Analysis of Energy Sustainability and Problems of Technological Process of Primary Aluminum Production by Yury Valeryevich Ilyushin, Egor Andreevich Boronko

“…Improving MHDS control is important because of the high costs and reduced efficiency caused by the instability of magnetic and current fields. …”
Get full text

Internal audit role on information asymmetry and real earnings management by Jasman Jasman, Muhammad Nuryatno Amin

“…Earnings management through real activities manipulation which is also called real earnings management is proxied with three patterns: cash flow from operation (CFO), production costs, and discretionary expenses. The result shows that information asymmetry has a positif and significant effect toward real earnings management in the pattern of cash flow from operation and production costs. …”
Get full text

On the risk-adjusted pricing-methodology-based valuation of vanilla options and explanation of the volatility smile by Martin Jandačka, Daniel Ševčovič

“…We analyse a model for pricing derivative securities in the presence of both transaction costs as well as the risk from a volatile portfolio. …”
Get full text

A Deep Reinforcement-Learning-Based Route Optimization Model for Multi-Compartment Cold Chain Distribution by Jingming Hu, Chong Wang

“…The required temperature control systems increase operational costs and environmental impacts compared to conventional logistics. …”
Get full text

Sales Mode Selection and Blockchain Adoption for Platform Supply Chain Under Risk Aversion by Yu Jing, Fengzhi Liu

“…Importantly, highly risk-averse manufacturers are inclined to absorb higher costs associated with blockchain adoption, while those with lower risk aversion only consider it when costs are minimal. …”
Get full text

Faktor-Faktor Penentu Nilai Perusahaan Pada Bank Umum Syariah di Indonesia Periode 2016-2020 by Gita Melliyani Anggreini, Ulfi Kartika Oktaviana

“…The results of the study partially show that Operational Costs on Operating Income, Company Size, and Company Growth have a significant effect on the company value of Islamic commercial banks in Indonesia. …”
Get full text

The Analysis of Braess’ Paradox and Robustness Based on Dynamic Traffic Assignment Models by Bai-Bai Fu, Chun-Xue Zhao, Shu-bin Li

“…In addition, the relationship of total costs with different traffic assignment models is discussed. …”
Get full text

Information and Communication Technology Adoption and the Growth of Small Medium Enterprises in Uganda: Empirical Evidence from Kampala City Council Authority by Eton, Marus, Constant, Okello Obura, Fabian, Mwosi, Benard, Patrick Ogwel, Mary, Ejang, Francis, Ongia

“…The study found out that the level of ICT adoption in Kampala Capital City Authority was moderate. ICT adoption was mostly marked with establishment of separate IT department, use of bulk SMS, printers, scanners and photocopiers. …”
Get full text

Green game among government, enterprises, and the public: A study on the dynamics of enterprise green transformation from the perspective of Tripartite evolution by Yanan Zhao, Lili Zhang, Siyao Li

“…Furthermore, when financial incentives surpass regulatory costs, local governments are inclined to implement more stringent measures. …”
Get full text

The Internet of Things in Elderly Healthcare Applications: A Systematic Review and Future Directions by Naser Shirvanian, Maryam Shams, Amir Masoud Rahmani, Jan Lansky, Stanislava Mildeova, Mehdi Hosseinzadeh

“…The increase in the elderly population globally and the prevalence of chronic diseases among the elderly have resulted in rising healthcare costs worldwide. Utilizing the Internet of Things (IoT) and smart sensors to reduce healthcare costs and enhance the quality of life for the elderly is a highly effective and valuable solution. …”
Get full text

Optimal scheduling of smart building microgrids based on AQPSO by YE Aoshuang, LI Yichao, XU Dong, DU Jiawei, ZHANG Yuhua, WANG Jianhui

“…The proposed model and optimal scheduling strategy effectively reduce building operating costs， carbon emissions， and carbon emission costs， while improving the utilization rate of clean energy.…”
Get full text

ESTIMATION OF INITIAL MEDICAL SAVINGS ACCOUNT BALANCE IN RELATION TO PERSONAL HEALTH CARE EXPENSES IN POLAND by M. Borda

“…An Medical Savings Account (MSA) represents a mechanism of health care financing, which relies on the accumulation of personal savings to cover the costs of health care services at the time of consumption. …”
Get full text

FROM NEO-INDUSTRIAL REVOLUTION TO NEO-INDUSTRIAL DEVELOPMENT by Vladimir A. Strokov

“…The article describes the model of non-industrial development designed by the author which shows that: 1) innovation in capital resources and STR- organization of the production process lead to singling out and concentration of enterprises outputting the aggregate row of end products (object universalization), aggregate row of product knot by one or several technologies (knot object and knot technological universalization) that carry out by different technologies the same stage of technological process (stage-by-stage technological universalization); 2) STR-organization of PP envisages parallel production of PP sections, the absence of unfinished production, rejecting the fixed work time and use of work time as a regulator of the production volume taking into account the demand; 3) innovation in costs (operational and cyclic costs) causes the dependence of active capital and material costs on the quantity of output product and obtaining depreciation profit while consuming capital.…”
Get full text

Tabu Search Algorithm for Solving a Location-Routing-Inventory Problem by Nova Indah Saragih, Peri Turnip

“…Inventory control decisions, such as order lot size and order frequency, affect both inventory and transportation costs. Failure to take inventory and transportation costs into consideration when determining location decisions can lead to suboptimality since they have a large impact on inventory and transportation costs.  …”
Get full text

The Effect of Return on Asset and Operating Income on the Level of Profit Sharing from Mudharabah Deposits at BMT UGT Nusantara Capem Jajag in the Period 2019-2023 by Eka Febriani, Nur Anim Jauhariyah, Edy Sujoko

“… This study aims to analyze the effect of Return On Assets and Operating Costs Operating Income on the level of profit sharing of mudharabah deposits at BMT UGT Nusantara Capem Jajag during the period 2019-2023. …”
Get full text

Primary care telehealth in a dynamic healthcare environment from digital divide to healthcare outcomes by Yunxi Zhang, Lincy S. Lal, Saurabh Chandra, John Michael Swint

“…By accounting for primary care utilization, our findings suggest that the higher absolute costs observed among telehealth users may reflect underlying healthcare needs rather than telehealth utilization.…”
Get full text

Impact of therapy with tumor necrosis factor-α inhibitors on the working ability of patients with ankylosing spondylitis by Sh. F. Erdes, M. V. Podryadnova

“…This in turn can lead to the conclusion that the indirect costs associated with this disease can substantially reduce costly treatment-related medical losses of society as the patients return to active labor.…”
Get full text

Exploring the influence of air fractions on the performance of a vapor compression refrigeration system: an energy, exergy, and environmental analysis by Hayder Mohsin Ali, Saif Ali Kadhim, Karrar A. Hammoodi, Ali M. Ashour, Ahmed M. Hassan, Mohammed Azeez Alomari, Ali Habeeb Askar

“…The study highlights the critical need for rigorous system evacuation and leak prevention in refrigeration systems to maintain optimal efficiency and reduce operational costs.…”
Get full text

A chitosan oligosaccharide hydrogel with customized drug release system capable to entrap both hydrophobic or hydrophilic molecule by Biva Ghosh, Debalina Bhattacharya, Mainak Mukhopadhyay

“…Since developing a unique chemical component is time-intensive and costly, building new delivery systems for existing drugs can significantly boost their effectiveness, security, compliance among patients. …”
Get full text

Influence of Virtual Fencing Technology in Cattle Management and Animal Welfare by Ishaya Usman Gadzama, Homa Asadi, Qazal Hina, Saraswati Ray

“…While VF offers potential benefits such as enhanced pasture management flexibility and reduced labor costs, its widespread adoption faces challenges including high initial investment costs, connectivity issues, GPS accuracy limitations, potential device durability concerns, and individual animal variability in learning and response. …”
Get full text