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The relationship between government expenditure and economic growth has been extensively studied both in public finance literature and in the literature dealing with macroeconomic modelling.In public finance the issue dates back to Adolph Wagner (1890) or even before. But Wagner is known to have presented the idea in its modern form. Wagner essentially presented a behavioral statement about the growth of public expenditure which, after some refinements by others, has come to be known as the Wagner's hypothesis (WH). According to this, the growing importance of the state activity and therefore public expenditure is an inevitable feature of a progressive society. In modern literature, the proposition is formulated as follows: as per capita income rises, the share of the public sector increases because:(1) protective and administrative functions of the state expand,(2)state activities pertaining to culture and education expand, and (3) increasing tendency towards monopoly due to technological advancement and increasing returns to scale need to be offset by state actions.The WH is often considered to represent a long‐term relationship which is expected to apply to countries during their early stages of growth and development. The implication of WH is that the causation runs from economic growth to growth in government expenditure. A more important implication of this hypothesis, however, is that government expenditure does not qualify as development finance because it plays no role in economic growth.

This paper aims to study the inhibition effect of 2-pyridinealdazine on the corrosion of mild steel in an acidic medium. The inhibition effect was studied using weight loss, electrochemical impedance spectroscopy, and Tafel polarization measurements.

Weight loss measurements, potentiodynamic tests, electrochemical impedance spectroscopy, X-ray diffraction and spectral and conformational isomers analysis of A (E-PAA) and B (Z-PAA) were performed were investigated.

2-pyridinealdazine (PAA) acts as a good inhibitor for the corrosion of steel in 2.0 M H₃PO₄. The inhibition efficiency increases with an increase in inhibitor concentration but decreases with an increase in temperature.

This paper is intended to be added to the family of azines which are highly efficient inhibitors and can be used in the area of corrosion prevention and control.

The purpose of this study is to analyze millennial generation purchase behavior on halal cosmetic products in Indonesia.

The research approach used is a quantitative approach with the research method in the form of a survey and the sampling technique using purposive sampling. The respondents in this study are 206 Muslim females of the millennial generation. Structural equation modeling (SEM) with AMOS software is used for analyzing the data of this study.

This study found that of the 11 hypotheses tested, 10 of them were accepted: H1, H2, H3, H4, H6, H7, H8, H9, H10 and H11. The accepted hypotheses are the influence of perceived value on trust, brand image on trust, brand image on attitude, religious belief on attitude, halal certification on halal awareness, trust on attitude and halal awareness on attitude. As for trust, attitude toward product, halal awareness affects the intention to purchase halal cosmetics. Moreover, H5 was not accepted, namely, the influence of religious belief on halal awareness. The findings of this study are expected to contribute to the development of marketing theory, specifically related to consumer behavior of halal cosmetic products, as well as the development of the concept of consumer behavior based on demographics, namely, the millennial generation.

This study is more comprehensive than previous studies, and this study is focused on the millennial generation.

In operations and supply chain management, time is largely one-dimensional – less is better – with much effort devoted to compressing, efficiently using, and competitively exploiting clock-time. However, by drawing on other literatures, the purpose of this paper is to understand implications for the field of operations management if we also emphasize how humans and organizations experience time, termed process-time, which is chronicled by events and stages of change.

After a brief review, the limitations of the recurrent time-oriented themes in operations management and the resulting short-termism are summarized. Next, sustainability is offered as an important starting point to explore the concept of temporality, including both clock- and process-time, as well as the implications of temporal orientation and temporal conflict in supply chains.

A framework that includes both management and stakeholder behavior is offered to illustrate how multiple temporal perspectives might be leveraged as a basis for an expanded and enriched understanding of more sustainable competitiveness in operations.

Research by others emphasizes the importance of stakeholders to competitiveness. By recognizing that different stakeholder groups have varying temporal orientations and temporality, managers can establish objectives and systems that better reflect time-based diversity and diffuse temporal conflict.

This paper summarizes how time has been incorporated in operations management, as well as the challenges of short-termism. Sustainability forms the basis for exploring multiple perspectives of time and three key constructs: temporal orientation, temporality, and temporal conflict. A framework is proposed to better incorporate temporal perspectives as a basis for competitiveness in operations and supply chain management.

This study examines the impact of managerial ownership on risk‐taking and firm performance. The study utilizes data for thirty randomly selected companies from four industries in four different sectors. Industries are oil & gas and field services from energy sector; insurance, property, and casualty from the financial sector, drugs from the health sector; and computer and data processing from the technology sector. This yielded a total of 120 observations. Accounting measures and correlation analysis are used to determine the relationship between managerial ownership, risk‐taking, and firm performance in each industry and for the whole sample. We found no significant relationship between these variables in different industries and for the whole sample. Managerial ownership seems to be merely a reflection of the way in which managers receive their benefits. Managerial ownership does not seem to provide any incentive to work harder for improving the company’s performance in the accounting sense.

The purpose of this paper is to present an applied method to design the low-speed contact between a mass and surface of a beam using an analytical solution based on the first-order shear deformation beam theory. Also, a simulation of impact process is carried out by ABAQUS finite element (FE) code.

In theoretical formulation, first strains and stresses are obtained, then kinetic and potential energies are written, and using a combination of Ritz and Lagrange methods, a set of system of motion equations in the form of mass, stiffness and force matrices is obtained. Finally, the motion equations are solved using Runge–Kutta fourth order method.

The von Mises stress contours at the impact point and contact force from the ABAQUS simulation are illustrated and it is revealed that the theoretical solution is in good agreement with the FE code. The effect of changes in projectile speed, projectile diameter and projectile mass on the results is carefully examined with particular attention to evaluate histories of the impact force and beam recess. One of the important results is that changes in projectile speed have a greater effect on the results than changes in projectile diameter, and also changes in projectile mass have the least effect.

This paper presents a combination of methods of energy, Ritz and Lagrange and also FE code to simulate the problem of sandwich beams under low velocity impact.

The purpose of this paper is to investigate the effect of family control on the association between related party transactions (RPTs) and different forms of accrual-based earnings management (AEM) and real earnings management (REM), analyzing the effect of board characteristics on the possible association.

This paper studies a sample of Italian non-financial listed firms over the 2014–2019 period, by GLS regression models, controlling for the fixed effects of the company's sector of operation and the year.

Results indicate a different association between RPTs and earnings management (EM) in family and non-family firms. They point out that family firms use RPTs in association with downward AEM and REM perpetrated by abnormal discretionary expenses as well as a substitute of REM via abnormal production costs. For non-family firms, findings indicate only a substitution effect between RPTs and AEM. Furthermore, CEO duality, board gender diversity and the presence of the family on the board positively moderate the association between RPTs and, respectively, REM implemented through sales manipulations, downward AEM and upward AEM.

This study suggests that the socioemotional wealth (SEW) differently affects the relationship between RPTs and EM, according to the form of the latter. It also points out family firms' heterogeneity in earnings manipulations, by providing evidence of the moderating role of board characteristics on the association between RPTs and the various forms of EM.

Differentiates economic welfare from general welfare and demonstrates mathematically the welfare‐indeterminacy of economic growth. Goes on to show that the Pareto criterion also fails to identify changes in social welfare, proposes a new “social Pareto criterion” and considers its implications for income redistribution policies. Argues that the related theoretical problems result from the assumption of an asymmetrical value function and puts forward an alternative idea (an asymmetric but rotating value function) to resolve this and properly measure the welfare effects of income redistribution.

Drawing motivation from Lawrence Bossidy's quote and leaning on the conservation of resources (COR) theory, in this study, the authors aim to investigate the role of high-performance work practices (HPWPs) and psychological capital (H.E.R.O) in employee innovative work behavior (EIB).

The study is banked on a hypothetico-deductive approach. The relationships were measured by gathering data from 375 frontline service employees through structural equation modeling.

The study results indicate a positive impact of HPWPs on EIB. Moreover, the association between HPWPs-EIB is mediated by psychological capital (PsyCap).

The current study contributed to the innovation research stream by determining driving forces that encourage employees to exhibit innovative work behaviors.

Employee innovative behavior has become imperative for organizational survival and success in an ever-changing global business environment. Owing to this organizational significance, employee innovative behavior continues to gain burgeoning research attention. Despite the rising scholarly interest in studying employee innovative behavior, there is a dearth of knowledge about how innovation can be fostered at the individual level, particularly among frontline service employees. Hence, to bridge this research gap, the present study intends to analyze the influence of high-performance work practices on employee innovative work behavior, mediated by psychological capital.

This paper attempts to rejuvenate waqf in the health sector by identifying and elaborating on its issues and challenges. The government budget for this sector is significant; thus, the present paper aims to provide a nongovernment budget to lessen the government's burden

This qualitative study uses structured in-depth interviews with 12 respondents to generate valuable insights and thoughts in order to frame recommendations.

The findings highlight the key themes: human resources, finance, collaboration and coordination, legal issues, basic healthcare insufficiency, data and digitalization, accountability and sustainability and infrastructure. The following are the proposed solutions: capacity building program (CBP), hybrid waqf scheme, big data connectivity, specific legal framework, refocusing and reallocating of resources for the health sector during and after the pandemic

This study focuses on Indonesia and Malaysia as the authors believe that these two countries have a lot of practice in the field. Further studies may focus on other countries, such as Pakistan.

This paper proposes potential ways to embrace government policy consideration, optimize the elaboration among productive waqf with other kinds, improve governance of and coordination among waqf institutions and increase the awareness to improve significant development.

By considering this paper's recommendations, waqf stakeholders in the healthcare system can improve the social benefits for poor and needy patients.

This study presents the latest strategic analysis of waqf, which is important for the government policy in developing waqf.