Corporate tax avoidance and firm performance: the moderating role of ownership concentration and board independence by Muhammad Shaukat Malik, Muhammad Irfan, Samavia Munir

“…The results indicate that ownership concentration and board independence do not moderate the relationship for banking firms in Pakistan, India, and Sri Lanka, whereas in Indian banking firms, ownership concentration positively moderates the relationship, while board independence has a negative moderating effect. The government officials and policymakers can comprehend corporate tax avoidance behaviors of businesses and assist them in the formulation of suitable and efficient taxation policies.…”
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Barriers and Factors Affecting Nursing Communication When Providing Patient Care in Jeddah by Ruba M. Alharazi, Rahaf J. Abdulrahim, Alhanouf H. Mazuzah, Reem M. Almutairi, Hayfa Almutary, Aisha Alhofaian

“…<b>Conclusions:</b> The study highlights the impact of various factors on effective communication between nurses and patients, emphasizing the need for nurses to develop their communication skills and to receive adequate training from nursing officials.…”
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Experimental and Numerical Evaluation of Shear Strength of Directly and Indirectly Loaded Flanged Recycled Self-Compacted Reinforced Concrete Deep Beams by Thamer Hussein Amer Alhussein, Jamal Abdul Samad Khudhair

“…Strut and tie model (STM) presented by the American Concrete Institute (ACI) 318-14 and the American Association of State Highway and Transportation Officials (AASHTO LRFD 2012) was used to predict the ultimate shear capacity of the beams. …”
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Exploring barriers to accessing treatment for Lymphatic Filariasis through a socio-ecological lens in Buvuma and Napak districts, Uganda. by Arthur Bagonza, Linda Gibson, Lydia Kabiri, Chris Bezalel, Saravu Rama Bhat Narahari, Peter J Franks, David Musoke, Christine Moffatt

“…<h4>Methods</h4>We conducted 12 key informant interviews with health facility officials, district health officers, and village health team members. …”
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Legal regulation of inheritance relations under martial law by V. P. Makovii, O. I. Yakymets, Z. I. Knysh

“…With a view to improving the organizational and legal support of the procedure for certifying the wills of servicemen, it is proposed to: develop a departmental regulatory document containing detailed instructions for the actions of military unit commanders regarding the procedure for certifying the wills of servicemen and other persons; prepare methodological recommendations containing methodological instructions to military unit commanders on their behaviour within the framework of the above procedure; as part of the training and retraining of the command staff of the Armed Forces of Ukraine, other military formations and military lawyers, to include in the relevant educational curricula a block of training issues on the procedure for certifying wills by this category of officials.…”
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Activities of the Minister of Internal Affairs of the Ukrainian SSR Pavlo Yakovlevych Meshyk (1953) by V. A. Grechenko

“…Meshyk came into conflict with some party officials, including the then leader of the republic, the first secretary of the Central Committee of the CP(B)U, L. …”
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Proposals by the Ministry of Internal Affairs Commission Headed by F. K. Girs to Subordinate the Kirghiz Inner Horde under Astrakhan Governorate: Administrative Structure and Judic... by Evgeniy A. Gunaev

“…The latter circumstance and a meagre population were also viewed by the aforementioned officials as hindrances to that the Inner Horde be transformed into an autonomous oblast. …”
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Public Health Risks Associated with Food Process Contaminants – A Review by Ahmadullah Zahir, Zhiwen Ge, Iftikhar Ali Khan

“…Furthermore, this study identifies existing knowledge gaps proposes avenues for future inquiry and emphasizes the necessity of employing a multi-disciplinary approach to alleviate the public health risks posed by food process contaminants, advocating for cooperative initiatives among food scientists, public health officials, and regulatory entities to enhance food safety and protect consumer health.…”
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French diplomats and the military on Soviet Russia and the balance of power in Central-Eastern Europe in 1922 by I. E. Magadeev

“…On the one hand, the formation of the USSR was an obvious manifestation of the growing Soviet power that somewhat diminished the hopes of French officials for the imminent fall of the Bolsheviks. …”
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A Stylistic Analysis of Majdieh Treatise by Seyyed Kamak Sharifi, Narges Oskouie, Aziz Hojjaji

“…At intellectual level, the main discourse of the work is comprised of criticism for lack of justice, incompetency of government officials, criticism of the economic situation and governmental corruptions and the presentation of reform /ideal proposals in various political and social dimensions.…”
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The European Union’s Policies Towards Iraq (2014–2020) by L. D. Oganisyan

“…The paper consists of three sections: the first one outlines the evolution of the EU strategic priorities in Iraq during 2014–2019, the second covers the major assistance programmes implemented by the European Union, both bilaterally and multilaterally, in Iraq; the third examines the EU reaction to the rising tensions in Iraq at the turn of 2019–2020.The author concludes that the EU’s growing interest in Iraq in recent years stems not only from concerns about transformation of this country into a source of cross-border challenges and threats, but also from the conviction of the EU officials that Iraq might potentially become the cornerstone of a new regional security architecture. …”
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Institutional Capacity Development (Capacity Building) Of Village-Owned Business Enterprises in Tambayoli Village, Soyo Jaya Sub District, North Morowali District, Indonesia by Abdul Rivai, Nasrullah Nasrullah, Hasanuddin Hasanuddin, Vernanda Chrisstin, Fitrina Fitrina, Dandan Haryono

“…We collected data through in-depth interviews with administrators of village-owned enterprises, community leaders and village officials. We conducted participatory observation to gain direct understanding of the management dynamics of village-owned enterprises. …”
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Impact of neighborhood safety on adolescent physical activity in Saudi Arabia: gender and socio-economic perspectives by Abdullah Addas, Abdullah Addas

“…The study offers actionable policy recommendations for urban planners and public health officials to create safer, more inclusive environments that encourage physical activity, especially among female adolescents. …”
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The Observance of Patient Rights in the Emergency Departments of Hospitals in Golestan Province, Iran by Asieh Soleimani, Zahra Kashaninia, Shima Haghani

“…Conclusion The level of observance of patient rights in the EDs of hospitals in Golestan province is moderate and there is no difference in the level of observance perceived by patients and nurses. Hospital officials should provide a suitable environment for patients to be aware of their rights and implement laws related to the observance of patient rights by ED personnel.…”
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The Causal Relationship of the Feature Personality Traits Following Mediation Therapy Perceived Social Support in Female Cancer Patients by Maryam Mardani, Manijeh Firoozi, Tina Vosoughi

“…Health and mental health officials, as well as policymakers, should prioritize these variables to enhance treatment adherence.…”
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The impact of the Lesotho health reform in the re-structuring of the village health workers program by Afom T. Andom, Hannah N. Gilbert, Courtney M. Yuen, Mapoho Mokoroane, Melino Ndayizigiye, Mpopo Tsoele, Masebeo Koto, Retsepile Tlali, Makena Ratsiu, Joia S. Mukherjee

“…We conducted 26 in-depth interviews with health workers practicing in the community and in primary health facilities, as well as district health authorities, and Ministry of Health officials. Results We found that the Lesotho health reform program was observed that it helped to professionalize the VHW program by introducing clear roles and responsibilities, regular monitoring, and supervision. …”
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Knowledge, attitude and practice of health care workers on solid medical waste management in two urban hospitals of Bangladesh: a mixed-method study by Md Tauhidul Islam, Md Abdur Rafi, Mohammad Jahid Hasan

“…The study had three parts of data collection: (i) survey with health care workers to determine their knowledge, attitudes, and practices about medical waste management; (ii) in-depth interviews with health officials of infection control committee; and (iii) observation using a facility checklist to determine the current practice of medical waste management. …”
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Editorial: Launching a New Era of Scientific Discovery: Introducing the First Volume of the BioMed Target Journal by Abbas Salihi

“…The Biomed Target Journal (BMTJ), a peer-reviewed journal that highlights substantial and innovative contributions in these fields, is officially published. As we embark on this exciting journey, we want to provide a platform for academics, physicians, and pharmacologists to share cutting-edge findings and promote multidisciplinary collaboration. …”
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A modeling of budget optimization for the strategic plan of universities by different faculties: a case study in Allameh Tabataba'i University by Hassan Rashidi, Morteza Khorsandi, Fatemeh Shams

“…These nine activities include 1) publishing a book, 2) publishing an internal article, 3) publishing an external article, 4) holding a theory session, 5) holding a meeting to solve problems and a promotional session, 6) implementing educational plans, 7) holding internal and external conferences, 8) holding internal and external workshops and meetings, and 9) other activities.Originality/Value: Implementing this model and performing sensitivity analysis on its important parameters will bring acceptable and effective results for the support of faculty officials as well as managers of the university's strategic plan.…”
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Activation of implementation of information modelling technologies in the Russian construction industry by I. G. Lukmanova, E. V. Ukhalkin

“…In the Russian construction industry, the transition to information modelling technologies (BIM) is defined by the government as a priority task. Officially, the transition to BIM was planned in Russia in 2014, when the “Plan of phased introduction of information modelling technologies in the field of industrial and civil construction” was adopted, which is still, unfortunately, at the initial stage of implementation due to the following barriers: insufficiently developed regulatory and legal framework; shortage of BIM specialists; high cost of software (mostly foreign), as well as the lack of tested methods of economic justification of the feasibility of the application of BIM. …”
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