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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 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 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...

Lower body negative pressure (LBNP) has been used to assess the cardiovascular effect of preload reduction. We are the first to use MRI to investigate ventricular volumes and great vessel flow during LBNP. 13 volunteers (23–47 years) underwent LBNP at 0, −5 and −20mmHg. We acquired contiguous short...

The hazard risk and disaster degree of damage was confirmed about the forest and grassland fire in Inner Mongolia by the occurrence rule of fires, distribution of high temperature points, characteristic of distribution of vegetation types, and the extent of road coverage. Production of risk assessment...

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...

For solving timely ignition of travelling charge and regular energy releasing, a new mode of travelling charge has been proposed. Propellant is substrate propellant, adopt existing energetic binder, use the energetic binder with lower burning rate and energy by compaction technology to shrink and wrap...

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...

In order to study the various furnace arch structure and air distribution on combustion characteristics of chain boiler, based on computational fluid dynamics theory, using numerical simulation method, a three-dimensional physical model for QXL1.4-0.7/95/70-AII type hot water boiler is established, and...

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:...

Introduction: Myocardial wall stress (MWS) is thought to be the mechanical stimulus to ventricular hypertrophy (1,2). The objective of this study was to examine the effect of exercise on time-varying MWS (3). Methods: Twelve subjects, aged 42.0 ± 16.8 (mean ± SD) years, systolic blood pressure (BP)...

A non-invasive approach for the estimation of mechanical efficiency through the calculation of the ratio between stroke work and HR-pressure product has been recently proposed by de Simone et al. This index, which expresses the amount of blood pumped in a single beat in 1 second by the heart, may be...

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...

Purpose: Changes in myocardial and arterial wall properties/function are consistently reported in patients with established cardiovascular disease1. However, few studies have reported these changes in early subclinical disease. The aim of the present study was to examine cardiac and vascular changes...

Background: Central blood pressure (BP) is a predictor of target organ damage. No previous study addressed the question to what extent central compared with peripheral is related to left ventricular (LV) structure and function in a general population. Methods: In 577 Flemish recruited from the general...

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...

Wormhole attack is a severe attack in mobile ad hoc networks, which is particularly challenging to defend against. In this paper, a new method defined as time ruler using distance measurement for detecting wormhole attack is proposed including its hypothetical model, the concept of time ruler and the...

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...

Background: We examined several measures of ventricular–vascular load as they relate to ECG-derived measures of left ventricular (LV) morphology in a cross-section of 19 young African American and 19 white men. Methods: Measures of steady and pulsatile LV load derived from aortic blood pressure waveforms...

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...

In order to reveal the research status, research hotspots, evolution rules and future research directions in the field of financial science and technology, this paper takes Web of Science database as the sample data source, uses bibliometric analysis method and CiteSpace visualization software, presents...

Because of the complex evaluation data of university employment quality, the accuracy of the calculation results is difficult to be guaranteed. And design based on the factor analysis of university employment quality evaluation system, not only can solve this problem, but also can improve the response...

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...

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...

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...

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...

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...

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....

This study aims to examine the impact of financial resilience, risk and company size on sustainable business in companies listed on the Indonesia Stock Exchange. The study focuses on companies that consistently submitted environment, social and government reports from 2018 to 2022. The analysis employs...

Natural disasters pose a serious threat to society and people’s lives, and the timely dispatch of emergency supplies has become a key link in mitigating the impact of disasters and safeguarding the basic livelihood of affected people. However, the diversity, uncertainty and infrastructure destruction...

This paper presents a level based clustering routing scheme to solve these problems. There are many routing protocols for Wireless Sensor Network in the literature, while this paper studies the Low Energy Adaptive Clustering Hierarchy (LEACH) protocol, which is a well referred protocol for WSN, and put...

This paper analyzed the related methodsto removethe biological indicatorEscherichia coli K12 (E. coli K12) in the constructed wetland system (CWs), which included filtration and absorption of filling, effect of the plant root system and microorganism phagocytosis and so on. It indicated that E. coli...

To carry out their duties more effectively, health care professionals in the UAE often ask about the population structure and the main causes of mortality and morbidity in the country. This paper summarizes what is known about these topics drawing on secondary data sources that are available in the public...

PoC is a half-duplex PTT service using VoIP technology based on cellular net-work packet domain carrying. ROHC is used to implement the header compres-sion in PS domain, which can improve the transmission efficiency of the air in-terface. This paper describes the working principle and the modes of operation...

At present, Gross Domestic Product (GDP) has become an essential evaluation metric for economic development. However, existing evaluation models only concentrate on enhancing the accuracy and ignore the environmental influence for continuous development. In this work, we initially involve the material...

With China’s aging population trend accelerating and the phenomenon of empty-nest seniors intensifying, this study employs the Analytic Hierarchy Process (AHP) to explore design methodologies for age-friendly bathroom products. This approach aims to enhance seniors’ quality of life and safety while fully...

A pot experiment was conducted to study the effects of exogenous melatonin (MT) on photosynthetic characteristics of Chinese cabbage under aluminum (Al) stress. Five treatments were used in the experiment: leaves were sprayed with 0 (CK), 50, 100, 200 and 400 mol-L-1 concentrations of melatonin solution....

The major problem of indoor localization is the presence of non-line-of-sight (NLOS) channels. In order to perform NLOS identification, a novel NLOS identification technique is proposed which is based on the multiply of the standard deviation, max-slope and max-gradient of the block using energy detector...