The moderating role of firm size in the relationship between financial performance and tax avoidance by Felicia Auryn, Galumbang Hutagalung, Enda Noviyanti Simorangkir, Sauh Hwee Teng

“…This study examines the influence of leverage, profitability, and profit growth on tax avoidance, with firm size as a moderating variable. Using a quantitative approach, the research analyzes sixteen health sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. …”
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The Possible Effects of the Belt and Road Initiative on Turkey’s Foreign Trade within the Scope of the Gravity Model: A Modes of Transportation Approach by Selim Süleyman

“…When evaluating the impact of the Belt and Road Initiative on Turkey’s foreign trade, the study concludes that, although certain acquisitions are gained in exports, the BRI will have a direct negative impact on the foreign trade deficit due to imports being more effective.…”
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The concept of controlled current output of ICCP anodes by Sergi George, Seneviratne Gamini, Male Tori, Simpson David

“…The work described in this paper involves the fundamental work carried out using controlled current output diodes (CCD’s) attached to embeddable anodes in a concrete slab, followed by controlling current flow through circuitry simulating variable concrete resistances. The results were very encouraging, suggesting that such anodes can distribute the current around the steel reinforcement much more evenly and avoid short-circuiting by not exceeding the preselected current output. …”
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Exploring The Impact of English Proficiency and Digital Competence on Academic Achievement : How Critical Thinking Skills Make A Difference by Suhartono Suhartono, Abu Muna Almaududi Ausat, Hizbul Khootimah Azzaakiyyah

“…This study aims to analyze the impact of English proficiency and digital competence on students' academic achievement, with critical thinking skills as a mediating variable. The research employs a quantitative approach using a survey method and SEM-PLS data analysis to examine the relationships between the variables. …”
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M Robust Weighted Ridge Estimator in Linear Regression Model by Taiwo Stephen Fayose, Kayode Ayinde, Olatayo Olusegun Alabi

“…The ridge estimator provides more stable estimates in this circumstance. However, both OLS and Ridge estimators are sensitive to outlying observations. …”
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FORECASTING STOCK MARKET LIQUIDITY WITH MACHINE LEARNING: AN EMPIRICAL EVALUATION IN THE GERMAN MARKET by Bogdan Ionut ANGHEL

“…This metric captures key microstructural aspects of liquidity and serves as the dependent variable throughout the analysis. It is paired with 41 independent variables that capture volatility, price ranges, return dynamics, technical indicators and cross-asset linkages. …”
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On the use of streamflow transformations for hydrological model calibration by G. Thirel, L. Santos, O. Delaigue, C. Perrin

“…This article discusses how mathematical transformations, which are sometimes applied to the target variable before calculating the objective function, impact model simulations. …”
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Role of social capital and self-efficacy as determinants of stress in pregnancy by Hajar Pasha, Mahbobeh Faramarzi, Mohammad Chehrazi, Maria Esfandyari, Shiva Shafierizi

“…Materials and Methods: In a cross-sectional study, 200 low-risk pregnant women with at least 5 years of education and ages 18 or more were enrolled in public obstetric clinics of Babol University of Medical Sciences. …”
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Active Inference-Driven Multi-Armed Bandits: Superior Performance through Dynamic Correlation Adjustments by Lin Xiaoqi

“…These results demonstrate that dynamically adjusting exploration based on inter-arm relationships substantially improves performance in real-world applications, where data quality and relationships are often variable. The findings suggest that incorporating inter-arm correlations with active inference can lead to more efficient and effective decision-making in adaptive systems, highlighting the potential of AIF-based MAB algorithms in addressing real- world challenges.…”
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A Bayesian-Weighted Inverse Gaussian Regression Model with Application to Seismological Data by Ehsan Mesdaghi, Afshin Fallah, Rahman Farnoosh, Gholam Hossein Yari

“…In the proposed model, the complementary reciprocal of the location parameter of response variable is considered to be a linear function of the explanatory variables. …”
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Current Status of Porcine Reproductive and Respiratory Syndrome Vaccines by Honglei Wang, Wenhai Feng

“…MLV vaccines have been widely used to control PRRSV infection for more than 30 years since they were first introduced in North America in 1994, and have shown a certain efficacy. …”
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Comprehensive Survival Analysis of Alveolar Echinococcosis Patients, University Hospital Zurich, Zurich, Switzerland, 1973–2022 by Ansgar Deibel, Yanick Kindler, Rubens Mita, Soleen Ghafoor, Cordula Meyer zu Schwabedissen, Barbara Brunner-Geissmann, Alexander Schweiger, Felix Grimm, Michael Reinehr, Achim Weber, Cäcilia S. Reiner, Andreas E. Kremer, Henrik Petrowsky, Pierre-Alain Clavien, Peter Deplazes, Stefanie von Felten, Beat Müllhaupt

“…Annual diagnoses increased over time, and more cases were detected by chance at earlier stages. …”
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Calculation of Blasting Damage Zone Radius of Different Charge Structures in Burnt Rock by Zhengzhao Jia, Hongjie Li, Wei Li, Jie Yan

“…Therefore, in order to describe the damage of blasting to a fractured rock mass more objectively and accurately, on the basis of summarizing the previous research results, a damage variable was introduced to characterize the initial crushing degree of the fractured rock mass, and the corresponding rock failure criterion was used to derive the calculation formula of a blasting crushing circle and fracture circle radius of burnt rock with different charge structures. …”
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Evaluation of the management artistic gymnastics management in Kediri City by Denes Ananda Arfiantari, Moh Nur Kholis, Puspodari Puspodari, Budiman Agung Pratama

“…This study will focus on the management of the Persani Artistic Gymnastics Kediri which aims to the out more about what management does in managing the Persani. …”
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Modeling peak ground acceleration for earthquake hazard safety evaluation by Fatima Khalid, Milad Razbin

“…The proposed model leverages essential input variables such as moment magnitude, fault type, epicentral distance, and soil type, with the output variable being peak ground acceleration (PGA) at 5% damping. …”
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On the Philosophic Meaning of the “Conflict Pattern” Term by B. V. Kabylinskii

“…The pattern is understood as a systematic repetition of elements in conflict reality that occurs with ontological necessity, regardless of the variable features of being-in-conflict. The integration of patterns into the epistemological grid allows us to achieve a more symmetrical arrangement of elements in the system of philosophical knowledge of the conflict. …”
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Reliable Fault Diagnosis of Rotary Machine Bearings Using a Stacked Sparse Autoencoder-Based Deep Neural Network by Muhammad Sohaib, Jong-Myon Kim

“…The experimental results demonstrate that the proposed scheme outperforms conventional fault diagnosis algorithms in terms of fault classification accuracy when tested with variable shaft speed data.…”
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Effects of Duration of Breastfeeding During Infancy on Vascular Dysfunction in Adolescents by Sukman Tulus Putra, Muchtaruddin Mansyur, Sudigdo Satroasmoro

“…Analysis was done using linear regression and MANOVA general linear model with cardiovascular risk factors as the dependent variables and breastfeeding duration as the independent variable with further adjustment for confounders. …”
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The Occurrence of Environmental Disclosures in The Annual Reports by Susi Susi

“…As environmentally visible firms are easier to observe by relevant constituents, they are more vulnerable to public scrutiny. This paper hypothesizes that environmentally visible firms tend to disclose environ-mental information in their annual reports as compared to those of less visible companies. …”
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Analysis of Severe Scarcity Situations in Finland’s Low Carbon Electricity System Until 2030 by Tero Koivunen, Sanna Syri

“…The main reasons are the retirement of Combined Heat and Power plants and the transition to more electrified district heating in Finland and the expected demand growth. …”
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