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The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly from human capital. However, under generally accepted accounting principles, all human‐related expenditures are treated as expenses, which are deductions of revenues, thus misleading decision‐makers into inappropriate judgments. This paper provides an alternative way of measurement and disclosure of human capital items in financial statements. The paper defines and classifies the human capital of a company in line with a theoretical framework provided by the authors, sorts out company's human capital investments according to cost development stages in human resources, isolates human capital from expenses and finally suggests disclosure in financial statements.

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

One of the most marginalized communities in India is the Lesbian, Gay, Bisexual and Transgender (LGBT) community which commonly experiences discrimination. Many studies have countered that the LGBT community faces high discrimination in the banking and financing industry. As a result, this study concentrates on this marginalized community and its acceptance and continuation habit regarding mobile wallets. Consequently, this study has considered continuance intentions as a response to confirm the progress of the mobile-wallet industry. Also, this study tried to study the relationship between behavioral intention (BI) and continuous intention (CI) which is seriously lacks in the library of literature. The research operationalized the stimulus–organism–response (SOR) framework for the conceptual model and surveyed 100 self-proclaimed members of the LGBT community in India. The analysis has been done using the partial least structure (PLS). The findings demonstrate that variables like perceived trust (PT) directly influence the BI. On the other hand, variables like perceived ease of use (PEoU), social influence (SI), and satisfaction (S) doesn’t influence BI of the LGBT Community. The main outcome was a favorable association between BI and CI. It will help the stakeholders to understand how important this new market avenue is and how it can be explored. To ensure safe and secure transactions, a group think tank composed of important parties (financial institutions, mobile-wallet providers, the government, security specialists, etc.) should make recommendations. Mobile-wallet providers will attain benefit from this study’s understanding of user categories and ability to tailor their service offers as per the community.

The purpose of this study is to examine factors affecting mobile phone users' attitude toward watching TV content on a mobile device. Under the uses and gratifications theory, the current study examined attitude toward watching TV content on a mobile phone, with antecedents of affinities for both watching TV content and a mobile phone use.

The current study adopted a construct of relative advantage as a mediator between affinities and attitude, and four moderators that affect the relationship between relative advantage and attitude. The study then analyzed 430 survey responses from public mobile phone users with a generalized linear model.

Research findings reveal that both affinities are significantly associated with the relative advantage of watching TV content on a mobile phone. Relative advantage plays a salient role in explaining attitudes toward watching TV content on a mobile phone. The relationship between attitude and relative advantage was significantly affected by relaxation, fashion status and accessibility.

This study contributes to media literature, especially where new, applied technology is considered. Particularly, the current research theoretically explains rationale behind a mobile phone user's positive attitude toward watching TV content on a mobile phone, and potential implication of the current and increasing trend of broadcasting individual content through social media outlets.

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

The purpose of this paper is to examine the impact of social commerce (s-commerce) cues (i.e. trust, compatibility, reliability and responsiveness) on repurchase intention in apparel s-commerce along with the mediating effect of customer engagement and the moderating effect of s-commerce navigation.

Using the purposive sampling technique, face-to-face survey was administered to Gen-Y social media users in Malaysia. Subsequently, 384 respondents were sampled. Partial least squares-structural equation modeling was used to perform the analyses.

S-commerce cues have a positive effect on customer engagement, which in turn leads to repurchase intention of apparel among Gen-Y. Particularly, customer engagement also mediates the relationship between s-commerce cues and repurchase intention. S-commerce navigation is found to moderate the effect of engagement on repurchase intention.

The findings are derived from the perception of Gen-Y in Malaysia and do not represent the entire population. Future research could investigate the same phenomena across generations and consider heterogeneity issues to provide more insights.

Apparel s-commerce retailers are suggested to engage with customers more in the e-retail environment to build a lasting relationship. Contextual factors such as ease of navigation should be observed to enhance the desired response of diverse customers today.

This study adds to the growing body of knowledge on relationship marketing by assessing the impact of customer engagement and navigation on the relationships between s-commerce cues and repurchase intention in the contemporary setting.

Examines the ninth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

This study aims to establish a model for rapid and accurate emotion recognition in restaurant online reviews, thus advancing the literature and providing practical insights into electronic word-of-mouth management for the industry.

This study elaborates a hybrid model that integrates deep learning (DL) and a sentiment lexicon (SL) and compares it to five other models, including SL, random forest (RF), naïve Bayes, support vector machine (SVM) and a DL model, for the task of emotion recognition in restaurant online reviews. These models are trained and tested using 652,348 online reviews from 548 restaurants.

The hybrid approach performs well for valence-based emotion and discrete emotion recognition and is highly applicable for mining online reviews in a restaurant setting. The performances of SL and RF are inferior when it comes to recognizing discrete emotions. The DL method and SVM can perform satisfactorily in the valence-based emotion recognition.

These findings provide methodological and theoretical implications; thus, they advance the current state of knowledge on emotion recognition in restaurant online reviews. The results also provide practical insights into intelligent service quality monitoring and electronic word-of-mouth management for the industry.

This study proposes a superior model for emotion recognition in restaurant online reviews. The methodological framework and steps are elucidated in detail for future research and practical application. This study also details the performances of other commonly used models to support the selection of methods in research and practical applications.