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                <text>Theory of capital structure decision: Overview of the banking industry</text>
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                <text>The relevance of capital structure decision in the banking sector is documented in this paper. It contributes to existing literature in a review of previous empirical studies and fundamental theories of capital structure. The study underscored the factors influencing the choice of funding in connection with the market timing theories such as Pecking Order theory and the trade-of-theory. Our investigation suggest that, the choice of capital vary across sectors and industries on the basis of business risks, corporate governance, profitability, internal controls, and efficiency. The study observed that most empirical researchers universally endorsed asset structure, industry volatility, corporate taxes and firm growth as strong determinants of capital structure. The above issues may either improve the solvency position of a form or trigger major financial distress depending on the source of capital.</text>
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                <text>This  study investigates the  difference  between  the utility  of  general  higher  education  (GHE)  and  Islamic higher education (IHE),students' enrolment intention, and their correlation. Data   werecollected   using questionnaires. The participantsof this study were 753 students  in  South  Kalimantan,  Indonesia.Researchers used convenience and snowballing sampling techniques. Data  analysis  used  the  Wilcoxon  Signed Rank   Test   and Spearman'scorrelation. This   study proves  that  the  level  of  utility  and  all  its  factors (economic  and  non-economic  benefit,  probability  ofsuccess,  and  cost)  differ  significantly  between  GHE and  IHE(Sig0.05). Moreover,  it  was found  that  all factors  correlate  with  enrolment  intention(Sig0.05).However, correlation coefficients indicate that the costof  GHE  and  IHE is  the  factor  with  the  weakest correlation  (p=0,139andp=0.084)  with  enrolment intention.  The  strongest  correlation  with  enrolment intention is the utilityof GHE and IHE(p=0,597and p=0.579)and  the  possibility  of  success  in  GHE  and IHE(p=0,614 and p=0.530). This study offerspractical recommendations for higher education institutions and suggests future research</text>
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                <text>The purpose of this study was to examine the relationship between liquidity and the financial performance of non-financial firms listed on the Ghana Stock Exchange (GSE). Panel data extracted from the audited annual reports of 15 listed non-financial firms for the period 2008 to 2017 was used for the study. In the study, financial performance of the firms was measured through Return on Assets (ROA), Return on Equity (ROE) and Return on Capital Employed (ROCE), whilst the Current Ratio (CR), Quick Ratio (QR) and the Cash Flow Ratio (CFR) were used to proxy liquidity. The study adopted the descriptive and inferential techniques of data analyses. All the study variables were analyzed through the descriptive statistics of mean, standard deviation, variance, minimum and maximum values, range, skewness and kurtosis. Since the study was a correlational study, the Pearson Product-Moment Correlation …</text>
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                <text>This new edition is designed for a one-semester introductory course in thermodynamics, either in mechanical or aerospace engineering or in an engineering science program. The book contains a section on the geometry of curves and surfaces in order to review those parts of calculus that are needed in thermodynamics for discussing the thermodynamic equations of state of simple compressible substances and their approximation by linear interpolation. It presents the First Law of Thermodynamics as an equation for the time rate of change of system energy, the same way that Newton's Law of Motion, an equation for the time rate of change of system momentum, is presented in dynamics and presents the Second Law mathematically as a lower bound for the time rate of change of system entropy. Moreover, this emphasis illustrates the importance of thermodynamics to the study of heat transfer and fluid mechanics.&#13;
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These laws and the associated new thermodynamic properties, energy and entropy, are introduced with extended motivating discussions rather than as abstract postulates, and connections are made with kinetic theory. Thermodynamic properties of the vaporizable liquids—condensable gases needed for the solution of practical thermodynamic problems (e.g., water and a typical refrigerant)—are presented in a unique tabular format that is both simple to understand and easy to use. All theoretical discussions throughout the book are accompanied by worked examples illustrating their use in practical devices. These examples of the solution of various kinds of thermodynamic problems are all structured in exactly the same way in order to make, as a result of the repetition, the solution of new problems easier for students to follow and, ultimately, to produce themselves. Many additional problems are provided, half of them with answers, for students to do on their own. Maximizes student understanding of problem-solving by creating a single structure to solve all thermodynamic state-change problems</text>
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