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Using secondary sources, this study strives to appraise both the revenue and development budget allocation for education in Bangladesh compared to other South Asian countries giving special emphasis to higher education. It is observed that an insufficient budget for education in Bangladesh has a negative impact on expansion of higher education and the human development index (HDI). Inappropriate distribution among different subheads and noncompliance of the guideline for implementation of a higher education budget are two serious problems. Besides getting adequate budgetary support from the government, public universities should generate more funds from internal and other external sources. The university budget allocation should be thoroughly reviewed and revised accordingly to make it more productive and with an emphasis on teaching, research and curriculum development.

Dowty Boulton Paul have been involved in the electrical signalling of aircraft control surface actuators since 1956 and would claim responsibility for the first aircraft to fly with such control in 1957. Figure 1 shows that Dowty have been continuously working on fly‐by‐wire projects since that time.

This study examines some aspects of budgetary control and performance valuation systems by utilising data based on a questionnaire survey of 42 medium and large size companies located in the State of Bahrain. The study finds that the onventional form of budget controllability principle is practised to a great extent; managers end to create slack to meet future uncertainty; the focus is on short‐term performance evaluation; a mixed type of performance evaluation style is followed; budget variances are used to evaluate managers' ability, and for cost control purposes. Bonus is affected by budget performance along with new assignments, but not salary.

Under this heading are published regularly abstracts of all Reports and Memoranda of the Aeronautical Researeh Council, Technical Reports and Memoranda of the United States National Advisory Committee for Aeronautics and publications of other similar Researeh Bodies as issued

This paper aims to design an algorithm which is used to deal with non-linear discrete systems with constraints under the lower computation burden. As a result, we solve the non-holonomic vehicle tracking problem with the lower computational load and the convergence performance.

A fusion event-triggered model predictive control version is developed in this paper. The authors designed a shrinking prediction strategy.

The fusion event-triggered model predictive control scheme combines the strong points of event triggered and self-triggered methods. As the practical state approaches the terminal set, the computational complexity of optimal control problem (OCP) decreases.

The proposed strategy has proven to stabilize the system and also guarantee a reproducible solution for the OCP. Also, it is proved to be effected by the performance of the simulation results.

The purpose of this paper is to provide additional empirical evidence about capital budgeting practices in an emerging economy.

The study utilizes a questionnaire and interview to collect data from respondents.

The results show that the JIC give almost equal importance to the discounted and undiscounted cash flow methods in evaluating capital investment projects. It appeared also that the most frequent used technique is the profitability index followed by the payback period.

Based on these results, the researchers recommend putting a great attention to apply the concepts and techniques of capital budgeting in an appropriate manner. The corporations should also consider importance of information technology and its applications in capital budgeting.

This is the first study applied on the capital budgeting practices and its related issues in the JIC.

Purpose – This paper seeks to construct a dynamic model/framework inspired by a case study based on an international company. As described by the theory, one of the main difficulties of balanced scorecard (BSC) is to foresee the time lag dimension of different types of indicators and their combined dynamic effects. Design/methodology/approach – A case study model is used to develop time or dynamic dimensions by using a system dynamics modelling approach. The model includes five perspectives and a number of financial and non‐financial measures. All indicators are defined and related to a coherent number of different cause‐and‐effect relationships based on knowledge and experience. Through three different scenarios we demonstrate the effects of different drivers on the profit and on Return on Capital Employed are demonstrated. Findings – The results show that a minimal change in one of the base variables (skills, customer base or work in process) may have a major influence on other indicators and profit and may be impossible to predict without using a dynamic model. Practical implications – The model may be used as the first step in quantifying the cause‐and‐effect relationships of an integrated BSC model. Using the system dynamics model provides added insight in the BSC and may also serve as a teaching exercise of BSC. Originality/value – Work on dynamic aspects of BSCs is just in an early state, so the aim of any work is to contribute to both scholars' and practitioners' basic understanding of how such delayed dynamics propagate through systems and time.

The ongoing COVID-19 pandemic has led to drastic changes in the lives of customers. Social isolation, financial difficulties, fear of being infected and many other factors have caused the psychological well-being of customers to deteriorate. By taking up the role of online reviews in the regulation of consumers’ moods, this study aims to examine the changes that have occurred in online product ratings, as well as the negative tone and word counts of product reviews during the COVID-19 pandemic.

This study examines the online reviews of 321 products in the pre-COVID, immediate COVID and extended COVID periods. This paper compares the changes that have taken place in product evaluations via various analysis of variance analyses. The authors also test the effect of COVID-related deaths on product evaluations via regression analyses.

The results indicate that online product ratings decreased sharply just after the outbreak of COVID-19. The study also found that the tone of reviews was found to be more negative and the length of reviews appeared to be longer in comparison to the pre-COVID-19 period. The results also revealed that the product type (experience vs search) moderated the effect of the pandemic in online reviews and the impact of COVID-19 on online product reviews diminished in the later stages of the ongoing pandemic.

Managers should be aware of the detrimental impact of pandemics on online product reviews and be more responsive to customer problems during the early stages of pandemics.

To the best of the authors’ knowledge, this is the first study that analyzes the effects of a pandemic on online product ratings and review content. As such, this study offers a timely contribution to the marketing literature.

This paper aims to identify, discuss and provide suggestions for how the phenomenon of business analytics and its elements may influence management accounting and the accountant.

This paper not only identifies a number of studies from academic journals but also reports from professional consultancies and professional accounting bodies concerning future opportunities and implications for management accounting in combination with business analytics.

First, it was found that both academic articles and professional accounting bodies suggest changes for management accounting. Second, it shows that topics such holistic views, fact-based decisions, predictions, visualization and specific hard core skills are the most important for the accountant. Finally, the paper demonstrates that there are different ambition levels for the management accountant, depending on if s(he) wants to be on a descriptive, on a predictive or on a prescriptive level.

Even though the paper is general in nature, the paper discusses a phenomenon that for some reason has been ignored by practitioners and researchers. The true value of the paper therefore lies in making practitioners and researchers more aware of the possibilities of business analytics for management accounting, and through that, making the management accountant a real value driver for the company.

Reports the results of a study aimed to assess the influence of cost calculation and budgeting training on the financial skills of medical professionals in European intensive care units (ICUs). Focuses on a test devised to measure cost calculation and budgeting skills of the medical directors and head nurses in 13 European countries. The test comprises two equivalent measurements. The training consists of an introduction to the main principles of cost calculation and budgeting. Emphasizes similarities with the profit sector. A set of guidelines on cost calculation and budgeting has been composed and tailored to the needs of ICU management. The results show that a rather introductory training of medical doctors and head nurses of ICUs dramatically improves their costing and budgeting skills. Therefore such a training should be a component in a comprehensive strategy to improve cost‐awareness in ICUs, eventually resulting in a more efficient use of ICU resources.