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Financial Metrics As Predictors Of Financial Vulnerability And Nonprofit Failure, Yossi Haimberg Mar 2025

Financial Metrics As Predictors Of Financial Vulnerability And Nonprofit Failure, Yossi Haimberg

Dissertations and Theses

Studying nonprofit's risk factors for financial vulnerability and possible demise is important because of the negative social consequences for both the failed organization and its stockholders. Financial vulnerability is a concern shared by all nonprofit's stakeholders as poor financial health affects nonprofit's ability to fulfill its mission, sustain its operations, and in many cases may result in a nonprofit demise. Advance knowledge on financial vulnerability has significant implications for nonprofit's leaders to develop corrective strategies to prevent failure.

Nonprofit scholars such as Tuckman and Chang, Greenlee, Hager, and Searing have contributed notable benchmarks in the field of nonprofit vulnerability, by …


Analisis Kemanfaatan Reception Facilities Pelabuhan Tanjung Perak Surabaya Guna Efektifitas Implementasi Marine Pollution Convention 73/78, Junaidi ., Pargaulan Dwikora Simanjuntak, Aditya Rinaldi Mar 2025

Analisis Kemanfaatan Reception Facilities Pelabuhan Tanjung Perak Surabaya Guna Efektifitas Implementasi Marine Pollution Convention 73/78, Junaidi ., Pargaulan Dwikora Simanjuntak, Aditya Rinaldi

Jurnal Administrasi Bisnis Terapan

Shore Reception Facilities (SRF) at ports are land facilities provided to receive ship waste, such as oil, ballast waste, waste water, solid waste and hazardous chemicals. This facility is designed to help prevent marine pollution caused by careless disposal of waste from ships. To protect the environmental quality of port waters, all waste generated from ship operations is prohibited from being thrown into the waters directly, and the port has an obligation to manage waste and provide waste storage facilities from ships (reception facilities). The theoretical/methodological approach used in preparing an evaluation of the use of Reception Facilities at the …


Health Equity & Parental Leave: Addressing Gaps In Maternal Health Policy, Destiny L. Smith Mar 2025

Health Equity & Parental Leave: Addressing Gaps In Maternal Health Policy, Destiny L. Smith

Public Health Capstone Projects

Objective: This capstone project at Duquesne University will address health equity by focusing on employer-provided maternal and parental leave policies in the United States among underserved groups. It aims to address the gaps in these policies and analyze how disparities in leave policies across different industries can impact maternal and infant health outcomes.

Priority Population Served: This study will primarily target underserved employees who had to take some type of leave policy while working for an intended employer.

Methods: This project will engage in data analysis of the 2024 BIRTH survey results that the Pittsburgh Business Group on …


"Feel For The Water": What Is It, Really?, Robert Keig Stallman, Kristine De Martelaer Mar 2025

"Feel For The Water": What Is It, Really?, Robert Keig Stallman, Kristine De Martelaer

International Journal of Aquatic Research and Education

The phrase, 'feel for the water,' is commonly used. But what does it really mean? The traditional idea of this 'feel' focuses on the sensation of touch and use of the hands to produce propulsion. But what about water resistance? Mastering a feel for how to reduce resistance is equally important as the unique relationship between aquatic propulsion and resistance is of great importance. While being in the water, the effects of gravity and buoyancy also need to be perceived by the learner and taught by the instructor. Reflection on the effects on propulsion-resistance and gravity-buoyancy requires relevant exercises to …


The Perceived Benefits Of And Barriers To Open-Water Swimming: A Mixed-Methods Examination, David Elliott Ph.D, Mark A. Christie Ph.D Mar 2025

The Perceived Benefits Of And Barriers To Open-Water Swimming: A Mixed-Methods Examination, David Elliott Ph.D, Mark A. Christie Ph.D

International Journal of Aquatic Research and Education

This study set out to determine the perceived benefits of, and barriers to, open-water swimming (OWS). Adopting a mixed-methods approach, six hundred and sixty-five open-water swimmers responded to an online survey consisting of the Exercise Benefits and Barriers Scale (EBBS) and a series of open-ended questions. Data from the EBBS revealed the strongest perceived benefits to be ‘Psychological Outlook’ and ‘Life Enhancement.’ In terms of barriers, those presented in the EBBS received low ratings with only ‘Physical Exertion’ considered as being somewhat problematic. Content analysis performed on the open-ended responses showed social aspects, mental well-being, and connection to nature as …


Evaluation Of Online Information On The Cold Shock Response To Accidental Immersion In Cold Water, Adam Wilson, Heather Massey, Clare M. Eglin Mar 2025

Evaluation Of Online Information On The Cold Shock Response To Accidental Immersion In Cold Water, Adam Wilson, Heather Massey, Clare M. Eglin

International Journal of Aquatic Research and Education

Many of the UK open water accidental deaths have been attributed to the initial responses to cold water immersion (CWI) collectively known as the cold shock response (CSR). The aim of this study was to analyse the publicly available internet information on CWI and CSR for accuracy and quality compared to the ‘gold standard’ published, peer-reviewed research. Seventy-eight webpages which provided information in English on unexpected CWI and CSR were evaluated. Webpages were accessible, widely available, and had appropriate readability scores. Webpage accuracy was suboptimal including only presenting on average 10 (range 3-16) CSR components out of 19. Quality of …


How High-Performing Financial Advisor Teams Leverage And Implement Client Acquisition Strategies To Accelerate Growth, Jason S. Rich Mar 2025

How High-Performing Financial Advisor Teams Leverage And Implement Client Acquisition Strategies To Accelerate Growth, Jason S. Rich

JWU Dissertations & Theses

Wealth management firms have failed to produce meaningful organic growth in the years leading up to the early 2020s; treading water with average growth of 3-4% (Sharry, 2024), while client assets grew 19% during that same period (Dai et al., 2023). This was due, in large part, to wealth management firms struggling to drive client acquisition with tenured financial advisors (Crowley & Wagner, 2021). Although some research identified the client acquisition activities employed by financial advisors, there was a lack of understanding as to which strategies were used by high performing advisors and how they were employed.

A modified version …


Learning Food Supply Chains Through Generative Ai – Tips, Techniques, And Student Perceptions, Subbu Kumarappan, Urmila Pal Chaudhuri Mar 2025

Learning Food Supply Chains Through Generative Ai – Tips, Techniques, And Student Perceptions, Subbu Kumarappan, Urmila Pal Chaudhuri

National Collaborative for Research on Food, Energy, and Water Education (NC-FEW)

The classroom pedagogies are evolving significantly with Generative Artificial Intelligence (GenAI). The students in a Food Supply Chains class completed a project for various agricultural products describing 12 factors and 7 supply chain principles. They reflected on the use of GenAI and how it impacted their knowledge and critical thinking skills. The students scored GenAI high on ‘relevancy, diverse topics, significance, and sufficiency;' the repeated use of GenAI for food supply chains enabled them recognize the importance of sustainability and ESG factors in the management of natural resources. There were differences in students use and benefits with GenAI use.


Ddx219.1 Social Media Analysis And Marketing Strategy Example 2, Sae University College Mar 2025

Ddx219.1 Social Media Analysis And Marketing Strategy Example 2, Sae University College

Exemplars

This project was created to explore how different social media platforms facilitate distinct forms of audience interaction. The student applied this understanding to develop a targeted social media marketing strategy for a chosen creative project. It is exemplary work due to its clear analysis of platform-specific engagement techniques, thoughtful strategy development, and strong alignment between content, platform, and audience. The work demonstrates both critical thinking and practical application of social media marketing principles.


Capital Spending Patterns: Urban, Rural, And Critical Access Hospitals, 2011-2022, Carlo Mendez Mar 2025

Capital Spending Patterns: Urban, Rural, And Critical Access Hospitals, 2011-2022, Carlo Mendez

MUSC Theses and Dissertations

This study examined the organizational, operational, and financial characteristics of rural critical access, rural non-critical access, and urban hospitals. The objective was to assess hospital capital spending, an important indicator of financial reinvestment within an organization.

In 2022, critical access hospitals allocated 6.2% of total expenses to capital spending, compared to 5.8% for rural non-critical access and 6.5% for urban. In 2011, these figures were 8.4%, 7.2%, and 7.2%, respectively. Regression-adjusted results revealed that from 2011 to 2022, each additional year contributed to a 2.6% decrease in capital expenses relative to total expenses across all hospitals. Critical access hospitals spent …


2025-March-14-Etsu Administrator Earns State Pharmacy Award For Student Advocacy, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University Mar 2025

2025-March-14-Etsu Administrator Earns State Pharmacy Award For Student Advocacy, Bill Gatton College Of Pharmacy, East Tennessee State University, University Marketing And Communication, East Tennessee State University

ETSU News

JOHNSON CITY, Tenn. (March 14, 2025)—Steve Ellis, Assistant Dean of Student Affairs at East Tennessee State University Bill Gatton College of Pharmacy, is the first non-pharmacist ever to earn the Tennessee Society of Student Pharmacists Student Advocacy Award from the Tennessee Pharmacists Association (TPA). Ellis was honored with the award on Tuesday, Feb. 25, in Nashville during TPA’s Pharmacy Day on the Hill.
 



The TSSP Student Advocacy Award is traditionally been presented annually to a professor, preceptor, or pharmacist who has demonstrated devotion to the success of student pharmacists through a commitment of life-long leadership which directly encouraged, inspired and …


Ddx219.1 Social Media Analysis And Marketing Strategy Example 1, Sae University College Mar 2025

Ddx219.1 Social Media Analysis And Marketing Strategy Example 1, Sae University College

Exemplars

This project was created to explore how different social media platforms facilitate distinct forms of audience interaction. The student applied this understanding to develop a targeted social media marketing strategy for a chosen creative project. It is exemplary work due to its clear analysis of platform-specific engagement techniques, thoughtful strategy development, and strong alignment between content, platform, and audience. The work demonstrates both critical thinking and practical application of social media marketing principles.


The Impact Of Visual Brand Identity On Consumer Response In Rebranding: A Case Study Of Burger King, Andressa De Ungaro Dos Santos Mar 2025

The Impact Of Visual Brand Identity On Consumer Response In Rebranding: A Case Study Of Burger King, Andressa De Ungaro Dos Santos

USF Tampa Graduate Theses and Dissertations

This case study investigates consumer perceptions of rebranding through the lens of visual brand identity (VBI) and brand associations, focusing on Burger King’s recent rebranding. Using the Aaker Model as the theoretical framework, the study analyzes how brand awareness and associations influence consumer responses to visual identity changes. The research involves two focal areas in which comparative study will be applied by: (1) analyzing rebranding awareness by evaluating media coverage of Burger King’s new branding; (2) examining consumer-brand relationships through social media interactions to understand responses to the rebranding and to measure emotional and associative responses to visual elements. Through …


Utah Organizations Supporting Women & Girls: Exploring The Landscape, Susan R. Madsen Mar 2025

Utah Organizations Supporting Women & Girls: Exploring The Landscape, Susan R. Madsen

Marketing and Strategy Faculty Publications

In 2024, U.S. News & World Report rated each state using 71 metrics in eight categories. Utah came out on top, declared as the “Best State Overall” for the second year in a row, ranking number two in education, and number three in both economy and infrastructure categories. 1 In addition, WalletHub dubbed Utah 2023’s Most Charitable State, citing high levels of charitable giving and volunteerism,2 and ConsumerAffairs declared Utah the “Best State to Move to in 2024.”3 In addition, Utah also ranks high in work hours, volunteerism, affordability, happiness, outdoor recreation, social mobility, and more.4 See …


2025-03-13 Statement Of Purpose For An Onboarding Provost - Revised Draft, Morehead State University. Faculty Senate. Mar 2025

2025-03-13 Statement Of Purpose For An Onboarding Provost - Revised Draft, Morehead State University. Faculty Senate.

Faculty Senate Records

A revised draft of a statement of purpose for an onboarding provost after discussions during the February 27, 2025 Faculty Senate meeting and submitted to the Faculty Senate on March 13, 2025.


Development Of A Personal Health Recommendation System Based On Data And Machine Learning To Improve User Wellbeing, Eliyah Acantha Manapa Sampetoding, Andi Alisha Faiqihah, Yulita Sirinti Pongtambing Mar 2025

Development Of A Personal Health Recommendation System Based On Data And Machine Learning To Improve User Wellbeing, Eliyah Acantha Manapa Sampetoding, Andi Alisha Faiqihah, Yulita Sirinti Pongtambing

Jurnal Administrasi Bisnis Terapan

The development of personal health recommendation systems has become a significant focus of research, along with the increasing need to improve user well-being. This research critically examines options in data and data mining and Machine Learning to support the establishment of systems to recommend better and improved healthcare services. Drawing on the results of a systematic review of past literature, the study shows that the application of Machine Learning algorithms in disease opinion learning, health condition classification, and demographics is emerging as a prospect for driving clinical decisions. Various models, from Deep Learning to traditional machine learning models such as …


A Conversation With Loe Gino, Loe Gino, Seb Taylor Mar 2025

A Conversation With Loe Gino, Loe Gino, Seb Taylor

Digital Laboratory: Publisher of Internet Journal

LOE Gino is a Bay Area native from Berkeley, California and an independent artist. He has been a pioneer in the music industry for new age artistry. His ability to be a voice for independent artists parallels his wordsmith-skills as a rapper. As a part of the Bay Area cultural scene, he is a real life example of how to set a vision and build it as you go. Every aspect of his creative vision is thought out and executed with the accuracy of a freestyle. LOE Gino stands as an example of what it means to never conform to …


2025 Nebraska Farmland Values And Cash Rental Rates, Jim Jansen Mar 2025

2025 Nebraska Farmland Values And Cash Rental Rates, Jim Jansen

Cornhusker Economics

The market value of agricultural land in Nebraska declined by 2% over the prior year to an average of $3,935 per acre, according to the 2025 Nebraska Farm Real Estate Market Survey. This marks the first decline in the market value of agricultural land in Nebraska since reaching the record non-inflation-adjusted statewide land value in the survey's 46-year history in 2024.

The University of Nebraska-Lincoln’s Department of Agricultural Economics annually surveys land industry professionals across Nebraska, including appraisers, farm and ranch managers, agricultural bankers, and related industry professionals. Results from the survey are divided by land class and summarized by …


Dr. Renee Porter Selected For Acbsp Board Of Commissioners, Lindenwood University Mar 2025

Dr. Renee Porter Selected For Acbsp Board Of Commissioners, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


Diversity-Specific Empowering Leadership: An Alternative Approach To Reducing Sex-Based Bias And Enabling Inclusivity, Cara-Lynn Scheuer, Catherine Loughlin, Danielle Prowse, Corinne Mcnally, Kara A. Arnold, Shasanka Chalise Mar 2025

Diversity-Specific Empowering Leadership: An Alternative Approach To Reducing Sex-Based Bias And Enabling Inclusivity, Cara-Lynn Scheuer, Catherine Loughlin, Danielle Prowse, Corinne Mcnally, Kara A. Arnold, Shasanka Chalise

Management and Decision Sciences

Achieving sex-based equity in organizational leadership roles has proven to be a 'wicked' problem with existing diversity initiatives providing minimal improvement. In this paper, we address this issue by considering a key inhibiter to women's leadership advancement—biased perceptions of female leaders' competence—and links to a climate for inclusion. In Study 1 (N = 236), we develop and validate a Diversity-Specific Empowering Leadership (DSEL) measure, and demonstrate its value in predicting perceptions of female leaders' competence when compared to alternative leadership models (empowering leadership, transformational leadership, diversity-specific transformational leadership, transactional leadership, leader diversity-valuing behavior, and inclusive leadership). In Study 2 (N …


High Performance International Student-Athletes’ (Isas’) Career Experience: Cultural Intelligence (Cq) And Transition To Sec Schools, Tsu-Lin Yeh, Mark S. Nagel, Allison Anders, Stephen Shapiro Mar 2025

High Performance International Student-Athletes’ (Isas’) Career Experience: Cultural Intelligence (Cq) And Transition To Sec Schools, Tsu-Lin Yeh, Mark S. Nagel, Allison Anders, Stephen Shapiro

Journal of Athlete Development and Experience

Given the increasing recruitment of International Student Athletes (ISAs) in the US, this study investigated high-performance international athletes’ career transitions in Southeastern Conference (SEC) schools. Utilizing Cultural Intelligence (CQ) theory, which explains a person’s capability for performing well in culturally diverse environments (Fang et al., 2018), this study specifically examined how the four CQ elements (metacognition, cognition, motivation, and behavior) impacted ISA’s transitions. Using criterion-based sampling and snowball sampling, a total of 14 ISAs (five females and nine males) were interviewed. The four CQ elements were utilized as protocol coding for analyzing the interview manuscripts (Saldaña, 2016). Facing new/different cultural …


Take A Risk Or Play It Safe? Views Held By Student-Athletes, Russell D. Ravert, Marissa K. Turner, Wenting Sun Mar 2025

Take A Risk Or Play It Safe? Views Held By Student-Athletes, Russell D. Ravert, Marissa K. Turner, Wenting Sun

Journal of Athlete Development and Experience

Because assessing and managing risks is an integral part of sports, athletes may develop general beliefs regarding taking and avoiding risks that they draw upon. This qualitative study used inductive content analysis of survey responses to examine risk-related experiences and attitudes in sample of U.S. NCAA Division I college student-athletes (N = 101) from a variety of sports. Participants were asked to describe situations they experienced that required deciding whether or not to take risks, and to describe their “personal philosophy” on taking risks and playing it safe. Thematic analysis identified five situational contexts in which the student-athletes said …


#Rookieparty: The Intersections Of Social Media, Hazing, And Canadian Varsity Sport, Jay Johnson Dr., Geneva Gudmundson, Jessica W. Chin, Margery Holman Mar 2025

#Rookieparty: The Intersections Of Social Media, Hazing, And Canadian Varsity Sport, Jay Johnson Dr., Geneva Gudmundson, Jessica W. Chin, Margery Holman

Journal of Athlete Development and Experience

Prior to the start of the pandemic in 2020, almost two-thirds of all varsity athletes across gender and sport in Canada had engaged in a sport hazing ritual (Johnson et al., 2018). While hazing in sport has been researched from a variety of perspectives, few studies have examined hazing in the context of varsity athletes' social media use. This is a potential space where Johnson (2017) suggested that technological tools such as cellphones, that provide instant access to social media, have enabled users to more easily capture and post online, potentially exacerbating the trauma inflicted on rookies during team hazing …


Determinants Of Interorganizational Employee Mobility: Systematic Literature Review, Iva Zdrilić, Petra Došenović Bonča, Darija Aleksić Mar 2025

Determinants Of Interorganizational Employee Mobility: Systematic Literature Review, Iva Zdrilić, Petra Došenović Bonča, Darija Aleksić

Economic and Business Review

This article provides a comprehensive overview of the determinants of interorganizational employee mobility and proposes their multilevel typology across different sectors and industries. We conduct a systematic literature review of 158 papers in this field. Our results show that some determinants of employee mobility also appear as mobility effects, closing the ``determinants–interorganizational employee mobility–effects'' circle. They also show a hierarchy among mobility determinants, different types of interorganizational mobility, and different effects when mobility occurs between competing and cooperating organizations. This study primarily contributes to the career development literature, which recognizes interorganizational mobility as the primary mechanism for achieving individual work–life …


Sharing With Crowds: Bibliometric Insights Into The Role Of Emotions In Crowdfunding, Saima Hafeez, Mateja Drnovšek Mar 2025

Sharing With Crowds: Bibliometric Insights Into The Role Of Emotions In Crowdfunding, Saima Hafeez, Mateja Drnovšek

Economic and Business Review

In this paper, we provide an overview of the existing research on emotions in crowdfunding and integrate it using a bibliometric analysis of publication data from the decade 2013–2023. Our analysis includes a citation and cocitation analysis, a productivity analysis, a co-occurrence analysis, and a topic analysis based on abstracts. We find that the Journal of Business Venturing and Entrepreneurship Theory and Practice are the most prominent journals publishing research at the intersection of emotions and crowdfunding. The coword analysis shows that current and frequently discussed topics are related to emotions, sentiment analysis, reward-based crowdfunding, machine learning, and blockchain. Furthermore, …


In The Eye Of The Storm: Investor Sentiment And Audit Quality In Korean Financial Reporting, Antonios Persakis, Georgios Kolias Mar 2025

In The Eye Of The Storm: Investor Sentiment And Audit Quality In Korean Financial Reporting, Antonios Persakis, Georgios Kolias

Economic and Business Review

Background and objective: We investigate whether financial reporting quality is associated with economic policy uncertainty and examine the moderating roles of investor sentiment and audit quality during periods of high uncertainty.

Methods: This study focuses on firms listed on the Korea Stock Exchange over the period 1998–2021. We employ a dynamic panel-data model and utilize the Arellano–Bover/Blundell–Bond system estimator, a two-step generalized method of moments estimator that leverages instrumental variables to mitigate the issue of endogeneity.

Results: The empirical result provides support for the hypothesis suggesting that Korean economic policy uncertainty is positively associated with financial reporting quality, indicating that …


The Neuromarketing: Bridging Neuroscience And Marketing For Enhanced Consumer Engagement, Guo Song, Md Abu Issa Gazi, Abdul Waaje, Md Mustaqim Roshid, Rejaul Karim, Md Atikur Rahaman Mar 2025

The Neuromarketing: Bridging Neuroscience And Marketing For Enhanced Consumer Engagement, Guo Song, Md Abu Issa Gazi, Abdul Waaje, Md Mustaqim Roshid, Rejaul Karim, Md Atikur Rahaman

Michigan Tech Publications

This review paper examines the influence of neuromarketing on consumer behavior research, emphasizing its origins, methodologies, impacts, and implications for customer engagement. This paper conducts a thorough narrative literature review on neuromarketing, analyzing the application of diverse neuroscientific techniques, including functional magnetic resonance imaging (fMRI), electroencephalography (EEG), positron emission tomography (PET), magnetoencephalography (MEG), and facial coding/eye tracking, to assess cerebral responses and forecast consumer behavior. Recent scholarly investigations underscore how neuromarketing utilizes contemporary breakthroughs to transform consumer behavior research by offering enhanced insights into cognition and emotion. These sophisticated tools have contested conventional study methodologies, facilitating a more comprehensive comprehension …


Do Universities Choose The Right Strategies For X Engagement? The Case Of Six Universities In Thailand, Mathupayas Thongmak Mar 2025

Do Universities Choose The Right Strategies For X Engagement? The Case Of Six Universities In Thailand, Mathupayas Thongmak

Higher Learning Research Communications

Objective: The purpose of this study is to understand how Thai public universities engage their stakeholders on X (the social media platform previously known as Twitter). This article answers the following research questions: 1) What are the X message strategies of six public universities? 2) Do they choose the most effective strategies to drive X engagement in terms of favorites and reposts?

Method: Data was automatically collected using anX analytic tool, and the potential variables were extracted semi-automatically using tools appropriate to text mining, sentiment analysis, word cloud, and so on. Posts from six universities in Thailand were investigated.

Results: …


Intelligent Turning Cyber-Physical Systems Modeling Using Sysml, Prithbey Raj Dey, David Lee Enke, Mario F. Buchely Mar 2025

Intelligent Turning Cyber-Physical Systems Modeling Using Sysml, Prithbey Raj Dey, David Lee Enke, Mario F. Buchely

Engineering Management and Systems Engineering Faculty Research & Creative Works

Cyber-Physical Systems (CPS) support industrial automation that incorporates people, hardware, signal, computation, and control using networking to achieve desired results. The complex automated CPS design demands a standard and comprehensive approach to appropriately identify the system requirements, define the architecture, and model the relationships among the software and hardware components. Systems Modeling Language (SysML) provides the capability for a comprehensive modeling to capture the desired design requirements in the systems architecture. SysML enables performance estimation of the model by analyzing constraints while identifying interactions among the components through various behavioral diagrams. In this paper, SysML is applied to the design …


Gambaran Manejemen Capaian Target Pendidikan Dan Pelatihan Pegawai Non-Klinis Unit Keuangan Rumah Sakit Abc, Virgiawan Agung, Angestika Wilandari Mar 2025

Gambaran Manejemen Capaian Target Pendidikan Dan Pelatihan Pegawai Non-Klinis Unit Keuangan Rumah Sakit Abc, Virgiawan Agung, Angestika Wilandari

Jurnal Administrasi Bisnis Terapan

Education and training for non-clinical employees in hospitals is an important element in improving employee competence and performance to support optimal health services. This study aims to provide an overview of the achievement of education and training targets for non-clinical employees in the financial unit of ABC Hospital. The research method used is a qualitative approach with data collection through interviews with non-clinical employees of the finance unit and secondary data analysis of training records in 2023. The results showed that the training achievements of non-clinical employees still did not meet the set target of 150 hours per year. The …