Archives-September 2025

Effective administrative practices including budget is continually redefined by states, districts, and schools. The administration attempts to keep up with all changes and meet with the expectations such as reconstructing the budget. Furthermost, the school budgeting practices are within a collaborative decision-making context which include the manners to link educational goal development to management. Panic began in New Jersey when Governor Christie (R) cut $1B in education budget in 2010 (Corbett, 2010; Chakrabarti & Sutherland 2012) and again announced $1.6 billion cut in 2013 (Shinski 2013). This action meant that not only many teachers were discharged but also programs were eliminated. When schools face massive cuts, prioritization and measuring the possibilities started by administrators. In a small measure this paper examines the effects of reducing school budgets and approaches to proceed successful educational programs with concentrating on New Jersey public education. The effects of reducing school budgets.

This paper focuses on the skills, characteristics and personality traits of owner’s managers. Many countries are working on the realization of a new sort of public management, which is less governmental and more market oriented. As a consequence the role of health-care managers is changing. They are increasingly addressed as (social) entrepreneurs. This article is based on the results of a survey sent to health-care executives in Kerala,India.The aim of the survey was to explore how the new discourse affects the practice of management. The results show that entrepreneurship is a construction and a contested concept. Nevertheless, executives are very sensitive to the concept. It certainly confuses them and can make them feel more vulnerable. However, new expectations can also perform an important function as a catalyst for executives to rethink their role and their position. From that point of view the phase of multiinterpretable expectations and vague discourse can be seen as a necessary phase in realizing health-care reform.

As companies hand over most of their profits in the form of tax payments, there is likely to be little left over for shareholders. This study examines empirically the effect of tax planning strategies on board size of companies in Nigeria. The study adopts a combination of survey and causal – comparative research design. This was augmented with primary data on 15 selected tax mitigation strategies obtained from 140 respondents using researcher – designed questionnaire validated by experts and shown to have reliability co-efficient of .93%. Descriptive and multiple regression analysis were used in analyzing the data with the aid of special package for social sciences (SPSS) version 22.0. With an r .813, r2 of 0.463 and f-ratio of 18.243 significant at 1% level, the investigation reveals a positive and significant influence of tax planning strategies on board size of companies in Nigeria. The study concludes that the tax planning strategies exerts a positive and significant influence on board size of companies in Nigeria. We recommend that corporate executive and tax planner should posses sound knowledge of tax laws and apply tax mitigation strategies endorsed by law to existing alternatives in every business transactions with the view to choosing the options that produce the highest tax savings. Keywords: Tax Planning Strategies, Tax evasion and avoidance, Tax mitigation, Bard size, Nigeria.

CBR as a strategy within community development for rehabilitation, equalization of opportunities, and social inclusion of all people with disabilities. The purpose of the study was Designing Community Based Rehabilitation Model using SEM. This study is a comparative-descriptive research that has been performed by factor analysis method. In the qualitative stage the process owners were 45 experts and in factor analysis stage, there were 564 CBR experts of Iran, CBR departments and rehabilitation deputies of 31 provinces and the CBR specialists and rehabilitation deputies of the CBR executing counties. The data collection tool was researcher-made questionnaire the content validity of which was determined through expert panel and its construct validity was determined through exploratory factor analysis by principal component analysis method with varimax rotation using SPSS16 software. Its reliability was also confirmed by test-retest and internal consistency method using Cronbach's Alpha (96%) and the most important community-based rehabilitation factors were identified through path analysis and structural equation modeling using LISREL software 8.8. In exploratory component analysis, 7 main components were identified; using semi-professional people with 9 variables, 43.1% variance, and 23.28 eigenvalue as the most important factor and social integration of the disabled people with 2 variables and 2.19% variance as the less important factor clarified the community-based rehabilitation changes; however, in the fitted model which is the most complete saturated model, 7 factors of subsistence with ß= 0.20, using semi-professional people with ß= 0.19, medical procedures with ß= 0.19, socio-political supports with ß= 0.18, social integration of the disabled people with ß=0.18, educational measures with ß= 0.16, and health practices with ß= 0.14 had the highest predictive power in the order of importance. Considering the cultural, economic, political, and social context of Iran, usage of the obtained factors can promote the dignity of the disabled people and their family in the society as well as empowering and equalization of their opportunities.

Fourth-Generation (4G) wireless networks will be heterogeneous, integrating different networks to provide continuous access for mobile users with multi mode access capability. The Fourth Generation communications systems is all about a global wireless communications system and defines a cost effective, simple, operable and personalized according to the users’ needs concept. The vertical handoff requirements are potential of the network, network cost, handoff latency, network conditions, power consumption and user’s preference. These must be considered during vertical handoff. In this research paper a new vertical handoff decision based on ARM & AI Techniques is designed. A refined, intelligent Associative Rule Mining (ARM) and Artificial Intelligence (AI) based technique is used to execute the vertical handoff intelligent mechanism in fourth generation wireless networks to produce an effective service which reduces the handoff delay and complexity.

The curriculum is beneficial activities that provide many benefits to students. The purpose of this study was to look at the students' perception of involvement in extra-curricular activities of the students' personality enhancement that can impact the discipline and leadership style. A total of 278 students have taken as samples, representing an estimated population of 1000 student semester 1 and 2 Polytechnics Ibrahim Sultan (PIS) that are directly involved in the subject of AR 101 and AR 201 Co-curriculum Curriculum 2. Researchers use questionnaires circulated to selected respondents. The data obtained from the findings of the questionnaire were analyses by using that Statistical Package for Social Science (SPSS) version 19. The results of this analysis that will generate a percentage and mean based on data obtained from the questionnaire. The results mean the study was 0.84 for positive questions and items for item negative 0.20 question that reflects students agree that extra-curricular activities capable of improving the personality.

Helping English learners acquire a foreign language effectively is an essential issue which needs to be investigated. Obtaining a good listening comprehension which acts as a basis for the development of the other skills is very important. This study intended to explore and see whether using authentic English songs can improve the EFL learners’ listening comprehension. This paper reported the results of this study which was implemented on two groups in Tarlak English institute in Bandar Anzali. The study determined the effect of English songs on the language learners’ listening comprehension. This study was executed on 40 intermediate level students who were assigned to two groups as the control group and the experimental group. A pre and postlistening test was applied to both groups. The findings showed that the use of English songs had statistically significant impact on the language learners’ listening comprehension. Key Terms, listening, songs, authentic listening

The Efficiency, Performance and Activity of a RDBMS must be consistent. This consistency is achieved through Concurrency Control. Concurrency control deals with the issues involved with allowing multiple people simultaneous access to shared entities, be they objects, data records, or some other representation. The Concurrency Control mechanism ensures that the database maintains its consistency. Concurrency control of distributed transactions requires a distributed synchronization algorithm, which has to ensure that concurrent transactions are not only serializable at each site where they execute, but that they are also globally serializable. The advanced protocols put forward are focused on increasing the level of concurrency and simultaneously decreasing the rate of transaction restarts. Some protocols also compromise consistency in order to achieve concurrency. Several Concurrency Control algorithms have been suggested and implemented and used in a variety of real world applications. This article reveals the analysis of various Concurrency Control Techniques on the database systems and further discusses some of the Hybrid Techniques, which provide efficient Concurrency Control on database systems.

Human resource managers and researchers believe that the human resource function plays an important role in the organization. In fact, most of annual reports assert that employees are the most important asset. Despite these beliefs, assumptions, opinions successive widespread, many organizational decisions of relatively low priority for human resources represents the organization and staffing. The study looked at factors affecting job performance of Mellat bank branches of Iran. First, by reviewing the literature, factors affecting job performance have been identified. The results showed that, ten factors can affect job performance in organizations. The next step is to test the factors identified in the Mellat Bank. For this purpose, a questionnaire designed and completed by the 184 bank executives in different areas of Tehran. After collecting data and analyzing, the results were obtained. In order to analyze the results, the Kolmogorov–Smirnov normality test, was done and then were analyzed using T-test assumptions. The results showed that, all the cases identified in the Mellat bank's job performance are impressive. In order to rank the importance of these factors Friedman test was used. The results showed that, from all factors, mental health of staff identified more effective from the view of job performance. According to ranking information obtained in the analysis, practical recommendations for the study was provided.

Recent research is to recognize and rank the critical factors of success to execute customer oriented strategy management by using AHP in three levels human, process and technology. Required information of this research is gathered through two questionnaires in three individual groups, and then extracted information has been analyzed by EC software and A.H.P technology then is prioritized. What is considered as a research problem in the study is to recognize and rank the critical factors of success to execute customer oriented strategy management by using A.H.P. This research has been discussed by using the problem CSFs and the perspective of analysis of system, first by determining and prioritizing organizational CSF in the firm. Recognizing recent position of current performance of CSFs and determining the success that put human priority for the research would be studied.