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To address the global challenge of “coexisting structural surplus and absolute shortage of medical resources”, this paper proposes a two-stage optimization framework integrating multi-dimensional clustering and mixed-integer linear programming (MILP) for hospital clustering research, aiming to optimize...

The measurement attribute of fair value has been proved to improve the transparency of financial statement information. However, there are few guidelines on fair value measurement in accounting standards, so it is difficult to meet the need of fair value measurement in practical application. Taking the...

The aim of this study is to prove empirically the influence of Revenues and Capital Expenditures to the Human Development Index at 4 Provinces in Indonesia. The research method is quantitative descriptive. By quantitative descriptive method, the researcher intends to analyse the relationship among variables...

The purpose of this study is to calculate the feasibility of investing in the financial aspects by using an Islamic perspective namely Hamdi’s Method. Hamdi’s Method uses the calculations of gold value method (GVM) and gold index (GI) which is a substitute for calculations in conventional concept, namely...

The property and real estate sector is an industrial sector in the Indonesia Stock Exchange which is experiencing rapid growth and pervasive changing. Doing business in this sector must be supported by excellent intellectual capital and competitive strategic to gain sustainable welfare. This study done...

The transition to circular business models (CBMs) is central to advancing sustainable development and achieving net-zero ambitions, particularly in emerging economies facing both ecological pressures and institutional constraints. This study examines how firms in Vietnam develop and deploy dynamic capabilities...

Background: Matrix metalloproteinase-12 (MMP12) may modulate arterial stiffening with age [1]. We aimed to study the effect of aging on biaxial arterial stiffness in wild-type (WT) and MMP12 knock-out (MMP12-/-) mice. Methods and Results: After euthanasia, descending thoracic (DTA) and suprarenal abdominal...

farming is a high-risk business. However, given the level of income (as measured by financial viability), most swiftlet farmers take the risk. Swiftlet farming is a business that lasts for a long time. During this period there are several changes that occur, which will affect the viability of the business....

The present study investigates the role of 24-epibrassinolide (EBL) in inducing plant tolerance to salinity. Seedlings of watermelon (Citrullus lanatus L.) were grown in the presence of 70 mM NaCl and were sprayed with 10-6 M EBL at 7 days after transplantation and were sampled at 28 day. The plants...

Cultural tourism is one of the fastest growing segments of the tourism industry. For developing countries rich in cultural and natural heritage, cultural tourism is one of the main contributors to local economic development often providing the motivation to conserve a local community's cultural heritage....

This research examines the influence of envious and financial reward on tax fraud reporting. The focus in this research is on the motivation of a tax payer in reporting other tax payer who committed tax fraud. This research use fully crossed between-subjects design in experimental studies. This research...

The emergency handling Peak Ground Acceleration (PGA) has been used as a measure of braking for High-speed Railway (Shinkansen) during earthquake in Japan, and it necessitates to know the correlation between PGA and other strong motion indices, e.g. un-filtered Peak Ground Acceleration (PGAu), Japan...

This paper focuses on complex simulation systems with a large-scale of hardware controlled items to resolve the problems about the identification, sampling driving, transformation and reference of hardware items. A formal resolving model with its software supporting system is presented to decouple the...

A transmission assessment survey (TAS) has been conducted in 2014 following five years mass drug administration (MDA) of anti-filarial medication in Tangerang district. To assess vector density and transmission dynamic of lymphatic filariasis (LF) after the MDA implementation, entomological surveys were...

This paper contrasts net present value (NPV) and internal rate of return (IRR) as core discounted cash flow diagnostic indicators for investment decisions, linking their theoretical characteristics to practical evaluations. The study poses three questions: when and why these two standards align; when...

Background: This study aims to translate two arterial measurements, aortic Pulse Wave Velocity (aPWV) and carotid Intima-Media Thickness (cIMT), into a combined Vascular Ageing Index (VAI), to evaluate the predictive power of VAI and utilize it to identify a sub-group with Healthy Vascular Ageing (HVA). Methods:...

Accurate assessment of the tooth length of maxillary incisor determines the success and prognosis of an endodontic treatment outcome. Periapical radiography is a method that can be used in determining the tooth length. This study was done to determine the average of the tooth length of maxillary incisors...

This research was conducted to find out about understanding of biology teachers in Lebak Regency towards environmental literacy based on teaching experience. This research are using survey method with descriptive analysis. This research was conducted from May to September with research subject were 40...

The Covid-19 pandemic has significantly impacted the decline in economic sectors, including the SME sector. Based on research conducted by OJK, the COVID-19 pandemic has had an impact on decreasing sales turnover for more than 80 percent of SMEs. Another study even stated that as many as 58% of SMEs...

This research aims to examine whether a company's financial performance and corporate social responsibility (CSR) reporting affect the value of the banking firms listed on the Indonesia Stock Exchange (IDX). This study uses 33 banks as a sample for three-year periods from 2016 to 2018, resulting...

Manual analysis of endometrial thickness from transvaginal ultrasound (TVUS) images can lead to inconsistent interpretations due to varying expertise among medical professionals. Accurate endometrial thickness measurement is crucial for successful in vitro fertilization (IVF) treatments and increased...

Indonesia has the potential to achieve net-zero energy building because it has the ability to meet building energy needs from sources that are cheap, locally available, and renewable, e.g. solar energy. The current pandemic conditions force the building design to adapt so that it can be a place that...

The study of psycho-physiological characteristics of elderly teachers is of great importance. The article aims to study functional indicators of the central nervous system and cognitive performance of elderly teachers. The sample included 21 women at an average age of 56.2). The integral characteristics...

A series of aerodynamics experiments were conducted to identify the effects of lateral leakages to the wind pressures distribution on the porous wall of buildings. The wind pressures distribution on the porous exterior walls of buildings had been studied by aerodynamic experiments in wind tunnel. The...

The objective of this research was to examine and analyse the influence of Net Premium Growth, Claim Ratio and Risk Based Capital affect the Financial Performance of Line Insurance Companies. The study population was insurance companies listed on the Indonesia Stock Exchange from 2014–2018. The sample...

The paper focuses on the study of macroeconomic threats to fiscal security. Empirical data based on the results of strategic analysis in the field of fiscal security of Ukraine are presented. The results of threat analysis are compared separately according to the level of probability and consequences...

Teachers’ evaluation plays a crucial role in strengthening the learning process and curriculum delivery. In some situations, because of the complicated structure of the feedback proformas or the fear of being identified students might not be able to express themselves honestly. Unstructured and anonymous...

Circular RNAs (circRNAs) represent a milieu of non-coding RNAs that play a major role in gene regulation, development, and carcinogenesis. Circan is a database of cancer associated circular RNAs. As the interest in circRNA increases, Circan provides a systematic annotation of circRNA dysregulation in...

Anxiety is a condition that arises due to a response to stress or conflict, leading to feelings of unease, worry, or fear. Adaptation is an essential requirement for the development of individual mental health. Medical students are those enrolled and engaged in the teaching-learning process within the...

At the recently held Conference of Parties (COP-28) UN Climate Summit in Dubai, India remained non-committal on reducing fossil fuel use or making any firm commitment to reducing carbon emissions, although under tremendous pressure from the developed countries. This is due to India’s concerns regarding...

In this paper, Effect of different contents of Ce on ZK20 magnesium alloy by conventional metallographic, X-ray, SEM, XRD, analysis of Ce element exists in the form of ZK20 magnesium alloy and microstructure of action the results show that: in the experimental range (0% ~ 0.68%Ce (mass fraction)), with...

A pot experiment was conducted to study the effects of exogenous melatonin (MT) on photosynthetic characteristics of radish under aluminum (Al) stress. Five treatments were used in the experiment: seeds were soaked with 0 (CK), 50, 100, 150 and 200 mol-L-1 concentrations of melatonin solution. The results...

The Stimulated Raman Scatting (SRS) sometimes plays a negative role in a fibre OPO ring cavity, which may consume the signal laser power. We established a mathematical model for describing the SRS process in the OPO cavity. A SRS threshold is presented. The SRS net effective gain should be smaller than...

This document explains and demonstrates how to prepare your camera-ready manuscript for DEStech Publications. The best is to read these instructions and follow the outline of this text. The text area for your manuscript must be 17 cm wide and 25 cm high (6.7 and 9.8 inches, resp.). Do not place any text...

The subject of the research is an opportunity and advisability of a financial crypto-currency regulation. Wherein the work has an aim to substantiate an opportunity and necessity of introduction of government regulation for crypto-currency. In the research are used instruments of government financial...

In the past decades, Depression, Anxiety and Stress (DAS) became a serious health issue in the society over all parts of the world. It can be measured by Depression, Anxiety and Stress Scale (DASS) which consists of a set of questionnaires. Several techniques are proposed to validate the DASS level and...

Health bank level method that had been changed three times, from CAMEL, CAMELS to RGEC is Bank Indonesia’s strategy in order to protect banking sector which is susceptive to economy crisis. It is attractive because RGEC method is just implemented in Indonesia’s banking sector and it known from international...

Budget has important role in the effort of increasing the performance and effects the government to effectively, efficiently, and professionally run the government system. This research aims to analyze and explain the performance of Regional Budget Agency in implementing performance-based budgeting in...

This study aims to test empirically and analyze the effect of firm size, leverage, dividend policy, managerial ownership, and institutional ownership on earnings management. Firm size was measured by size, leverage was calculated by debt to equity, dividend policy was measured by dividend payout ratio,...

During the current pandemic, online learning is one solution to break the chain of spreading the virus. The use of online learning media is needed to support the implementation of online learning. The purpose of this study was to determine the intensity of online learning media used by mathematics teachers...

This research will discuss regarding the design of implementing Solar Power Plants (PLTS) through technical analysis with two systems, namely, the On-Grid system and the Off-Grid system. In addition, it will discuss economic analysis using the Net Present Value (NPV), Profitability Index/Benefit Cost...

Background: Early stages of chronic obstructive pulmonary disease (COPD) are characterized by loss of the terminal bronchioles and ‘air trapping’ often before overt emphysema manifests (1). COPD patients are also at risk for cardiovascular disease (CVD), therefore, we hypothesized that the degree of...

Background/objective: Pregnant women experience a myriad of physiological and metabolic changes that affect different organ systems in the body. Cutaneous and appendageal alterations that manifest during pregnancy are largely modulated by hormonal, immunologic, and metabolic factors. Detailed reports...

When rectifier station of LCC-HVDC has power fluctuations running at large load, AC filters controlled in groups at rectifier station are switched frequently. That problem potentially has impact on service life of corresponding circuit breaker and threatens the safe operation of the DC system. In this...

This study explores the relationship between green innovation and firm performance among Chinese listed companies, focusing on the moderating effects of organizational redundancy, dynamic capabilities, government subsidies, and environmental regulations[17][18][19]. Using data from A-share listed manufacturing...

Purpose/Background/Objectives: Proprotein convertase subtilisin/kexin type 9 (PCSK9) levels are modestly but significantly associated with increased risk of total cardiovascular events. Aortic stiffness and wave reflections are also important predictors of cardiovascular events. The aim of this pilot...

The effects of the selective angiotensin AT2 receptor agonist, compound 21 (C21), on abdominal aortic aneurysm (AAA) formation were investigated in normotensive Wistar rats. AAA was induced by perfusion of isolated aortic segments with elastase (Anidjar/Dobrin model). Treatment with C21 (0.03 and 0.3...

The purpose of the study is to substitute the theory of interactive ritual chain to analyze the interaction logic, characteristics, rules and motivations of the members of the microblog “Super Topic Community”, and discuss its possible construction results and practical problems.This electronic uses...

The idea behind this research is that theoretically macroeconomics condition as well as financial performance together should correlate with companies stock price. The main purpose of this study is to know how strong is the correlation of companies financial performance and macroeconomics condition to...

The title in writing this business plan is "Business Plan of Abon Cakalang "Bless" in North Minahasa Regency". Business plan of abon cakalang "Bless" is said to be feasible to run because it is supported by marketing aspects, organizational and management aspects, production aspects, and financial aspects....