How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation by Radek Zdeněk, Jana Lososová, Jaroslav Svoboda

“…The results indicate a higher significance of the subsidy for smaller companies. The impact of the change in the accounting procedure on financial ratios was statistically significant; on average, their values decreased by 2.8%. …”
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Characteristics and Outcomes of Shared Bicycle-Related Injuries from a Large Emergency Medical Centre in China, 2017–2021 by Mao Chen, Weiwei Li, Jun Ye, Gang Liu, Chaolin Huang

“…Most shared bicycle-related injuries occurred in male (60.50%), aged 18–35 (38.81%). Company employees (29.28%) were the majority of victims of shared bicycle-related injuries. …”
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Influence of Underlying Surface on Distribution of Hourly Heavy Rainfall over the Middle Yangtze River Valley by Yinglian Guo, Jisong Sun, Guirong Xu, Zhiming Zhou, Jizhu Wang

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Effect of Astaxanthin on Immune Function and Myocardial Injury in Mice with Chronic Sleep Deprivation by FENG Biyun, LI Lingyan, LI Ming, ZHANG Jiayuan, QI Huanyang, CHEN Pingping, XU Guanghui

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Multi-Scenario Simulation Evaluation and Strategic Zoning of Habitat Services Based on Habitat Quality and Ecological Network: A Case Study of Lanzhou City by Jin Shi, Xianglong Tang

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On the Stability and Equilibrium Points of Multistaged SI(n)R Epidemic Models by Raul Nistal, Manuel de la Sen, Santiago Alonso-Quesada, Asier Ibeas, Aitor J. Garrido

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Ecosystem changes after Early Cretaceous seawater intrusion into the proto-South Atlantic Ocean by Jian Ma, Leonardo F. Cury, Anelize M. B. Rumbelsperger, Heidi L. Albrecht, Erwin W. Adams, Joachim E. Amthor, Xingqian Cui, Antoine Crémière, Kei Sato, Kristin D. Bergmann, Roger E. Summons

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Network Embedding-Aware Point-of-Interest Recommendation in Location-Based Social Networks by Lei Guo, Haoran Jiang, Xiyu Liu, Changming Xing

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A Model for a Multistage Fractured Horizontal Well with Rectangular SRV in a Shale Gas Reservoir by Jianfa Wu, Jian Zhang, Cheng Chang, Weiyang Xie, Tianpeng Wu

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Stationary BTZ space-time in Ricci-inverse and $$f({\mathcal {R}})$$ f ( R ) gravity theories by Faizuddin Ahmed, Abdelmalek Bouzenada

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Review of Laboraotory and Clinical Studies of Olestra, a Nonabsorbable Lipid by Carolyn M Bergholz, Ronald J Jandacek, Alan BR Thomson

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Impacts of neighborhood restaurant density on adults’ dietary quality: evidence from an IV-LASSO approach in China by Yalin Tang, Maoran Zhu, Maoran Zhu, Jian Zong, Xuyuan Zheng, Chengfang Liu

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Cross fan-shaped roof-cutting blasting technology for preventing rockbursts in gob-side mining roadways by PAN Junfeng, LIU Shaohong, MA Wentao, GAO Jiaming, MA Hongyuan

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Non-targeted Metabolomic Analysis of Differences in the Composition of Different Rice Varieties for Baijiu Production by LIU Maoke, TIAN Xinhui, LIU Yao, TANG Yuming, QIN Jian, FENG Jun, LIU Chengyuan

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Capital structure and practices of accrual-based earnings management among non-financial Vietnamese listed firms by Pham Duc Hieu, Hoang Ha Anh

“…This paper’s primary goal is to examine the influence of a firm’s capital structures on practices of accrual-based earnings management by doing empirical research covering 51 non-financial Vietnamese listed companies during a period from 2013 to 2022. To estimate accrual-based earnings management practices, the modified Dechow and Dichev (2002) model was mobilized. …”
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Geographic Information System-Based Framework for Sustainable Small and Medium-Sized Enterprise Logistics Operations by Jonathan Agoo, Renz Joshua Lanuza, Jonathan Lee, Paul Anthony Rivera, Neil Oliver Velasco, Marielet Guillermo, Arvin Fernando

“…It was pilot tested with an actual dispatch operation of a logistics company, yielding decreases of 92% and 43% in the average turnaround time and carbon footprint per completed service request, respectively, a decrease of 57% in operations cost, and an increase of 72% in profit. …”
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Adjustment of prudential norms, determining vector of the banking sector development by N. V. Gryzunova

“…In this connection, it has been suggested to consider investment companies as the main criterion of competitiveness and the main argument in decision-making about granting a credit line.The feasibility of the allocation of investment criteria in the monetary rule has been shown in the article. …”
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A BIBLIOMETRIC ANALYSIS OF VIDEO-BASED FEEDBACK IN HIGHER EDUCATION (2003-2022): TRENDS, GAPS AND FUTURE DIRECTIONS by Nagaletchimee Annamalai, Arathai Din Eak

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Designing a National Model for Evaluating and Financing Industrial Investment Projects in Iranian Towns and Industrial Areas by Naser Seifollahi

“…The Strauss and Corbin method, paradigm model, and MAXQDA software were used for data analysis.Findings: After analyzing the interview data, the development model of funding for investment in industrial towns has been extracted by determining the causal conditions (venture investment, suitable financing model, management abilities, company size, capital structure, laws and policies of the government), background conditions (financial issues, infrastructure, political and legal factors), intervening conditions (social capital, available resources and facilities, liquidity variables), central category (value creation, financing) public-private partnership, technology development), strategies (borrowing, investment, micro-financing, external financing, internal financing, Islamic financing) and consequences (efficiency and effectiveness of industrial units, improving competitiveness, employment generation).Originality/Value: With this model's help and complete implementation, Iran's towns and industrial areas can take advantage of its benefits, improve their competitive position, and increase productivity in their organizations.…”
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Method for Predicting the Liquid-Sloshing Characteristics of a Microsatellite Propulsion System by L. Teng, T. Meng, Zh. H. Jin

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