can be solved by addressing the needs of English users in searching for Chinese art collections.

The study serves as a pilot study applicable to the development of multilingual KOS in the domain of Chinese fine arts, building the first demonstration model for the interoperability of KOS in Chinese and English.

The purpose of the paper is to examine the impact of macroeconomic variables on the capital structure of manufacturing companies in the Indian context.

The paper employs panel regression technique (random effects model) on a sample of 1,029 listed Indian manufacturing companies divided into two categories – large-size companies and mid-size companies for the last ten years from FY 2008–09 to FY 2017–18. Two separate models pertaining to long-term leverage (TTL_TNW ratio) and total leverage (TOL_TNW) have been examined.

Major findings show that macroeconomic variables play a relatively more important role in deciding the long-term debt component in the capital structure of the firms as compared to short-term loans. Similarly macroeconomic variables are found to be more significant in case of large-size companies as compared to mid-size companies. Also, there is a negative relationship between market capitalisation and leverage and bank credit and leverage, whereas money supply has a positive relationship with leverage.

The study makes an important contribution to the existing literature in understanding better how macroeconomic variables play an important role in determining the capital structure of firms. In the present dynamic economic environment, such a study lays down the macro areas on which the academicians, policymakers and financial managers can focus with respect to corporate financing decisions. The firm-specific factors have not been taken into account. Inclusion of these factors will make the results more robust.

The study focusses on the impact of macroeconomic variables on the capital structure decision of the Indian firms. Several studies in this area have been done in the context of the developed countries. However, there are not many studies in the Indian context that examine the relationship between financing decision and macroeconomic variables. The results that have been derived in case of developed economies may not be extended in the Indian context as there are considerable differences across countries related to corporate and legal environment, taxation system, corporate governance laws, interest rate environments, banking system, sources of funds and so on. Therefore, it becomes important to focus on countries individually.

The study attempts to identify the linkages in the term structure of illiquidity and the impact of global and domestic factors on sovereign bonds in emerging Asia. The objective of the study ensues on defining the direction of illiquidity spillover across bonds of varying tenors.

This study explores the joint dynamics of contemporary liquidity risk premia and its time-varying effect on the term structure spectrum using the Diebold and Yilmaz (2012) spillover framework.

A substantial relationship was found to exist between the liquidity of bonds with closer terms to maturity. The macroeconomic environment primarily impacts the liquidity of 10-year bonds, and they spiral down to the subsequent bond liquidity, exhibiting a rippling effect. The authors further show that the direction of liquidity shock transmission is from long- to medium- and thence to short-term bonds. Among the global factors, foreign investments and S & P 500 VIX significantly affect the liquidity of 10-year bonds.

The study has several implications for academicians, policymakers and domestic and global investment professionals. The drivers of liquidity risk and the transmission across the term structure help investors in designing efficient portfolio diversification strategies. The results are relevant for cross-border investors in the valuation of emerging Asian sovereign bonds while deciding on asset allocations and hedging strategies. The monetary regulators strive on a continuous basis to improve the liquidity in sovereign bond markets in order to ensure efficient funding of development activities. This study finds that short-term bonds are more liquid than long-term bonds. Their auction framework with higher series of short-term bond issues helps to provide the required liquidity in the markets.

The term structure of illiquidity is upward sloping, inferring a higher underlying liquidity risk of long-term bonds compared to short-term bonds. This finding suggests that a higher representation of short-term bonds in the auction framework helps to enhance the overall market liquidity.

This study offers insights into the debate on the shape of the term structure of illiquidity and the point of origination of liquidity shocks. Further, the direction of spillover across a wide spectrum of bonds is also demonstrated.

Potential and benefits of classification schemes and thesauri in building organizational taxonomies cannot be fully utilized by organizations. Empirical data of building an organizational taxonomy by the top‐down approach of using classification schemes and thesauri appear to be lacking. The paper seeks to make a contribution in this regard.

A case study of building an organizational taxonomy was conducted in the information studies domain for the Division of Information Studies at Nanyang Technology University, Singapore. The taxonomy was built by using the Dewey Decimal Classification, the Information Science Taxonomy, two information systems taxonomies, and three thesauri (ASIS&T, LISA, and ERIC).

Classification schemes and thesauri were found to be helpful in creating the structure and categories related to the subject facet of the taxonomy, but organizational community sources had to be consulted and several methods had to be employed. The organizational activities and stakeholders' needs had to be identified to determine the objectives, facets, and the subject coverage of the taxonomy. Main categories were determined by identifying the stakeholders' interests and consulting organizational community sources and domain taxonomies. Category terms were selected from terminologies of classification schemes, domain taxonomies, and thesauri against the stakeholders' interests. Hierarchical structures of the main categories were constructed in line with the stakeholders' perspectives and the navigational role taking advantage of structures/term relationships from classification schemes and thesauri. Categories were determined in line with the concepts and the hierarchical levels. Format of categories were uniformed according to a commonly used standard. The consistency principle was employed to make the taxonomy structure and categories neater. Validation of the draft taxonomy through consultations with the stakeholders further refined the taxonomy.

No similar study could be traced in the literature. The steps and methods used in the taxonomy development, and the information studies taxonomy itself, will be helpful for library and information schools and other similar organizations in their effort to develop taxonomies for organizing content and aiding navigation on organizational sites.

The study aims to investigate the role of institutions, macroeconomic conditions, industry and firm characteristics on firm's capital structure decision within the context of nine African countries.

A sample of 986 firms over the period 1999-2008 were analysed using a series of models that link institutional, macroeconomic, industry and firm-specific characteristics, on the one hand, and measures of capital structure, on the other. The paper used system generalized method of moments and seemingly unrelated regression which are robust to data heterogeneity and endogeneity problems to estimate the relationships between variables. Furthermore, the paper checked the robustness of findings using various estimation procedures.

The paper found evidence that the legal and financial institutions, income level of the country in which a firm operates, growth rate of the economy and inflation matter in capital structure choices of firms in the sample countries. Furthermore, capital structure choice of firms in the sample countries was affected by industry and firm-specific characteristics. These findings signify the role that probability of bankruptcy, agency costs, transaction costs, tax issues, information asymmetry problems, access to finance and market timing play in capital structure decisions of firms in Africa.

As in most empirical studies, this study focused on listed firms. Nonetheless, future studies that focus on non-listed firms could add additional insights to the extant literature.

The findings have practical implications for corporate managers, governments, legislators and policymakers in the African continent.

The study focuses on firms in African countries for which cross-country studies such as this are rare. It also explicitly models industry variable as one of the determinants of capital structure, a marked departure from previous studies on capital structure decision of firms.