The growing convolution of industries and the need for corporate business survival has created a cognizance dilemma on the nexus of earnings management and managerial compensation paradigm, especially in developing nations. Hence, this paper sought to examine the nexus of earnings management and managerial compensation in Nigerian manufacturing firms. The study collected panel data from audited annual financial reports of six selected manufacturing firms listed in the Nigeria Stock Exchange, covering the period from, 2012-2019. The data were analyzed using descriptive statistics, correlation and Panel Regression Model. The findings indicate that earnings management is a significant determinant of managerial remuneration. Therefore, the study concludes that managing earnings of firms has a positive significant relationship with executive remuneration, and as such compensation should be tied to performance of the firm in real values.

Composites prepared by Single Wall Carbon Nano-tube (SWCNT) as well as Nylon assume a vital part in practical applications as in ultrastrong lightweight materials, vehicle and flying machine parts. In the present work, the influence of aspect proportion (l/d) on the longitudinal Young's modulus (E11) as well as transverse modulus (E22) for the SWCNT/Nylon 66 composite have been critically analyzed through utilizing tools of Molecular Dynamics (MD) simulations. Materials Studio 8.0 simulation software utilized in the current study for finding Young modulus. Aspect proportion (l/d) of used CNT in the composite was ranged from l/d = 5 up to l/d = 30 while the fraction of volume (Vf) of the CNT had been kept constant at 8%. Results demonstrated however that the lengthwise Young's modulus for the current composite increment essentially by expanding the aspect ratio (l/d) of Nano-tube while the change in transverse modulus with fluctuating perspective proportion was not exceptionally noteworthy. The results of the simulation have been consequently matched with the Mori-Tanaka model as well as the Finegan model.

As archipelagic region, an effort to effectively enhance and accelerate the development of each sub-districts to boost the rapid development of Southeast Maluku district in Indonesia cannot happen as long as the local government fails to identify the real potentials and power in fisheries sector of each sub-districts. Identification of each sub-district fisheries top sub-sector has to be based on the human resources, natural resources, infrastructure, current and potential market, current policy of local and central government. A multi-criteria decision making (MCDM) is one of the powerful tools to provide a better result based on complicated factors involved. This paper proposed an integrated MCDM, to tackle the complicated factors in order to provide the best commodities on each sub-districts. Bottom-up concept was used to have a comprehensive result, by combining Fuzzy logic with Analytical Hierarchy Process (AHP) to measure the factors using fuzzy logic with Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) for determining the top sub-sector in fisheries. For comprehensive assessment of macro factors the study used experts ranging from government, scientists, practitioners to NGOs. On the other hand, for micro factors the survey used field instructor, field officer, fishers and farmers. The results provide a guideline for local and central government to form a better policy regarding the development of each sub-district including farmers, fishers and coastal communities in each sub-district to focus on commodities that benefited their regions’ resources and coastal community’s capabilities. By doing so, we hope to contribute on crafting an integrated and collective path on reaching the goal which is the welfare of coastal region.

The study examines the relationship between money supply and inflation in Vietnam in the period of 2005-2021. The relationship between money supply and inflation is addressed in economic theories and models and has been studied by many experts in different economies in different periods. To examine the relationship between money supply and inflation in Vietnam in the period of 2005-2021, the research team collected data on money supply and inflation rate, then analyzed this relationship during three periods of 2005-2011, 2012-2019 and 2019-2021. Next, the research team collected data on money supply (MS - total means of payment) and consumer price index (CPI), quarterly data from the first quarter of 2005 to the fourth quarter of 2021 and uses Eviews 8 software for analyzing. The research team uses a linear regression model to evaluate the impact of money supply growth (GMS) on consumer price index (CPI), a variable representing the inflation rate, of Vietnam during the research period. The model results support the view that money supply growth and past inflation are among the factors affecting inflation in Vietnam. From the research results and the actual money supply, the money supply growth rate as well as the inflation rate in Vietnam during the research period, the research team makes some policy recommendations to achieve the targets of supporting economic recovery, controlling inflation, stabilizing the macro-economy in Vietnam after the Covid-19 pandemic.

Mastic mortar, i.e. a mixture of bitumen and very fine filler particles (i.e. aggregate fine particles smaller than 0.063 mm), can significantly co-influence not only rheological properties of the processed asphalt mixture, but also the visco-elastic properties of compacted asphalt layers including resistance against crack formation. Nevertheless, the number of scientific studies dedicated to this topic in detail, is very limited. The aim of this work is to determine the basic rheological properties of these mastic materials using a dynamic shear rheometer, in particular concentrating on the petrographic origin of the filler particles. Fourteen filler types were selected and mixed with paving bitumen 70/100 in various ratios. Petrographic composition of the individual fillers was determined using powder X-ray diffraction analysis. Attention was given especially to the effect of the presence of mica on the filler and mastic properties. Filler properties were analyzed using the voids of dry compacted filler test so-called "Rigden voids" and the delta ring and ball test. Mastic mortars prepared in a laboratory were subjected to multiple stress creep and recovery test and oscillation measured at 60 °C in a dynamic shear rheometer. Results show that using dynamic shear rheometer to determine the properties of these materials is advantageous. Petrographic origin of the filler to a great extent affects the behavior and properties of the mastic mortar, especially its stiffening effect. Limestone filler stiffened the bituminous binder the least and reference materials, containing high ratio of mica, stiffened the binder the most.

Among the different tasks in production logistics, job scheduling is one of the most important at the operational decision-making level to enable organizations to achieve competiveness. Scheduling consists in the allocation of limited resources to activities over time in order to achieve one or more optimization objectives. Flow-shop (FS) scheduling problems encompass the sequencing processes in environments in which the activities or operations are performed in a serial flow. This type of configuration includes assembly lines and the chemical, electronic, food, and metallurgical industries, among others. Scheduling has been mostly investigated for the deterministic cases, in which all parameters are known in advance and do not vary over time. Nevertheless, in real-world situations, events are frequently subject to uncertainties that can affect the decision-making process. Thus, it is important to study scheduling and sequencing activities under uncertainties since they can cause infeasibilities and disturbances. The purpose of this paper is to provide a general overview of the FS scheduling problem under uncertainties and its role in production logistics and to draw up opportunities for further research. To this end, 100 papers about FS and flexible flow-shop scheduling problems published from 2001 to October 2016 were analyzed and classified. Trends in the reviewed literature are presented and finally some research opportunities in the field are proposed.

Studying the factors in influencing the users’ intentions to adopt Big Data technology in Malaysia is crucial. This study adopted three grand theories which consisted of Dissemination of Innovation (DOI) theory, Technology Acceptance Model (TAM), and Technology-Organization Environment (TOE) framework. The model specifies technological, organizational, and environmental factors as determinants of the users’ intentions to adopt big data technology. This study aims to review the technology, organizational and environmental factors that can determine the intentions towards big data technology adoption. A total of 224 questionnaires were obtained and screened. Data was analyzed using the Partial Least Square Modelling of Structural Equations due to one of the best software for verifying structured data on structural equations modelling (SEM) Smart PLS 3.0 as analytical tools. This study finds that the predictor variables of compatibility, security are significant and critically direct to the users’ intentions to adopt big data technology. The results indicate that the model is suited for studying users’ intentions to adopt Big Data technology in educational organizations. This study can help the Malaysian ministry of education to emphasize the important factors in further developing the use of Big Data technology in organizations. The findings provide important recommendations and implications for BDA technology practitioners and application developers, which could coincide with successful BDA technology deployment. This study provides practitioners with practical recommendations for guidance in incorporating and endorsing BDA activities in their organizations in order to maximize the benefits of revolutionary technology, particularly in government agencies.

The purpose of this study is to describe the Foreign Direct Investment (FDI) determinants of 6 countries, each of which is 3 countries from Southeast Asia and South Asia. Foreign Direct Investment (FDI) shows capital flows in 6 countries (Indonesia, Philippines, Malaysia, India, Pakistan and Bangladesh) that are affected by inflation, wage, Exchange Rate, Market Size and Trade Openness. The research method used is the regression of panel data for the period 2004-2019 from 6 countries in Southeast Asia obtained from the World Bank database. The results showed simultaneously and partially variable wage, exchange rate, market size and trade openness had a significant relationship with FDI inflows, except for variable inflation at α = 10%. Of the several variables studied, the dominant variable affecting the inflow of FDI in a country is the size of the market and followed by the wage level. In addition, of the 6 countries studied by countries that have great potential as recipients of FDI is Philippines.

This paper proposes a new method on ranking fuzzy numbers through the process of defuzzification by using maximizing and minimizing set on the triangular fuzzy numbers formed from generalized trapezoidal fuzzy numbers. In this method, a total utility value of each fuzzy number is defined by considering two left and two right utility values along with decision maker’s optimism which serves as a criterion for ranking fuzzy numbers and overcomes the limitations of Chen's (1985) [Chen, S. H. (1985). Ranking fuzzy numbers with maximizing set and minimizing set. Fuzzy Sets and Systems, 17(2), 113-129] ranking method.

This paper aims to contribute to the debate on the effect of board characteristics on firm performance. We use marginal q to estimate the effect of board characteristics on investment performance. Using data of 1616 firms that traded on the Standard and Poor´s (S&P) 1500 between 1997 and 2014, we use between and fixed effects estimators to capture the long-run effects and control other endogeneity problems as omitted variable bias. We find a negative and statistically significant effect of board size on investment performance. For the sample under study, we also find empirical evidence on the nonlinear relation between board independence and investment performance. Finally, using two different measures, we also find a nonlinear relation between board busyness and investment performance.