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In predicting business failure it is useful to have techniques that allow you to select financial reasons that have high predictive power. In this paper an algorithm is proposed that in each iteration selects a subset of attributes through random matrix decomposition. Each subset of attributes is evaluated by its predictive capacity calculated using the technique k closest neighbors with cross validation. Keywords: attribute selection algorithm; business failure; financial reasons; CUR method.

Tajikistan's electricity system is in a state of crisis. Approximately 70 percent of the Tajik people suffer from extensive shortages of electricity during the winter. These shortages, estimated at about 2,700 GWh, about a quarter of winter electricity demand, impose economic losses estimated at over United States (US) 200 million dollars per annum or 3 percent of Gross Domestic Product (GDP). The electricity shortages have not been addressed because investments have not been made in new electricity supply capacity and maintenance of existing assets has not improved. The financial incentive for electricity consumers to reduce their consumption is inadequate as electricity prices are among the lowest in the world. Without prompt action to remedy the causes of Tajikistan's electricity crisis and with growing demand, the shortages could increase to about 4,500 GWh by 2016 (over a third of winter electricity demand) or worse. The World Bank undertook this study to assist the Government of Tajikistan (GoT) in finding ways to overcome the current electricity shortages and establish a sound basis for meeting the growing electricity demand in Tajikistan. The study focuses on the investments and policy reforms needed between now and 2020 to strengthen the financial, technical and institutional capacity of the Tajik power sector and prepare the GoT for undertaking a major expansion of power supply capacity. The study excludes large hydropower plants with storage, given their complexity and global experience that such projects are subject to delays. The winter electricity shortages are caused by a combination of low hydropower output during winter when river flows are low and high demand driven by heating needs. The GoT should focus its immediate attention on three ways to eliminate the current winter power shortages: 1) ambitious energy efficiency plans to reduce uneconomic power usage; 2) new dual-fired thermal power supply to complement the existing hydropower supply during winter; and 3) increased energy imports to leverage surplus electricity supply in neighboring countries.

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A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies have restated their financial reports in China, and explore the implications of the content, severity and reasons for restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as fraudulent by regulators in China. Second, the following results also are revealed: (1) financial statements, except balance sheet restatements, provide insights into the revelation of fraudulent behaviors, (2) the severity of restatements is positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future fraud occurrences. These results imply that restatement announcements and their different characteristics provide important information for detecting financial statement fraud.

Background Despite an increased uptake of option B+ treatment among HIV- positive pregnant and breastfeeding women, retaining these women in care is still a major challenge. Previous studies have identified factors associated with loss to follow-up (LTFU) in HIV care, however, the perspectives from HIV-positive pregnant and breastfeeding women regarding their LTFU in option B+ needs further exploration. We explored reasons for LTFU and motivation to resume treatment among HIV-positive women initiated in option B+ in an Urban setting. Methods A descriptive qualitative study was conducted at three public care and treatment clinics (CTC) (Buguruni health center, Sinza hospital, and Mbagala Rangitatu health center) in Dar es Salaam, Tanzania between February and May 2017. In-depth interviews were conducted with 30 HIV-positive pregnant and breastfeeding women who were lost to follow up in the option B+ regimen. Analysis of data followed content analysis that was performed using NVivo 10 computer-assisted qualitative data analysis software. Results Eleven women were lost to follow-up and did not resume Option B+, while 19 had resumed treatment. The study indicated a struggle with long term disease amongst HIV-positive pregnant and breastfeeding women initiated in option B+ treatment. The reported reasons contributing to LTFU among these women appeared in three categories. The contribution of LTFU in the first category namely health-related factors included medication side effects and lack of disease symptoms. The second category highlighted the contribution of psychological factors such as loss of hope, fear of medication side effects and HIV-related stigma. The third category underscored the influence of socio-economic statuses such as financial constraints, lack of partner support, family conflicts, non-disclosure of HIV-positive status, and religious beliefs. Motivators to resume treatment after LTFU included support from health care providers and family members, a desire to protect the unborn child from HIV-infection and a need to maintain a healthy status. Conclusion The study has highlighted the reasons for LTFU and motivation to resume treatment among women initiated in Option B+. Our results provide further evidence on the need for future interventions to focus on these factors in order to improve retention in life-long treatment.

Purpose>This study examines the family- and non-family-related reasons that may determine the choice of the anticipated entrepreneurial exit strategy (exit intention).Design/methodology/approach>The study is based on a survey of 267 owner-managers of micro-and small-sized firms in Poland and focuses on their exit intentions (rather than actual actions) as precursors to entrepreneurial exit. Structural equation modelling (SEM) was used to test the hypotheses.Findings>The results show that family-related reasons may encourage entrepreneurs to choose the stewardship strategy over the financial harvest or voluntary cessation strategies, while non-family-related reasons such as maintaining financial independence and health may encourage the choice of the financial harvest or the voluntary cessation strategy.Originality/value>This research contributes to both the entrepreneurial exit literature and psychological ownership theory by demonstrating the potential relevance of psychological ownership in the selection of exit strategies.

Purpose Counterfeit currency ranges from a low-quality colour scanner/printer notes to high-quality counterfeits produced by hostile powers. Detecting counterfeit money notes is a national priority due to its huge negative economic impact. However, no automatic mechanism exists for identifying the source of counterfeit notes, which is a more sophisticated and critical problem. This paper aims to evaluate the procedure or mechanism which are followed by banks for fake not reporting and the effectiveness of this mechanism. Design/methodology/approach For doing this research, primary data has been collected from bank staff (particularly front desk staff like cashier/teller). A very simple and short questionnaire has been prepared where the researcher just wants to explore that up to what extent bank staff is aware about the clauses of the counterfeit currency note (CCN). Findings The result shows that in approximately 38% of cases, bank staff return the fake notes to the customer without reporting, and approximately 57%–58% are unaware of the fake currency notes reporting to the nodal bank office and police. Practical implications Banks themselves have to take stringent actions to ensure that none of the CCNs circulate again in the economy if caught by bank officials. All the flaws in a system should be effectively monitored along with covering the loopholes in the system like lack of training, time-to-time sensitisation of front desk employees, providing protection to employees in case of any kind of threat from customer and reducing the burden of retaining the customer if a customer is at guilty. Originality/value This is the original work done by the researchers; in fact, the researchers were able to find only a couple of studies related to this kind of in-depth analysis in the literature. This study is done to provide feedback to the authorities on how the system is manipulated for organisational and self-interest.

Subject and purpose of work: The article is devoted to factors influencing the migration decisions of young Poles to the Kingdom of the Netherlands, and to showing the differences in their perception of the country of emigration and the country of immigration. The elements of youth policy in Poland and the Netherlands were also presented. The hypothesis adopted in the paper was that the decisions of young people in the labor market are mainly influenced by short-term financial aspects. Materials and methods: The observations and assessments used in the article were formulated based on the research literature on the subject, the statistical data collected by the institutions of Poland, the Kingdom of the Netherlands and the European Union, a questionnaire survey and own experiences gained from mobility. Results: The article outlines the course of migration trends of Poles and presents the causes of changes in the choice of the destination country for migration. It presents factors encouraging young people to take up employment in the country and those encouraging them to search a job abroad, specifically in the Netherlands. The barriers and facilities that may be encountered by young people seeking employment in the labor market in both countries were indicated. The reasons for the emigration of young people from Poland were discussed based on the results of the current study, that is a 400-person research sample obtained from an online survey. The aim of the study was to identify three important factors influencing the decision to emigrate and to evaluate this decision. Conclusions: The conducted analysis shows the complexity of the problems of migration of young people. Economic, political, social, cultural, and environmental factors have a significant influence on the decisions made. From the point of view of young people, the unattractive domestic labor market in terms of finance and development, and all the resulting consequences are the biggest problems.

We consider a supply chain with a single supplier and two retailers. The retailers choose their orders strategically, and if their orders exceed the supplier's capacity, quantities are allocated proportionally to the orders. We experimentally study the capacity allocation game using subjects motivated by financial incentives. We find that the Nash equilibrium, which assumes that players are perfectly rational, substantially exaggerates retailers' tendency to strategically order more than they need. We propose a model of bounded rationality based on the quantal response equilibrium, in which players are not perfect optimizers and they face uncertainty in their opponents' actions. We structurally estimate model parameters using the maximum-likelihood method. Our results confirm that retailers exhibit bounded rationality, become more rational through repeated game play, but may not converge to perfect rationality as assumed by the Nash equilibrium. Finally, we consider several alternative behavioral theories and show that they do not explain our experimental data as well as our bounded rationality model. This paper was accepted by loana Popescu, guest editor, operations management.