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Agile and Lean Frameworks for Enhancing Accountability and Efficiency in Public Financial Management Systems in Emerging Economies
No full textFindings: This review reveals that Agile and Lean frameworks dramatically improve public financial management by improving fiscal accountability, budgeting efficiency, and service delivery. Drawing on 49 studies published between 2010 and 2025, the majority from emerging economies with selected comparative OECD cases, budgeting and procurement reforms emerged as the dominant sectors analysed. Agile’s iterative and adaptive approach allows governments to make real-time adjustments to budgets, enhancing the economy’s response to economic developments and crises. They focus on reducing waste and financial planning to ensure that public funds are allocated efficiently and effectively. Similarly, Rwanda and Nigeria demonstrate the benefits of using these frameworks. Agile enabled rapid budget adjustments in Rwanda to improve fiscal responsiveness, while Nigeria used Lean principles to streamline procurement and improve resource allocation across local governments. But, the interconnection of these frameworks faces challenges, including institutional resistance, lack of skilled personnel and political constraints, which hinder full adoption in public financial systems. But these barriers highlight the potential for Agile and Lean to create more responsive, transparent, and efficient public financial management systems in developing economies. Conclusion and Recommendations: Agile and Lean processes would through transparency and efficiency enhance fiscal accountability and service delivery significantly. Governments, by learning from successful implementations, need to prioritise capacity-building and institutional reform that solves adoption barriers to successful implementation in PFM systems
Linear and Asymmetric Interactions of Bank and Stock Market Development in the Face of Global Economic Uncertainty: a Focus on the Nigerian Economy
No full textThis study explores the functional interaction between bank development and stock market development in the face of uncertainty variables. The geography of the study is one of the largest economies in Africa—Nigeria—regarding the following variables: credit to the private sector (CPS), broad money (M2) stock market capitalization (MCAP), and industrial production (IP), which are all scaled by the gross domestic product (GDP) and used in natural log form. Additionally, we included the natural logarithm of a measure of monetary policy uncertainty, which represents the uncertainty variable. In terms of methodology, the study uses monthly time series data from 1990:M1-2022M4 (384 observations) and adopts the linear and nonlinear autoregressive distributed lag model. We conclude that both positive and negative changes in policy uncertainty drive bank development. Industrial production did not significantly impact bank and stock market development, and monetary policy uncertainty shows a negative long-run linear relationship with market development. In addition to other significant findings, this study contributes to the literature by demonstrating that monetary policy uncertainty impacts both the stock market and bank development. Given that policy uncertainties impact bank and stock market developments, it is prudent to implement mitigants and safety nets when formulating policies for bank and stock market development
Using Network Models to Understand Biological Signaling Architecture
No full textEngineers have developed abstract network models to better understand the recurring problems faced by communication systems. This paper argues that these models can be generalized to describe biological communications systems given that they share many requirements with human-designed systems, including functional requirements and physical constraints. Leveraging collaboration, biologists and engineers can work together to use well-understood communication systems, designed to carry data across a computer network, as a model for analyzing less well-understood biological communication systems in order to make predictions and uncover previously unknown functionalities. To illustrate this approach, we apply the Recursive Internet Network Architecture model (RINA) to two biological communications systems: DNA-to-ribosome signaling and phosphorylation signaling in bacterial chemotaxis. The RINA model categorizes biological observations as solutions to the familiar design requirements of multiplexing, marshaling, error control, and flow control. This approach offers a structured framework for analyzing biological communication systems that yields new insights into why they are structured as they are and how to further explore them
Couple in Period Costume
No full textA black and white negative of people in period costume to celebrate the centennial of East Texas State University.https://lair.etamu.edu/scua-univ-photos-browse-all/2686/thumbnail.jp
Woman in Period Costume
No full textA black and white negative of a person in period costume to celebrate the centennial of East Texas State University.https://lair.etamu.edu/scua-univ-photos-browse-all/2688/thumbnail.jp
Investment Analysis of Costco: A Comprehensive Strategic and Financial Evaluation
No full textWe provide an investment analysis of Costco Wholesale Corporation by conducting an analysis of the fundamental business model, industry standing, financial performance, and long-term investment potential. As a leader in the warehouse retail industry, Costco has experienced significant growth through its cost-efficient operations, bulk sales approach, superior supply chain management, membership fee revenue streams, high quality product offerings, and strong customer loyalty. This research seeks to answer the question: Is Costco a good investment opportunity based on its valuation, competitive positioning, financial performance, and overall industry outlook? We begin with a business and industry overview, analyzing Costco’s business strategy in the wholesale retail sector. This section will provide the reader with a detailed qualitative analysis by using Porter’s Five Forces framework and SWOT analysis. We then provide a financial analysis using a twostep framework, beginning with a detailed financial evaluation of Costco individually, then comparing Costco’s financial performance with rival firms and industry benchmarks. We use quantitative methodologies including a Discounted Cash Flow (DCF) model, sensitivity and scenario analysis, and financial ratio analysis. We provide an analysis on return on equity (ROE), profit margins, debt ratios, and operating efficiency. We provide a risk analysis to evaluate multiple critical macroeconomic factors, including inflation, tariffs, and government policy. Additionally, the risk analysis will assess operational and firmspecific risks such as supply chain dependency and disruptions, geographic store concentration and dependency, changing consumer demand, and competitor actions. The thesis concludes with a final investment recommendation, combining all the analysis findings into one comprehensive conclusion
School Board Members’ Perceptions of Their Roles in Improving Student Academic Performance: A Narrative Inquiry Study
No full textThis qualitative, narrative inquiry study explored school board members’ perceptions of their role in the academic achievement of the district in which they serve. School board members play a critical role in shaping educational policies, allocating resources, and overseeing district leadership, yet their direct influence on student achievement remains an area of ongoing investigation. This study sought to understand how school board members perceive their impact on student academic outcomes and to identify practices that may enhance their effectiveness in supporting achievement. Using a narrative inquiry approach, semi-structured interviews were conducted with five school board members from various school districts. Participants shared their perspectives on the relationship between governance decisions, district leadership, and student academic success. The study examined key themes related to board-superintendent relations, policy implementation, and strategic decision-making and their link to student achievement. The unified conceptual framework guided the analysis by integrating governance theories and educational leadership models to provide a comprehensive understanding of board members’ roles in fostering academic success. Findings suggest that school board members perceive their influence on student achievement as indirect yet significant, primarily through policy development, budgetary decisions, and superintendent accountability. Participants emphasized the importance of collaboration with district leadership, data-driven decision-making, and a shared vision for academic excellence. The study highlights the need for ongoing professional development for school board members to strengthen their capacity for informed governance. These findings contribute to the growing body of research on educational governance and provide insights for policymakers, educational leaders, and board members seeking to maximize their impact on student success
Experiences Of LGBTGEQIAP+ Counselor Educators Within Systems of Power in Higher Education
No full textAlthough existing research provides support and insight for understanding how systems of power manifest in higher education and how such systems impact LGBTGEQIAP+ faculty in interdisciplinary fields, currently no research exists examining how LGBTGEQIAP+ counselor educators experience systems of power. The purpose of this qualitative study was to explore the lived experiences of LGBTGEQIAP+ counselor educators in CACREP-accredited programs related to their experiences of systems of power in higher education. Participants engaged in an initial interview via Zoom and were asked to review verbatim transcripts as a preliminary member checking procedure. After data from the initial interview were coded, participants completed a second Zoom interview to review prospective themes and provide feedback for further data analysis. This study utilized hermeneutic phenomenology, grounded in a theoretical framework of queer theory and intersectionality, to analyze participant interview data related to their lived experience as LGBTGEQIAP+ counselor educators. Four essential themes emerged from the data analysis: (a) role of LGBTGEQIAP+ identity and need for queer community, (b) intersecting and overlapping forms of power, (c) hostile versus safe, supportive work environment, and (d) pervasive impact of sociopolitical and cultural context. Significant findings from this research study related to how power manifests in higher education settings, qualities and characteristics of hostile or supportive work environments, and the impacts of those environments on LGBTGEQIAP+ counselor educators are discussed, as well as recommendations for future research
Metacognition and Cognitive Complexity in Counselors-in-Training
No full textCounseling is a complex specialty requiring rapid differentiation and integration of information to form a working conceptualization of a client’s concerns. These abilities, collectively referred to as cognitive complexity, develop over time and are an indicator of professional development. Advancements in the study of expertise development have shown that identifying and intentionally training the cognitive skills underlying domain-specific expertise is possible. The present quantitative, non-experimental study examined two known cognitive skills – cognitive complexity and metacognition – across three period in initial counselor training to identify relationships between the skills and to provide an emerging profile of how counselor thinking changes with education. This information will inform the growing body of work concerning counselor development and trainable cognitive skills
Influence of Pyrimidine Supplementation on Pullulan Production by \u3ci\u3eAureobasidium pullulans\u3c/i\u3e ATCC 201253
No full textPullulan is a maltotriose-containing glucan that has several commercial applications. This study explores the effect of pyrimidine supplementation on pullulan production by Aureobasidium pullulans ATCC 201253. The main objective of the study, which used fed-batch fermentation, explored whether uracil, uridine, cytosine or orotic acid supplementation enhanced fungal pullulan production when sucrose or glucose served as the carbon source. The fungal cultures were grown in a phosphate-buffered medium at pH 6.0 with aeration (200 rpm) for a period for 120 h at 28℃. The pullulan produced was precipitated by ethanol. The fungal cells were collected by centrifugation to determine cellular biomass. In sucrose-grown cells, cytosine supplementation following 48h produced the highest pullulan yield after 120 h at 28oC. In glucose-grown cells, uracil supplementation after 72 h produced the highest pullulan yield after 120 h at 28oC. In sucrose-grown cells, cytosine supplementation after 48 h produced the highest pullulan level which was the highest pullulan concentration produced during this work. Uridine phosphorylase and cytosine deaminase activities were detected in cell extracts independent of carbon source with the activities being higher in glucose-grown cells. The fungal cell utilization of uridine or cytosine is explained by the presence of these enzymes