Transportation Algorithm uses for solving Transportation Problem to find feasible solution which may optimal or not. This is now a challenge that developed such an algorithm which gives optimal solution without using Optimality Methods like as MODI, Stepping-Stone. For this reason there are several transportation algorithm exists for solving TP like as North West Corner Rule (NWC), Least Cost Method (LCM), Vogel’s Approximation Method (VAM) etc. where VAM provides the feasible solution which is lower than NWC and LCM and for some case of TP it coincides with optimal solution. In this paper we proposed a new approach named “Implied Cost Method (ICM)” where feasible solutions are lower than VAM and very close to optimal solution or sometimes coincides with optimal solution.

The generation of electricity and consumption of energy in general, result adverse effects on the environment. Barapukuria is the only natural coalmine reserve in Bangladesh that is currently in operation. Barapukuria thermal power plant produces electricity from the reserved coal. The coal available in Bangladesh is of very high quality, with low ash content and high calorific value. Coal quality plays a great role in environmental impact as well as gaseous emissions. Source of water is the major problem for the Barapukuria thermal power plant and there is a poor disposal system of the waste water. By collecting the secondary data from the authority of the Barapukuria thermal power plant, this study was accomplished at Barapukuria thermal power plant to evaluate the pollutant (SO2) emission rate and its impact on human health due to air pollution. In this study attempts were made to find out the major environmental impacts to Barapukuria thermal power plant and finally showed the possible recommendations to reduce the impacts.

The Indian BPO companies are the important sectors in which the 37 percent growth is observed last three years and various companies are now looking for the varied jobs through the outsourcing assignments within and outside the country can be take. This paper highlights on the BPO industry in India sector wise share of the companies dynamisms of the industry and various risks and suggestions for mitigation of risks.

This article discusses the past twenty-five years of economic and political transition in Poland. It traces the origin of the “Polish dilemma” by pointing out the “Grand Failures” of the command-and-control economy; discusses the philosophical underpinnings of the reform effort; and delineates the major components of the Balcerowicz Plan—with a special emphasis on Poland’s privatization program. The article then moves to a discussion of the importance of Foreign Direct Investment (FDI) in the Polish economy and describes several important surveys which point to the success of the Polish experiment in areas such as business attractiveness, overall climate for business, and business friendliness. In addition to providing up-to-date statistics on Polish economic performance through the end of 2013, the article concludes with an observation as to the future for Poland’s commitment to economic change and economic development. The authors have spent more than twenty five years researching, writing, and commenting on economic transition in Poland, publishing more than 35 peer-reviewed academic articles, 51 papers, and two academic-research books during the period of their collaboration. Much of the background information for this paper is based on prior research, framed especially for this appraisal.

This paper builds on the existing literature by studying the linkages between advertising expenditure, sales and profits in India. The paper takes a sample of 100 FMCG companies in India and studies their advertising and sales for the period ranging from 2001-02 to 2010-11.The study uses various tools including Mean, Standard Deviation, Coefficient of Variation, Kurtosis, Skewness, Correlation, Regression for getting insights into the data. Econometric analysis including Auto-correlation, Partial Auto-correlation, Augmented Dickey-Fuller test, Vector Auto Regression, Variance Decomposition Analysis, Johansen’s Cointegration and Vector Error Correction Model have been employed to find out the bivariate relationship between the variables under reference. The paper points towards the dependency of sales revenue and profit after tax on advertising expenses besides showing an obvious impact of sales revenue on profits. The paper provides significant inputs for the further studies that may focus on adding more variables such as profits and firm value, and study the multivariate relationship among them.

Electro-thermal characteristics of conductive layer with edge crack and internal hole subjected to steady current has been studied numerically. In this paper, an attempt has been made to determine the effects of presence of edge cracks or internal hole in conductive layers with different parameters by finite element method using COMSOL Multiphysics Simulation. The characteristics are evaluated in terms of electrical and mechanical parameters that can be expressed in terms of electric potential and temperature at different locations of the layer. The result shows that the generated temperature profiles are affected by edge crack or internal hole in a conductive layer. The effects of practical issues are also being analyzed which include variable crosssection, various materials, variable material properties, electrical and thermal insulation etc.

The audit of Public Enterprises by the National Audit Office (NAO) of Taiwan, has put more emphasizes in performance audit in recent years. The subjects of audit have also been changed from business management to public issues. In March 2012, Taiwan decided to raise electricity price. This policy brings alone the price raising and the complaint of people. The public queried some unreasonable things about purchasing electric power from cogeneration companies and independent power producers. The article will introduce the connotation of performance audit then will take electricity purchase of Taipower Company as an example to introduce the practice and result of public enterprises performance audit in Taiwan.

Because of the importance of institutions’ resources and their risks where changes related to Enterprise Resources Planning Systems as commercial operations are not easily to be implemented in terms of time and cost This paper came to identify the impact of applying standard 21which is one of the standards used in auditing information technology on reducing the risks of Enterprise resource planning (ERP) systems, A random sample consisted of 30 person who are specialized in information technology and auditing in the Jordanian industrial companies was selected, the result of the paper showes hatThere is an impact of applying standard 21 on reducing Enterprise resource planning (ERP) systems risks. Also showes that the auditors of information technology realize Enterprise resource planning (ERP) systems risks.

In Pakistan about 7 to 9 million people are living with HBV and 10 million people are living with HCV, with higher morbidity and mortality. This article reviews prevalence of Hepatitis B and Hepatitis C virus in Pakistan and risk factors associated with transmission of viral hepatitis. A literature search was conducted on research articles from Pubmed, PakMediNet and Google scholar. Prevalence of HBV and HCV infection varies in different regions due to inadequate knowledge and non implementation of international health standards. Majority of Pakistani population lives in rural areas as compared to urban areas. But unfortunately, up to date, no prevalence study has been reported from rural areas of Pakistan depicting HBV and HCV infection. Prevalence of HBV in general population, peds, pregnant women and IDUs was reported 4.5%, 1.8%, 0.34% to 12.62% and 22.4% respectively. Prevalence of HCV in general adult population, pediatric population, young population applying for recruitment, injecting drug users and multitransfused population was reported 4.95%, 1.72%, 3.64%, 57% and 48.67% respectively. Due to rapidly increasing threat of viral prevalence in Pakistani societies, it is hypothesized that Pakistan neither need enemies nor nuclear war; instead its rapidly increasing hepatitis epidemics can potentially wipeout the entire nation.

Employees are regarded as a most valuable resource and the main driver for organizational success. In order to be successful, an organization needs to consistently motivate employees so that they can act toward the goals of the organization and have a strong desire to remain in the organization. This study attempted to draw influences of different motivational factors such as salary adequacy, future security, social dignity/status, career ambition, training and development, comfortable physical environment,