This financial modelling case study describes the development of the 3-statement financial model for a large-scale transportation infrastructure business dealing with truck (and some rail) modalities. The financial modelling challenges in this area, especially for large-scale transport infrastructure operators, lie in automatically linking the operating activity volumes with the investment volumes. The aim of the paper is to address these challenges: The proposed model has an innovative retirement/reinvestment schedule that automates the estimation of the investment needs for the Business based on the designated age-cohort matrix analysis and controlling for the maximum service ceiling for trucks as well as the possibility of truck retirements due to the reduced scope of tracking operations in the future. The investment schedule thus automated has a few calibrating parameters that help match it to the current stock of trucks/rolling stock in the fleet, making it to be a flexible tool in financial modelling for diverse transport infrastructure enterprises employing truck, bus and/or rail fleets for the carriage of bulk cargo quantifiable by weight (or fare-paying passengers) on a network of set, but modifiable, routes.

Boredom is a prevalent emotion in foreign language learning, yet it remains relatively under-researched in the field of applied linguistics. A thorough understanding of the current state of boredom research in foreign language learning can not only enrich the theoretical achievements in the study of emotions in language education but also provide practical insights into effective ways to alleviate students’ feelings of boredom. From the perspective of positive psychology, this paper argues that implementing effective teaching strategies to address students’ boredom in foreign language classrooms is essential. Such strategies can stimulate positive emotions in English learning, ultimately fostering students’ enthusiasm for the subject and enhancing their English performance.

This paper contributes to the understanding of how flexibility in the number of members in a decision-making committee in a multistage project can enhance the accuracy and efficiency of the decisions taken. While most projects typically employ a fixed number of decision makers, the paper demonstrates the advantages of adjusting the committee size according to the project’s varying complexity at different phases of the project. In particular, we show that allowing for flexibility in the size of a committee increases the likelihood of reaching a correct decision under the unanimity rule. We analyze this issue when the decision maker’s competence is independent of the state of nature and when it is not. The results are compared to those under the simple majority rule.

This study analyses the long-run relationship between, and the direction and magnitude of impact of sectoral economic growth and fiscal capacity on government health expenditure. The study was carried out to validates the Wagner hypothesis from sectoral perspective and revenue-expenditure hypothesis for South Africa for the period 1984–2020. Fully modified least squares and dynamic least squares and canonical cointegration regression were used to achieve the objectives of the study. Empirical regression results showed that there is a negative impact of the secondary sector GDP on public health expenditure. Thus, invalidating the Wagner hypothesis and suggesting that secondary sector GDP cannot serves as an answer for public health expenditure. However, there was a positive relationship between tertiary sector GDP and public health expenditure. The study make case for unceasing provision of an enabling environment that continuously support growth of the tertiary sector.

Horticulture is a widespread activity in family farming in the Transamazonian region—Pará, with emphasis on production aimed at the family’s own consumption. The lettuce cultivar Vanda (Lactuca sativa L.) represents a significant part of this production, which prioritizes the use of internal labor. The main objective of this work was to evaluate the development of lettuce CV Vanda grown in beds using organic compost and chemical fertilization (NPK). The criteria considered to evaluate this performance were: Root system development, plant height and total fresh mass production. The best averages in relation to root development occurred in the plots cultivated with organic compost in the proportion of 5 kg/m², due to its characteristics as a fertilizer and soil conditioner. The cultivation with the use of NPK provided the best averages in relation to the production of total fresh mass and plant height, results that were mainly attributed to the extra supply of nitrogen in the covering fertilization, which consisted in the addition of 10 g urea per square meter via soil. Statistical analysis showed no statistically significant difference regarding plant height for both treatments. And in relation to root development, the difference was statistically significant.

Strategically managing production systems is crucial for creating value and enhancing the competitive capabilities of companies. However, research on organizational culture within these systems is scarce, particularly in the Colombian context. This research aims to evaluate cultural profiles and their impact on the performance of production systems in Colombian firms. The regional focus is vital as cultural and contextual factors can vary significantly between regions, influencing organizational behavior and performance outcomes. To achieve this, we make a study in a sample of Colombian companies, with participation from working students of the Universidad Nacional Abierta y a Distancia (UNAD). We used a data analytics approach to collected data. The results will be relevant to both the scientific community and business practitioners. This research seeks to determine whether the perception of the work environment within a company influences the perceived performance of the company. The findings will provide a deeper understanding of the relationship between organizational culture and production system performance, offering a foundation for business decision-making and enhancing competitiveness in Latin American context.