Outsourcing Research Articles

Transcriptomic, histological and biochemical analyses of Macrobrachium nipponense response to acute heat stress

Temperature is an essential environmental factor affecting the viability of organisms. Temperature changes could cause damages or even death. The oriental river prawn, Macrobrachium nipponense, is widely distributed in East Asian countries, and has been an important economical aquaculture species in China since 1990s. This prawn belongs to crustaceans, which is a kind of ectotherms and very sensitive to temperature changes due to their relatively low internal metabolic heat production and their high thermal conductivity. In order to reveal the thermal adaptation mechanisms, M. nipponense were acclimated at 25 °C for 24 h, and successively challenged at 30 °C and 35 °C for 24 h in the same tank, respectively. And histological, biochemical and transcriptomic analyses were carried out on the gills and hepatopancreas under different temperatures. The results showed that different degrees of histological damages were discovered both in the gills and hepatopancreas of M. nipponense at 30 °C and 35 °C. The digestive, metabolic, and antioxidative capacity were enhanced in the gills and hepatopancreas of M. nipponense at 30 °C and 35 °C. A total of 2293 and 3304 differentially expressed genes (DEGs) were identified from the gills and hepatopancreas, respectively. These DEGs were significantly involved in the regulation of transcription, proteolysis, nucleus, cytoplasm, metal ion binding, and ATP binding by Gene ontology (GO) enrichment analysis. Furthermore, the DEGs in the hepatopancreas were significantly enriched in KEGG pathways including neuroactive ligand-receptor interaction, thyroid hormone synthesis, and ECM-receptor interaction. And the DEGs in the gills were enriched in KEGG pathways including cGMP-PKG signaling pathway, ribosome, and calcium signaling pathway. These results could be helpful for further understanding the molecular mechanisms underlying the thermal response of M. nipponense, and increasing knowledge of the regulation mechanisms of freshwater crustaceans in the context of global warming.

THEORETICAL AND ANALYTICAL SUBSTANTIATION OF THE FACTORS AFFECTING THE LEVEL OF SERVICE QUALITY MANAGEMENT OF RAILWAY TRANSPORT ENTERPRISES

The purpose of the study: theoretical and analytical substantiation of factors affecting the level of quality management of services of railway transport enterprises in Ukraine.The article analyzes the main scientific works of domestic and foreign scientists regarding the determination of the factors affecting the level of service quality management of enterprises, including railway transport enterprises. This is especially acute during the period of hostilities taking place on the territory of Ukraine. Thus, during the period of hostilities, the number of transportation services increased, especially due to the evacuation of the population and free travel. That is why the development of the potential of transport enterprises, including railway ones, is of crucial importance. The dynamics of changes in the transportation of passengers and cargo by modes of transport are presented in the paper with railway transport as a priority. The category of concepts " product quality" and "quality of services" has been analyzed.The internal (production, socio-psychological, human, organizational) and external (political, economic, social, technological, ecological, cultural, medical-biological) factors that affect the quality of services have been singled out, as well as the factor that affects the level of service quality management of railway transport enterprises, which, according to the authors, includes: reliability, safety, sensitivity, competence, accessibility, sociability, understanding, materiality, as physical parameters of the service, trust, courtesy. An integral indicator of the quality management level of railway transport enterprises is proposed. It has been found that in the future the construction of an integral indicator of the level of service quality management of railway transport enterprises and the determination of its forecast values may form the basis of the development of the state regional development strategy and separately be important for the development plans of railway transport enterprises.

METHODOLOGICAL JUSTIFICATION OF MANAGEMENT DECISIONS IN THE INVESTMENT AND INNOVATION SPHERE

In the study, attention is updated to the issues of management of the processes of investment and innovation development of business entities. The purpose of the research is to form methodological and applied support for the justification of management decisions in the field of investment and innovation development of economic entities. It is shown that the restoration and further strengthening of competitive positions, increasing the social and economic efficiency of enterprise management requires a more active and systematic introduction of innovations. It was concluded that one of the most important prerequisites for innovative activity is its financial, in particular, investment support. It is shown that the substantiation of the theoretical-methodical and applied basis for the justification and adoption of management decisions in the field of investing in the innovative development of enterprises is becoming highly relevant. It is pointed out that there is still a lack of a full-fledged methodology for justifying management decisions in the field of investment and innovation development of enterprises. It has been established that the application of the investment-innovation approach to the development of enterprises, which means a specific type of strategic management decision-making in the field of operation and development, which allows directing business processes to new, more effective parameters, covering all aspects of the enterprise’s activities and ensuring their improvement in innovative ways principles, today it is becoming more and more irreplaceable. It is substantiated that in order to ensure a sufficient variability of innovative approaches to development, the classification of their types should be applied, supplemented by approaches based on such classification features as competitive positions on the innovation market, the target orientation of financing of innovative activity, its directions, types of innovation policy, functional areas of innovation implementation. The applied value of the research results lies in the formation of a qualitative system of substantiation of management decisions at domestic enterprises through the implementation of an investment-innovation mechanism for supporting investment-innovation activities, which consists of a set of methods and tools for investment support for innovative development based on the use of internal and external financial and investment assets, institutional basis, organizational and information support. The scientific novelty of the research results lies in the identification of methods (forecasting and planning, budgeting, analysis, scenario modeling, regulatory and balance analysis, controlling, auditing, monitoring and technology outsourcing) and tools (normative regulation, economic incentives, standardization, reporting, informing, automated management and programming) investment support for innovative development of business entities.

E083 A UK review of the use of MRI in the diagnosis of axial SpA

Abstract Background/Aims The National Axial Spondyloarthritis Society (NASS), in collaboration with the British Society for Spondyloarthritis (BRITSpA), sought to understand the current use of and access to MRI in the diagnosis of patients with suspected axial SpA across the UK. They sought to understand if previous inconsistencies in MRI use in clinical practice had improved since the development and publication of a set of recommendations by BRITSpA in 2019. Methods NASS used a Freedom of Information (FOI) request to survey all UK NHS Trusts and Health Boards, assessing the use of MRI in the diagnosis of axial spondyloarthritis (axSpA) and radiologists’ awareness and use of the 2019 BRITSpA consensus guidance. Responses from radiology departments, including musculoskeletal radiologists, were compared against those from the 2017 BRITSpA survey to evaluate changes since the 2019 BritSpA guidance. Results At the time of submission, full responses had been received from 70 trusts across the UK. 61% of respondents reported MRI wait times less than 2 months, compared to 90% previously. 34% of trusts reported using specialist outsourcing services and 30% reported using non-specialist outsourcing services (these data were not available in the previous survey). 89% of respondents routinely used MRI as a diagnostic test, irrespective of abnormalities detected on plain x-rays; by comparison, in the previous survey only a minority routinely used MRI instead of radiographs and the majority (65%) would only use MRI if specifically requested by rheumatologists. All respondents’ MRI protocol included the sacroiliac joints and some combination of spinal segments, as recommended in the consensus guidelines. The consistency of spinal coverage had increased compared to the previous survey, where 5% reported scanning the SIJs alone. Nearly all respondents (97%) utilised fat-suppressed, water sensitive sequences while 77% used fat-sensitive sequences in line with the recommendations. 79% (SIJs) and 73% (spine) of respondents reported being aware of formal recommendations regarding specific MRI features used in the diagnosis of axSpA. For both anatomical sites, less than half of respondents specifically reported awareness of the recommendations regarding imaging features in the 2019 BRITSpA consensus guidance. Radiologists reported using a variety of radiological features and combinations of features (in both the sacroiliac joints and spine) for diagnosis, but the specific features (and combinations) varied widely. Conclusion These data highlight some areas of improvement but also some problematic areas. The routine use of MRI and of recommended MRI protocols have both increased since 2017. However, awareness of the BritSpA consensus guidelines is poor and there is a need to raise awareness of the consensus guidance. Doing so could help to improve consistency, speed and accuracy of diagnosis. The increase in wait times and reliance on outsourcing, including non-specialist services, is a concerning development that warrants further attention. Disclosure T.J. Bray: Other; Tim is working with National Axial Spondyloarthritis Society (NASS) as a clinical associate. This project is supported by NASS. J. Eddison: None.

Appropriating IT outsourcing for IT alignment: An adaptive structuration theory perspective

Previous studies on IT alignment have attempted to address if, and how, the presence of IT outsourcing can help attain IT alignment. In this study, we advance the literature by investigating how organizations appropriate IT outsourcing for achieving IT alignment. Specifically, drawing on the adaptive structuration theory (AST), we construct a model examining factors associated with outsourcing appropriation, including consensus of appropriation (COA) and faithfulness of appropriation (FOA), and how the latter are associated with IT alignment. To test our proposed model, we use a questionnaire survey of 170 IT executives working in Chinese firms. Our results indicate that both shared IT affordance for knowledge acquisition and boundary spanning positively affect COA and FOA. Boundary buffering positively affects the FOA, but not the COA. Further, our results also show the positive effects on IT alignment from COA and FOA, and the significant moderating effects of adoption of cloud computing and the non-significant moderating effects of degree of outsourcing in the relationships. Interestingly, the moderating effects of three cloud computing adoption modes (SaaS, PaaS, and IaaS) on the impact of outsourcing appropriation on IT alignment vary significantly. These findings enrich our understanding towards how to appropriate IT outsourcing for IT alignment and contribute to the literature on IT alignment in IT outsourcing.

Compound‐specific stable isotopes resolve sources and fate of polyunsaturated fatty acids in biota of headwater streams

Abstract Organisms at the base of stream food webs are typically poor in long‐chain polyunsaturated fatty acids (LC‐PUFA), especially in docosahexaenoic acid (DHA), whereas consumers at higher trophic levels are often rich in LC‐PUFA. For example, fish tissues, especially the brain, are DHA‐rich. This obvious mismatch between consumer LC‐PUFA and their basal dietary supply may result from selective retention and/or endogenous conversion of dietary precursors to LC‐PUFA. To determine which is more likely, we investigated compound‐specific carbon stable isotopes in PUFA (δ13CPUFA) of potential basal resources (stream epilithon, leaf litter) and consumers (invertebrates, European bullhead, and two salmonid species and their brain, eye, liver, and muscle tissues). We predicted that consumer‐PUFA, depleted in 13C values relative to their dietary sources, would indicate internal de novo PUFA synthesis. Alternatively, higher consumer‐δ13CPUFA values would imply selective retention of aquatic (epilithon and conditioned leaves) rather than terrestrial resources or internal production, irrespective of trophic levels. Invertebrate grazers and predators resembled δ13C values of essential fatty acids (δ13CEFA) of benthic algae, while shredder‐δ13CEFA values reflected those of conditioned rather than fresh leaves. Lower eye‐δ13CEFA values of salmonids than in livers indicated high retention of dietary PUFA sources (invertebrates and epilithon). Stable isotope values of eicosapentaenoic acid suggest that all consumers retained algal EPA, while insectivorous fish produced DHA in their liver. There is no further evidence from carbon stable isotopes for local PUFA conversion within neural tissues. Our study demonstrates that δ13CPUFA can be used to track sources of these highly functional molecules in aquatic consumers and highlights the importance of algal derived‐PUFA for these consumers in oligotrophic headwater streams.

Neurocognitive bases of self-monitoring of inner speech in hallucination prone individuals

Verbal hallucinations in schizophrenia patients might be seen as internal verbal productions mistaken for perceptions as a result of over-salient inner speech and/or defective self-monitoring processes. Similar cognitive mechanisms might underpin verbal hallucination proneness in the general population. We investigated, in a non-clinical sample, the cerebral activity associated with verbal hallucinatory predisposition during false recognition of familiar words —assumed to stem from poor monitoring of inner speech—vs. uncommon words. Thirty-seven healthy participants underwent a verbal recognition task. High- and low-frequency words were presented outside the scanner. In the scanner, the participants were then required to recognize the target words among equivalent distractors. Results showed that verbal hallucination proneness was associated with higher rates of false recognition of high-frequency words. It was further associated with activation of language and decisional brain areas during false recognitions of low-, but not high-, frequency words, and with activation of a recollective brain area during correct recognitions of low-, but not high-, frequency words. The increased tendency to report familiar words as targets, along with a lack of activation of the language, recollective, and decisional brain areas necessary for their judgement, suggests failure in the self-monitoring of inner speech in verbal hallucination-prone individuals.

Irreversible thermodynamics of surfaces and interfaces: Special reference to the strained thin solid films on the substrates: Theory and practice

The realization of nanoscale devices largely depends on our ability to control and manipulate interfacial interactions and, thus, understanding of the mechanisms of surface/interface instabilities. In this work, theoretically as well as technologically important and distinct two thermodynamic systems, which are exposed to (isobaric) and isolated from (isochoric) external body forces and surface tractions, are formulated by using irreversible thermodynamics in combination with the generalized variational method. The starting point for the present formulation closely follows up the Fowler and Guggenheim [Statistical Thermodynamics (University Press, Cambridge, 1952)] interpretation of the Planck inequality [Über Prinzip Vermehrung Entropie: Ann. Phys. Series 2(32), 462 (1887)] for isothermal reversible and irreversible (natural) infinitesimal changes in heterogeneous systems (multi-phase and multi-component). By combining this fundamental principle with the interlink between the dissipation function and global internal entropy production postulates, two distinct sets of governing equations for the surface drift-diffusion flux as well as the rate of evaporation/condensation and/or the growth/recrystallization of amorphous solid thin films are obtained for isochoric and isobaric systems. The role of Eshelby's energy-momentum tensor in the generalized potential for the interface displacement is found to differ (opposite in sign) for isochoric and isobaric systems. To demonstrate the importance of these sign conflicts, two sets of computer experiments are performed on isochoric and isobaric systems. They showed us that the elastic strain energy density contribution to the generalized driving force for surface drift-diffusion alone favoring flat and smooth surfaces in isobaric systems regardless of the sign of the uniaxial stress (healing), rather than causing the surface roughness and even catastrophic crack initiation as the case in internally strained isochoric systems. Computer simulations allowed us to track down the dynamical behavior of test modules by furnishing surface and strain energy variations, combined with the Global Helmholtz free change, which indicates the existence of two regimes: initial smooth surface undulations followed up by the rather chaotic crack formation and propagation stage at the middle of the thin film supported by the stiff substrate. In this study, we mainly focused on the development kinetics of “Stranski–Krastanow” island-type morphology, initiated by the nucleation route rather than the surface roughening scheme. The physicomathematical model, which is based on the irreversible thermodynamics treatment of surfaces and interfaces with singularities [T. O. Ogurtani, J. Chem. Phys. 124, 144706 (2006)], furnishes us to have autocontrol on otherwise free-motion of the triple junction contour line between the substrate and the droplet without presuming any equilibrium dihedral contact (wetting) angles at edges. We have also demonstrated the formation of the Stranski–Krastanow (SK)-type doublet islanding (quantum dots) as a stationary nonequilibrium state in an epitaxially strained thin flat droplet on a rigid substrate by introducing the wetting potential—invoked by the quantum confinement—into the scenario and carefully selecting the system parameters (size and shape) for the isochoric system represented by [Ge/Si (100)]. It has been also shown that on the contrary to common perceptions, the Stranski–Krastanow islands are in genuine stationary nonequilibrium states in the sense of Prigogine if one invokes proper free-moving boundary conditions at triple junctions deduced from the irreversible thermodynamics rather than ad hoc periodic or reflecting constrains at the edges.

Faktor Kepuasan Kerja Karyawan Outsourcing Terhadap Kinerja

This study aims to determine the factors of job satisfaction of outsourced employees at PT. Catur Daya Sukses on performance. This study uses job satisfaction and performance variables to analyze the factors of employee job satisfaction. In addition, to analyze the influence on performance. In this study using quantitative methods by giving questionnaires to 10 employees with different divisions. Data was collected using the questionnaire method directly by providing a list of questions or questionnaires directly to the respondents. The results showed that the factor analysis was found to be the main factor influencing outsourced employee satisfaction in performance.

Managing the Knowledge Deficit in the German Automotive Industry

The combined effects of decarbonization and digitalization have had a significant impact on the German automotive industry, with different business models emerging that often involve new business alliances with other automotive companies and technology companies. This rapid and dramatic change momentum has resulted in a “knowledge deficit” in the industry, as regards the skills and know-how required to operate successfully in the digital economy. Using an inductive, qualitative research methodology, based on in-depth interviews with industry experts and practitioners, this article identifies the main areas in which skills, knowledge and competencies are lacking, and assesses the main ways in which the industry is trying to address the problem. A number of emergent issues are also discussed. The article finds that many years of technology outsourcing have left the industry deficient in core technology skills for software development, data management and architecture design, and that new competencies in cybersecurity, platforms and ecosystems, and sourcing management are also urgently needed. The industry is addressing this challenge through a combination of strategies, including major partnership arrangements with the big tech companies. The article concludes that entrepreneurial innovation and radical digital leadership will be required to adequately address the knowledge deficit in the digital era.

Waste from criticality to resource through an innovative circular business model: A case study in the manufacturing industry

In this paper, we describe and analyze the novel type of circular economy business model that we define herein as “open circular economy business model.” Unlike a typical circular business model based on six R-imperatives (reuse, recycling, redesign, regenerate, reduce, and recover), the analyzed business model leads to greater flexibility as it allows the incorporation of raw materials from the external organizational context into the internal sustainable production cycle. Hence, the societal benefits of adopting an open circular economy business model are potentially more significant than in the case of a conventional circular economy business model because it allows greater distribution of the benefits among heterogeneous external actors that interact with the organization. The study is based on the single case study of the Italian manufacturing company, which obtained significant market success by applying an open circular economy business model in the first few years since its incorporation. By examining in-depth interviews with principal organizational decision-makers triangulated with internal and external secondary data analysis, we describe the model's main characteristics while highlighting its strengths and weaknesses. The commercial success of the studied organization can be an incentive for direct and indirect competitors to implement similar business models resulting in the activation of system-level circularity-oriented behaviors.

DIVINE: A pricing mechanism for outsourcing data classification service in data market

Although data mining plays an essential role in enhancing business decision-making, currently, there are hardly any suitable online platforms available that can facilitate outsourcing data classification services in data markets. This paper presents an efficient and flexible online service platform architecture for data classification and delves into an in-depth study on pricing design to maximize revenue. To construct this online service platform, we address three significant challenges. Firstly, we focus on efficiently modeling accurate classifiers while minimizing consumption. Secondly, we design a flexible pricing mechanism with multiple levels. Lastly, we maximize online revenue based on incomplete information. Through comprehensive consideration of these three challenges, this paper proposes a query-based Data classIfication serVice with onlIne priciNg mEchanism, named DIVINE, which determines the transaction price of data classification services by learning buyers' valuations online. The theoretical analysis of this paper illustrates that DIVINE can ensure a constant (1+ϵ) competitive ratio compared to the maximal offline revenue with complete information. Finally, DIVINE is evaluated on UCI databases. The experimental results show that it not only exhibits low consumption, multiple levels, and two kinds of robustness but also outperforms existing state-of-the-art pricing mechanisms in terms of revenue, which can achieve about 90% of the optimal offline revenue and validates the theoretical analysis.

Relational governance in the ITO: the role of self-determination theory and the mediating effect of control perceived

ObjetivoLos investigadores en la materia reconocen la importancia de la relación entre contratista y contratado en el proceso de externalización de las tecnologías de la información (TI). Sin embargo, poco se sabe sobre el impacto del perfil del gestor en este proceso. Así, el objetivo de esta investigación fue analizar el impacto de la percepción de competencia, autonomía y relación de los gestores públicos en la gobernanza relacional (GR), así como, identificar el efecto del control percibido en esta relación.Diseño/metodología/enfoqueEste estudio utiliza un abordaje cuantitativo para investigar el impacto de las características de comportamiento de los gestores de TI a partir de la teoría de la autodeterminación (TAD). Los datos fueron recolectados en instituciones públicas brasileñas que actúan en las áreas de educación, finanzas, estadística y tecnología, y las hipótesis fueron identificadas y evaluadas utilizando la técnica de modelado de ecuaciones estructurales por mínimos cuadrados parciales (PLS-SEM).ConclusionesLos resultados identificaron que la autodeterminación de los directivos está relacionada con la percepción de control, en consecuencia, repercute en el GR al proporcionar sentimientos de competencia y autonomía capaces de construir una relación beneficiosa con el proveedor de TI.Implicaciones prácticasEste estudio promueve la comprensión de que la alta dirección necesita apoyar la autonomía de los directivos para aumentar sus niveles de motivación intrínseca a la hora de gestionar las entregas de los proveedores.OriginalidadLa aplicación de la teoría de la autodeterminación al contexto de la subcontratación de TI proporciona nuevos conocimientos sobre la mediación del control percibido al explicar la relación entre las expectativas y motivaciones de los directivos como un importante impulsor de la GR.

Computational investigation for reduction in auxiliary energy consumption with different cell spacing in battery pack

The need for battery storage systems is expected to grow quickly in the coming decade for a variety of applications, including electric vehicles, stationary storage and off-grid applications. Internal heat production in the lithium-ion battery chemistry is substantial in high-power applications, which is adverse to battery efficiency, long-term performance, and battery safety. Maintaining the battery temperature in the range of 15–45 °C is required for improved performance and safety of lithium-ion battery modules. The cooling methods consist of active and passive cooling, in which active cooling needs of additional power such as liquid cooling, forced air cooling, whereas in passive cooling, there is no need of additional power and employs phase change material cooling, and heat pipe, which require no additional power in the design of Battery thermal management systems. We focused on a designing of a forced-air cooling system for a battery module in this research. A Numerical model of a battery module has been developed in ANSYS Fluent software consist of ECM battery model and validated using the data of the previous study. The novelty of this work is that the subgrouping of the cells in the pack creates turbulence in the flow of heat extracting air. Ability of inlet air to extract heat at an end rows is increased and due to this, the end rows in the pack cool effectively. The modified design shows the improved cooling performance by 21.2 %. The reduced temperature rise in battery pack is achieved without using extra auxiliary power and extra volume. Modified design gives reduction in power consumption by 12.7 %.

Factors Influencing Accounting Outsourcing Using the Transaction Cost Economics Model

This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high levels of outsourcing of accounting tasks in the case of Montenegro, where, based on our sample, 75.4% of companies enter outsourcing arrangements with bookkeeping agencies or with external accountants. With an adaptation of International Accounting Standards (IAS) and legal requirements for submission of standardised year-end reports, there is evident growth of bookkeeping and financial service providers on the market and an evident trend of companies entering accounting service outsourcing with those agencies. A survey was developed to investigate 12 variables that, according to the TCE model, influence outsourcing decisions. The selection of variables was based on previous research in the field using the TCE or Resource-Based View model (the most common models used for this analysis). In contrast, new variables were introduced that measure the effects of the introduction of IAS through legal reporting obligations in Montenegro. By developing the model this way, it became possible to predict 47% of the variance of the dependent variable and to identify the main factors (other than price) that influence the decision of managers to outsource accounting services.

Ecosystem Metabolism Is the Dominant Source of Carbon Dioxide in Three Young Boreal Cascade‐Reservoirs (La Romaine Complex, Québec)

AbstractThe impoundment of rivers for multipurpose reservoirs has significant consequences to the carbon cycle, one of the most relevant being the increase in greenhouse gases emissions. Reservoirs have been shown to be net sources of such gases to the atmosphere, emitting between 0.8 and 1.08 Pg carbon dioxide (CO2) equivalents per year. Even though emission estimates have become common, less is known about the processes driving this CO2 excess, a prerequisite for understanding and ultimately predicting and managing CO2 emissions from reservoirs. In the present study, we aimed at exploring ecosystem metabolism (gross primary production, ecosystem respiration, and net ecosystem production [NEP]) and its environmental drivers in three young hydroelectric reservoirs in a cascade configuration but with distinctive morphometries (shape, depth, and size). By combining our metabolic measurements with a hydrological mass balance approach, we quantified the relative contributions of internal (ecosystem metabolism) versus external sources (tributaries and groundwater) to the reservoir surface diffusive CO2 emissions. There was a predominance of net heterotrophy in all sites, and metabolism played a key role in fueling CO2 fluxes in all three reservoirs, NEP alone being able to account for the measured fluxes in approximately 50% of all sites. Internal production was thus the main process explaining total reservoir CO2 diffusive emissions (∼100%), with groundwater and tributaries contributing similarly but more modestly (∼9% each). Our results contribute to our understanding of the processes underlying boreal reservoir carbon footprints, and in particular, for apportioning the emissions can be attributed to the reservoir itself.

Are Financial Intermediary Services Capable of Being Exempt from VAT in an Outsourcing Context?

In this article, the author examines the decision of the UK First-Tier Tribunal in eMerchantPay. In this case, the Tribunal analysed if certain outsourced services could qualify as financial intermediation services and therefore as exempt from VAT. The author argues that the conclusion reached by the FTT requires careful consideration and may not be applicable in all scenarios. It must be noted that, since HMRC did not lodge an appeal against it, the decision in eMerchantPay is final.

The Interdependence of Coordination and Cooperation in Information Technology Outsourcing

One of the critical success factors in information technology outsourcing projects is how partners learn through interactions with each other. This learning facilitates the complex problem-solving processes and enables partners to take different perspectives, explore alternatives, and seek innovation in outsourcing projects. For this learning to occur, partners must strive to enhance collaboration, but generally, collaboration is viewed too narrowly as partners engage in coordination and cooperation independently of each other. Our framework suggests that learning is more effective when partners collaborate by cooperating to pursue jointly determined goals and coordinating to adjust their actions toward these goals. This study compares the independent model of collaboration with the interdependent model. The interdependent model suggests that coordination and cooperation mechanisms are interdependent and jointly influence learning outcomes. The findings show that the interdependent model provides a better explanation of the impact of coordination and cooperation mechanisms on relational learning than the independent model. This finding provides a more comprehensive understanding of relationship dynamics between partners. It also provides guidance for developing collaboration mechanisms that help synergize coordination and cooperation. Our study further shows that the perceptions of coordination and cooperation mechanisms are not symmetric between clients and vendors.

Analysis of human resources for health in Afghanistan.

Despite large-scale investment in health service delivery outsourcing, few studies have examined human resources for health (HRH) in Afghanistan. To review the HRH situation of outsourced healthcare services in Afghanistan and evaluate nongovernment organization (NGO) investments in the health workforce. Two questionnaires were used for data collection. One gathered information about the characteristics of HRH in 2020 and the other collected budgetary data for 2017-2020 to analyse budget allocation and expenditure by NGOs on the health workforce. A total of 25 262 (65% male, 35% female) individuals were employed by NGOs in 31 provinces of Afghanistan. There was a critical shortage of personnel and a prevalence of gender imbalance across all provinces. Healthcare workers were mostly aged 26 to 30 years. Services were mostly provided by local NGOs and their scopes were not limited to outsourced projects. More than 75% of the budget of NGOs was allocated to the health workforce in 2017-2020, and more than 70% of allocations was spent on staff salaries, followed by other health workforce expenditure. Less than 5% was spent on capacity building. There is a gross shortage and large gender imbalance in the Afghanistan health workforce. It is essential to maintain and increase current financial and technical investments to ensure sustainability and enhance the fragile health system in Afghanistan.

A micromechanical constitutive model of high-temperature shape memory alloys

In this work, a new micromechanical constitutive model is constructed for high-temperature shape memory alloys. Different from the classical constitutive models, the microstructural patterns, heterogeneities of stress and strain fields at the microscopic scale are addressed. In the proposed model, three different inelastic deformation mechanisms, i.e., reversible martensitic transformation, irreversible transformation-induced plasticity, viscoplasticity, as well as their complex interactions, are considered. In addition to the well-known austenite and martensite phases, a new austenite-martensite interface phase is introduced to address the high local stress induced by the martensitic transformation. The modified Mori-Tanaka's homogenization scheme and Hill's interfacial operator are employed to determine the non-uniform stress fields of the three phases. To satisfy the thermodynamic compatibility of the proposed model, the driving forces and evolution equations of the three inelastic deformation mechanisms are derived based on the constructed Helmholtz free energy and the fundamental laws of irreversible thermodynamics. Inheritances of the plastic deformation induced by moving austenite-martensite (A-M) interface during repeated martensitic transformation and its reverse are incorporated. Temperature evolution caused by internal heat production and heat exchange with the ambient medium is also addressed. To validate the capability of the new constructed model, the predicted results of creep behavior and stress-assisted two-way shape memory effect of NiTiPd high-temperature shape memory alloys are compared with the experimental ones. The proposed model provides a theoretical tool for simultaneously analyzing the deformation behaviors at the macroscopic scale and underlying mechanisms at the microscopic scale.