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- Research Article
- 10.1016/j.tjpad.2026.100530
- May 1, 2026
- The journal of prevention of Alzheimer's disease
- Arnaud Charil + 7 more
Discordance in amyloid positivity between visual reads and Centiloids: Impact of white matter uptake.
- New
- Research Article
- 10.1093/brain/awag145
- Apr 25, 2026
- Brain : a journal of neurology
- Sang Bin Hong + 8 more
Tau pathology plays a central role in a number of neurodegenerative diseases, but its presence and relevance in epilepsy remain incompletely understood. Emerging evidence suggests that epilepsy may promote tau accumulation, yet whether this occurs in vivo, independent of comorbid dementia or amyloid pathology, is unclear. In this study, we combined [18F]flortaucipir (FTP) PET imaging with high-throughput plasma proteomics to characterise regional tau deposition and its clinical and molecular correlates in non-demented epilepsy patients. We enrolled 75 epilepsy patients and 47 age- and sex-matched healthy controls, collecting detailed clinical data, EEG features, and plasma samples for SOMAscan proteomic profiling, and plasma p-tau217, total tau, and amyloid-β measurement. A subset underwent FTP PET and [18F]florbetaben (FBB) PET imaging. Regional standardised uptake value ratios (SUVRs) were quantified using the AAL3 brain atlas. Compared to controls, epilepsy patients exhibited globally elevated FTP uptake across cortical regions, particularly in the lateral and medial frontal, lateral parietal, and lateral occipital brain areas, while FBB SUVRs showed nonsignificant differences. Exploratory analyses highlighted EEG slowing, multifocal discharges, and continued seizure activity during adolescence as clinical features associated with higher FTP SUVRs. In lateralised epilepsy, asymmetry indices tended to favour the hemisphere with the seizure onset zone. Plasma proteomic analysis identified 473 differentially expressed proteins in epilepsy, enriched in pathways related to immune activation, metabolism, and cytoskeletal remodelling. Protein expression associated with regional tau SUVRs again emphasised immune pathways as well as mitochondrial dysfunction; and suggested distinct mechanisms of tau accumulation in a region-specific manner. Furthermore, using the OrganAge algorithm, we found accelerated biological ageing in epilepsy patients across several organs, including the brain, heart, and muscle. While brain age gaps showed the strongest positive correlation with tau, the heart, pancreas, and muscle age gaps also showed correlations with regional brain tau, suggesting a link between systemic ageing and brain tau accumulation. Together, these findings suggest that epilepsy is associated with widespread elevated tau tracer signal that relates to EEG abnormalities, clinical disease burden, and immune- and ageing-related proteomic signatures. Our results raise the possibility that tau accumulation contributes to key aspects of epilepsy pathophysiology and may have relevance for biomarker development and future therapeutic targeting.
- Research Article
1
- 10.1177/13872877261441816
- Apr 15, 2026
- Journal of Alzheimer's disease : JAD
- Youngsoon Yang + 1 more
BackgroundAmyloid PET-positive mild cognitive impairment (MCI) is a prodromal stage of Alzheimer's disease (AD), but its longitudinal clinical and biomarker trajectories vary considerably. Evidence linking oral interventions to amyloid-related biomarkers in this population remains limited.ObjectiveTo compare 18-month clinical outcomes and longitudinal changes in plasma amyloid-β (Aβ) oligomerization tendency and amyloid PET burden according to Ginkgo biloba use in amyloid PET-positive MCI.MethodsThis retrospective cohort study included 35 amyloid PET-positive MCI patients who underwent baseline and 18-month clinical evaluations, serial plasma Aβ oligomerization measurements using the Multimer Detection System-Oligomerized Aβ (MDS-OAβ) assay, and paired baseline and 18-month 18F-FC119S amyloid PET. Patients received Ginkgo biloba extract 240 mg/day (n = 21) or Non-Ginkgo cognitive enhancers (n = 14). Clinical stability, conversion to AD dementia (Korean Instrumental Activities of Daily Living ≥0.40), changes in MDS-OAβ, and changes in global cortical standardized uptake value ratio (SUVR) were assessed.ResultsBaseline characteristics were comparable between groups. At 18 months, all Ginkgo-treated patients remained clinically stable, whereas 57.1% of Non-Ginkgo patients showed cognitive decline. Conversion to AD dementia occurred in none of the Ginkgo group and in 28.6% of the Non-Ginkgo group. Plasma MDS-OAβ decreased with Ginkgo but increased without Ginkgo. Global amyloid PET SUVR remained stable in the Ginkgo group and increased in the Non-Ginkgo group.ConclusionsIn amyloid PET-positive MCI, Ginkgo biloba use was associated with sustained clinical stability, reduced plasma Aβ oligomerization tendency, and attenuation of amyloid PET progression over 18 months.
- Research Article
- 10.1007/s11307-025-02074-5
- Apr 14, 2026
- Molecular imaging and biology
- Alok Mandal + 5 more
Standard ASNC guidelines for 18F-fluorodeoxyglucose positron emission tomography (18F-FDG PET) myocardial viability imaging often yield suboptimal image quality in patients with diabetes mellitus, primarily due to altered glucose-insulin kinetics. This study evaluated an optimized fast-track (OFT) patient preparation protocol designed to improve image quality and reduce preparation time in diabetic patients with coronary artery disease (CAD). We conducted a prospective, randomized controlled trial involving 50 diabetic patients with known CAD. Patients were stratified based on diabetes duration, fasting blood sugar (FBS), and HbA1C levels, then assigned to either a standard preparation group or the OFT protocol group prior to undergoing 18F-FDG PET imaging. Image quality was assessed qualitatively using a visual grading scale and semi-quantitatively using the myocardium-to-blood pool (M/B) standardized uptake value ratio. Patient preparation time (PPT) was measured from oral glucose administration to 18F-FDG injection. The OFT group demonstrated a higher proportion of interpretable scans (92% vs 64%; p = 0.017) and significantly greater M/B ratios (mean ± SD: 12.44 ± 5.37 vs 7.23 ± 3.42; p < 0.001) compared to the standard group. Median PPT was also significantly shorter in the OFT group (82min) than in the standard group (95min; p = 0.003). The optimized fast-track protocol significantly improves image quality and reduces patient preparation time in diabetic individuals undergoing 18F-FDG PET myocardial viability imaging. This protocol offers a practical and effective alternative to the standard ASNC approach, with potential for integration into routine clinical practice.
- Research Article
- 10.1212/wnl.0000000000214772
- Apr 14, 2026
- Neurology
- Minjae So + 16 more
Periventricular white matter hyperintensities (PWMHs) and regional brain glucose hypometabolism have each been linked to cognitive impairment, but their interplay independent of β-amyloid (Aβ) is unclear. This study examines whether PWMHs relate to region-specific cortical hypometabolism and metabolism mediates domain-specific cognition in Aβ-negative individuals. This retrospective cross-sectional study included 141 Aβ-negative patients with mild cognitive impairment (MCI) older than 50 years and 83 normal controls (NCs). All participants underwent 18F-fluorodeoxyglucose (FDG) PET, MRI and cognitive testing assessments at Severance Hospital, Yonsei University, between 2017 and 2022. PWMHs were defined as WMHs within 10 mm of the lateral ventricles; regional FDG standardized uptake value ratios were extracted from predefined cortical and limbic regions. Associations among PWMHs, metabolism, and cognition were tested using general linear models, and path analyses were conducted. The MCI and NC groups did not differ in age or sex. Greater PWMH burden correlated with lower FDG uptake, strongest in the posterior cingulate cortex (PCC) (β = -0.14; 95% CI -0.20 to -0.09; q < 0.001). PWMHs were related to lower executive (β = -0.41; 95% CI -0.74 to -0.08; q = 0.026), verbal memory (β = -0.73; 95% CI -1.16 to -0.30; q = 0.005), and visual memory (β = -0.62; 95% CI -1.01 to -0.23; q = 0.005) scores. Path analyses indicated indirect effects of PWMHs on executive function through hypometabolism in the frontal lobe (indirect β = -0.06; 95% CI -0.13 to -0.01; p = 0.016) and PCC (β = -0.12; 95% CI -0.20 to -0.04; p = 0.003), whereas direct effects were identified for verbal (β = -0.27; 95% CI -0.45 to -0.08; p = 0.006) and visual (β = -0.24; 95% CI -0.41 to -0.08; p = 0.005) memory. The effect of PWMHs on executive dysfunction was mediated by cortical hypometabolism, whereas memory dysfunction was directly driven by PWMHs. These findings suggest that incorporating 18F-FDG PET with MRI may enhance diagnostic and therapeutic stratification in clinical trials for vascular cognitive impairment.
- Research Article
- 10.54691/09wcpw24
- Apr 11, 2026
- Scientific Journal of Economics and Management Research
- Wensheng Wu
This study develops an XGBoost approach to forecast default risk in small and medium-sized enterprise (SME) equipment leasing, with a particular focus on asset depreciation patterns. The model was trained and tested on a dataset of 6,218 contracts from a Chinese leasing company. Beyond conventional predictors, it incorporates key depreciation metrics: residual value ratio, asset age, and remaining useful life. The proposed XGBoost model achieved an AUC of 0.813, outperforming all benchmark models. SHAP analysis identified the residual value ratio as the second most important predictor, underscoring the critical role of asset-specific factors in leasing defaults. Crucially, the SHAP dependence plot revealed a pronounced negative correlation between the residual value ratio and default probability. This finding aligns with the economic intuition underpinning leasing: equipment with a higher projected residual value strengthens the lessor’s collateral position and reduces the lessee’s incentive to default, as the asset retains significant recoverable value.
- Research Article
- 10.70609/g-tech.v10i2.9317
- Apr 4, 2026
- G-Tech: Jurnal Teknologi Terapan
- Wahyu Ari Pramono + 3 more
Selecting appropriate wall materials for low-cost housing is a complex decision-making process involving multiple technical, economic, social, and environmental considerations. This study aims to identify and prioritize the most influential attributes affecting wall material selection for affordable housing. A total of twenty-two attributes were derived from a comprehensive literature review and evaluated through a structured questionnaire survey involving 30 respondents, consisting of academics, decision-makers, and technical practitioners. A consensus-based weighting approach was applied using the mean value (μᵢ), normalized weight (wᵢ), and relative ratio (r) to establish the priority structure of attributes. The results indicate that all attributes are considered relevant (r > 0.1), with the highest priorities assigned to structural strength and stability (T1, w = 0.060), initial wall cost (E1, w = 0.058), life-cycle cost (E2, w = 0.057), durability and weather resistance (T3, w = 0.056), occupant safety and perceived security (S4, w = 0.056), and embodied carbon and energy (L1, w = 0.053). At the aspect level, technical factors contributed 34% of the total weight, followed by economic (26%), social (21%), and environmental aspects (19%). These findings provide a quantitative attribute-weighting framework that can support the development of Multi-Attribute Decision Making (MADM) models for context-sensitive wall material selection in low-cost housing.
- Research Article
- 10.1002/dad2.70321
- Apr 3, 2026
- Alzheimer's & Dementia : Diagnosis, Assessment & Disease Monitoring
- Babak Khorsand + 4 more
Incremental value of plasma biomarkers in predicting clinical decline among cognitively unimpaired older adults: Results from the A4 trial
- Research Article
- 10.64898/2026.04.01.26349872
- Apr 3, 2026
- medRxiv : the preprint server for health sciences
- Tobey J Betthauser + 10 more
385 participants from the Alzheimer's Disease Neuroimaging Initiative (ADNI; mean (SD) age = 73.4 (7.3) years) with longitudinal flortaucipir tau PET and 288 participants from the Wisconsin Registry for Alzheimer's Prevention and Wisconsin Alzheimer's Disease Research Center (collectively referred to as WISC; mean (SD) age = 67.4 (6.7) years) with longitudinal MK-6240 tau PET were included in the study. Standard uptake value ratios (SUVRs) in the entorhinal cortex and a meta-temporal ROI were modeled with SILA separately, for each cohort and region. Forward and backward SUVR and T+/- prediction were characterized with ten-fold cross-validation and in-sample validation techniques. Accuracy of estimated T+ onset ages (ETOA) was characterized in T- to T+ converters. Differences in ETOA were tested between APOE-e4 carriers and non-carriers, as well as differences in time T+ between levels of cognitive impairment. SILA was able to accurately estimate retrospective change in tau SUVR in the meta-temporal region regardless of age, sex, APOE-e4 carriage, tau SUVR, and dementia (p >0.05) whereas dementia was associated with model residuals in entorhinal cortex (p ≤0.05; ADNI). In subsets of observed T- to T+ converters, the difference between "observed" and estimated meta-temporal T+ onset age [95% CI] was 0.12 [-0.27, 0.52] years for ADNI and -0.09 [0.93, 0.74] years for WISC. ETOA was significantly earlier, and odds of SILA-estimated T+ status were higher amongst APOE-e4 carriers (p <0.05) and those with dementia (p <0.05). Our results suggest SILA can be used to accurately model longitudinal tau PET trajectories and retrospectively estimate individual T+ onset ages in the meta-temporal region. The accuracy of SILA time estimates in entorhinal cortex worsened amongst those with dementia in ADNI suggesting entorhinal cortex may only be suitable for studying the temporal progression of tau during the preclinical time frame.
- Research Article
- 10.1513/annalsats.202507-831oc
- Apr 1, 2026
- Annals of the American Thoracic Society
- Tyler J Couch + 17 more
Pulmonary artery (PA) dilation on computed tomography (CT) has been associated with moderate-to-severe -pulmonary hypertension (PH) using outdated diagnostic criteria. The association between PA size and mean PA pressure (mPAP) in mild PH and the prognostic implications of PA dilation remain unclear. To investigate associations between PA size, mPAP, and survival in subjects without significant lung disease aside from PH. PA size on CT was measured for individuals with group 1 or 2 PH and matched controls in the Pulmonary Vascular Disease Phenomics cohort. Outcomes included mPAP on right heart catheterization (RHC) and time to heart and/or lung -transplantation or death. A total of 691 subjects were included, with 595 undergoing RHC. PA diameter and PA:aorta ratio demonstrated significant association with mPAP (ρ = 0.557 and 0.564, respectively). Size increased incrementally from no PH to mild PH to moderate-severe PH for PA diameter (27.64 [95% CI, 17.64-37.64] mm to 30.65 [95% CI, 18.99-42.31] mm to 36.00 [95% CI, 22.46-49.54] mm) and PA:aorta (0.89 [95% CI, 0.53-1.24] to 0.99 [95% CI, 0.63-1.35] to 1.19 [95% CI, 0.60-1.78]). PA diameter and PA:aorta demonstrated good discrimination of mPAP >20 mm Hg (area under the curve: 0.834 and 0.816, respectively). Transplant-free survival decreased across the continuum of PA diameter and PA:aorta (P <.001). Adjusted hazard ratio of third versus first quartile values was 2.36 (95% CI, 1.58-3.54) for PA diameter and 2.24 (95% CI, 1.52-3.30) for PA:aorta. In subjects without significant lung disease outside of PH, PA size on CT was associated with increased mPAP and decreased transplant-free survival across the spectrum of PH severity and demonstrated modest diagnostic discriminatory ability using updated hemodynamic criteria.
- Research Article
- 10.1016/j.nut.2025.113060
- Apr 1, 2026
- Nutrition (Burbank, Los Angeles County, Calif.)
- Juhye Kang + 5 more
In defense of the Holman index: Defining fatty acid deficiency.
- Research Article
- 10.1016/j.neuroimage.2026.121844
- Apr 1, 2026
- NeuroImage
- Vidishaa Jali + 7 more
Comparative analysis of Heuron Brain PET and FreeSurfer software in automated amyloid quantification: Toward reproducible and clinically applicable brain PET imaging.
- Research Article
- 10.1111/jnc.70447
- Apr 1, 2026
- Journal of neurochemistry
- Ying-Hwey Nai + 11 more
Sphingosine-1-phosphate receptors (S1PRs) play an important regulatory role in various biological processes, including immune responses and neurodegeneration. We report the binding specificity of an S1PR1 PET radiotracer, [18F]TZ82112, via invitro autoradiography blocking studies with S1PR1 modulators in human and rat brain tissues and evaluate the tracer kinetics via kinetic modeling in nonhuman primates (NHPs) to assess its potential for clinical translation. A total of 12 scans were performed in four male macaques (M 1-4). Each macaque had 1-4 baseline scans and at least one blocking scan in three macaques. Arterial input function (AIF) was obtained from M2 and M3 under baseline conditions and M3 after pretreatment with cold TZ82112. The metabolite-corrected plasma AIF was applied to several kinetic models-one-tissue compartment (1TC) and 2TC, and Graphical Logan Analysis. Five candidate reference regions, namely the whole cerebellum, brain stem, occipital cortex, corpus callosum, and cerebral white matter, were investigated for deriving the standardized uptake value ratios (SUVr). The 2TC with four parameters (2TC4K) with blood volume (Vb) fitting is the most suitable kinetic model for evaluating [18F]TZ82112 kinetics. Pretreatment with unlabeled TZ82112 reduced uptake of [18F]TZ82112, demonstrating specific binding in all analyzed regions, including potential reference regions. Reduced tracer uptake in invitro blocking studies further confirmed the tracer specificity to S1PR1. We concluded that accurate [18F]TZ82112 quantification requires AIF measurements, owing to the lack of a suitable reference region; no reference region modeling approach or SUVr would be appropriate. Fast tracer uptake and high VT values, particularly in the prefrontal cortex and striatum, indicated that [18F]TZ82112 enters the brain quickly and has high S1PR1-specific binding in NHP brain. The current findings further support [18F]TZ82112 as a good PET radiotracer for the quantification of S1PR1 in the brain, provided an AIF is employed.
- Research Article
- 10.1007/s12149-025-02146-0
- Apr 1, 2026
- Annals of nuclear medicine
- Manduukhai Badarchin + 12 more
Quantitative analysis of amyloid positron emission tomography (PET) is increasingly applied in clinical and research settings; however, its consistency across software platforms remains uncertain. This study aimed to compare standardized uptake value ratio (SUVr) measurements obtained from CortexID Suite and VIZCalc, to evaluate their concordance with expert visual assessment, and to assess the concordance of Centiloid values derived from VIZCalc with the visual reference. We retrospectively analyzed 116 patients who underwent 18F-flutemetamol PET at a single institution. SUVr values were calculated using both CortexID Suite and VIZCalc, while Centiloid values were derived from VIZCalc only. Visual assessments were performed by two nuclear medicine physicians. Correlations among indices were examined using Pearson's correlation. Agreement between SUVr values was assessed with Bland-Altman analysis. Agreement with the non-independent visual reference was evaluated using receiver operating characteristic (ROC) analysis, and areas under the curves (AUCs) were compared with DeLong's test. SUVr values from CortexID and VIZCalc were strongly correlated (r = 0.986, p < 0.001), with a small mean difference of + 0.0397. Both platforms showed high concordance with the non-blinded visual assessment (AUC: 0.991 for CortexID; 0.989 for VIZCalc). Centiloid values also showed high agreement with the visual reference (AUC: 0.994) and were strongly correlated with SUVr values (r = 0.975 for CortexID; r = 0.965 for VIZCalc, p < 0.001). No significant difference was observed between platforms (p = 0.84). CortexID Suite and VIZCalc demonstrated high concordance with the non-blinded visual assessment and showed consistent quantitative trends. Both platforms can be reliably applied for amyloid burden quantification, provided that software-specific characteristics are appropriately considered.
- Research Article
- 10.1002/hbm.70508
- Apr 1, 2026
- Human brain mapping
- Junho Moon + 4 more
Positron emission tomography (PET) provides an invivo molecular marker for various diseases, including Alzheimer's disease and related dementias (ADRD). PET has become increasingly integrated into diagnostic decision-making, disease staging, and clinical trial enrichment. However, its widespread use remains constrained by high costs, government regulations, and the invasiveness of radiotracer injection. Modern diagnostic frameworks emphasize the importance of multimodal biomarker assessment, such as the "amyloid/tau/neurodegeneration" (A/T/N) framework for Alzheimer's disease; however, they are constrained by these barriers. Medical image synthesis or translation offers a potential solution by enabling the reconstruction of unavailable modalities. The clinical utility of PET depends on accurately capturing regional uptake patterns rather than exact voxel-wise intensities, motivating the use of perceptual loss functions to assess higher-level semantic features in generative models. While 2D, 3D, and 2.5D perceptual losses are utilized in 3D synthesis, each encounters challenges, including limited volumetric context, the scarcity of pretrained 3D models, and difficulty balancing optimization across anatomical planes. In this work, we address cross-modal synthesis of tau PET from structural magnetic resonance imaging (MRI), generating 3D pseudo-[18F]flortaucipir standardized uptake value ratio (SUVR) maps from 3D T1-weighted MR images. We propose a cyclic 2.5D perceptual loss that cyclically optimizes the axial, coronal, and sagittal planes over training phases, thereby enhancing volumetric consistency. Furthermore, we standardize PET SUVRs by scanner manufacturer, reducing inter-manufacturer variability and better preserving high-uptake regions. We evaluate the proposed approach on cohorts spanning the ADRD spectrum using data from the Alzheimer's Disease Neuroimaging Initiative and the Standardized Centralized Alzheimer's Disease and Related Dementias Neuroimaging cohort. Our approach is broadly applicable across various generative frameworks and achieves high quantitative and qualitative performance on diverse architectures, including U-Net, UNETR, SwinUNETR, CycleGAN, and Pix2Pix. Notably, it achieves better agreement between synthesized SUVRs and measured PET scans in key brain regions relevant to Alzheimer-type tau pathology. The code is publicly available at https://github.com/labhai/Cyclic-2.5D-Perceptual-Loss.
- Research Article
- 10.1109/tmech.2025.3619518
- Apr 1, 2026
- IEEE/ASME Transactions on Mechatronics
- Yao Tan + 3 more
Accurate residual value assessment of retired power battery packs is vital for second-life applications. Traditional metrics such as state of health (SOH) tend to underestimate pack value due to their sensitivity to severely aged cells, overlooking the contributions of relatively healthier ones. Moreover, existing methods often require complete charge-discharge data, which is impractical in real-world or postretirement scenarios. To address these limitations, we propose a novel metric, retention value ratio (RVR), which evaluates the overall residual value by incorporating the condition of each individual cell. To enable real-time RVR estimation under practical constraints, real-world electric vehicles charging data is first analyzed to identify the appropriate data segment, from which a multilevel feature set is subsequently constructed to capture battery characteristics from multiple perspectives. The fusion of these features enhances the stability and accuracy of estimation, especially when cells degrade unevenly. Using the extracted features, an improved Kolmogorov–Arnold network, namely, the Chebyshev Kolmogorov–Arnold network, is developed to estimate RVR with high efficiency and stability. Experimental results show that the proposed method supports accurate online estimation and yields residual value estimates around 4% higher than SOH in late-stage batteries.
- Research Article
1
- 10.1109/tmi.2025.3627516
- Apr 1, 2026
- IEEE transactions on medical imaging
- Jianan Cui + 6 more
Partial volume effect (PVE) arises from the limited spatial resolution of positron emission tomography (PET) scanners, causing significant quantitative biases that hinder accurate metabolic activity assessment. To address these problems, we proposed an unsupervised deep residual compensation model (U-DRCM) for PET partial volume correction (PVC). U-DRCM first predicted an initial blur kernel for the PVE-affected PET image based on a conditional blind deconvolution module (CBD module). Then, a conditional residual compensation module (CRC module) was introduced to compensate for the error caused by inaccurate blur kernel prediction. The whole model is unsupervised which only needs a single patient's PET image as the training label and the corresponding MR image as the network input. The performance of U-DRCM was evaluated against several established PVC approaches, including Richardson-Lucy (RL), reblurred Van-Cittert (RVC), iterative Yang (IY), neural blind deconvolution (NBD), and deep convolutional neural network (DeepPVC) using both simulated BrainWeb phantom and real clinical datasets. In the simulation study, U-DRCM consistently outperformed competing methods across multiple quantitative metrics, achieved a higher peak signal-to-noise ratio (PSNR), an improved structural similarity index (SSIM), and a lower root mean square error (RMSE). For the real clinical study, U-DRCM delivered substantial improvements in standardized uptake value (SUV) and standardized uptake value ratio (SUVR) across various brain volumes of interest (VOIs). Experimental results show that U-DRCM effectively mitigates the impact of PVE, resulting in high-quality PVC PET images with enhanced brain visualization.
- Research Article
- 10.33395/owner.v10i2.3051
- Mar 31, 2026
- Owner
- Lulu Ayu Afriyani + 2 more
This study aims to analyse the effect of profitability, liabilities, dividend policy, capital structure, and asset turnover on firm value in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) for the period 2021–2024. Firm value is measured using the Price to Book Value (PBV) ratio, while the independent variables consist of Return on Assets (ROA), Debt to Asset Ratio (DAR), Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO). This study employs a quantitative approach using secondary data derived from the financial statements of LQ45 companies. Sample selection was conducted through purposive sampling, resulting in 19 companies with a total of 72 observations after excluding 4 outlier data. Data were analysed using multiple linear regression with SPSS version 25, complemented by classical assumption tests, F-test, t-test, and coefficient of determination. The results of the t-test indicate that profitability, liabilities, and asset turnover have a significant effect on firm value, whereas dividend policy and capital structure do not have a significant effect. Furthermore, the F-test results demonstrate that profitability, liabilities, dividend policy, capital structure, and asset turnover simultaneously have a significant effect on firm value. These findings provide empirical evidence that firm value in LQ45 companies is primarily driven by profitability, efficient asset utilisation, and optimal liability management, and are expected to serve as a reference for investors and management in formulating strategies to enhance firm value.
- Research Article
- 10.33395/owner.v10i2.3220
- Mar 31, 2026
- Owner
- Virginia Yuli Pratama + 1 more
The consumer non-cyclical sector faces a dual challenge in the post-pandemic era in maintaining profit levels in a competitive market while simultaneously meeting the demands of investors who are increasingly critical regarding sustainability issues. This research aims to examine and analyze the role of sustainability reporting as a strategy to strengthen the influence of profitability on firm value. Using a purposive sampling method, 68 observations were obtained from companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Data were analyzed using Hierarchical Moderated Regression Analysis. Profitability is measured through the ratio of net income to total assets, firm value is measured by the price to book value ratio, and sustainability reporting is assessed using a global reporting standard disclosure indeks 2021. The results show that profitability consistently has a positive and significant effect on firm value. However, Sustainability Reporting partially does not have a significant effect. Interestingly, the interaction test proves that Sustainability Reporting acts as a Moderator that significantly strengthens the relationship between profitability and firm value. This implies that in a competitive market, sustainability disclosure serves as a strategic "ethical validation" that captures market trust, thereby increasing the valuation of profitable companies. The results of this study provide input for management to integrate sustainability strategies into financial operations to achieve optimal market valuation.
- Research Article
- 10.15802/tpm.1.2026.02
- Mar 30, 2026
- Theory and Practice of Metallurgy
- K D Kolisnyk
This study investigates the influence of the degree of deformation during the drawing out forging operation on the distribution pattern of plastic strain in billets intended for manufacturing high-capacity lifting hooks. The primary objective is to determine the optimal deformation degree that enhances the uniformity of plastic strain distribution across the forging's cross-section. The research was conducted using numerical modeling of the sequential upsetting and drawing out processes, accounting for the continuity of the technological cycle. Drawing out was performed using the "ring" method (circumferential rotation) with a rotation angle of 15° and a relative feed of 0.5. Three deformation degrees per pass were analyzed: 10%, 15%, and 20%. To quantitatively assess strain uniformity, the nonuniformity coefficient Cn was employed, defined as the ratio of equivalent strain values at control points to the maximum equivalent strain within the cross-section. It was established that increasing the deformation degree from 10% to 20% raises the level of accumulated plastic strain and improves its uniformity across the cross-section. The most uniform strain distribution was achieved at a deformation degree of 20%, where the minimum nonuniformity coefficient value was 0.54. This indicates a 46% reduction in strain nonuniformity (since Cn=0.54 corresponds to nonuniformity reduced to 54% of the reference maximum difference). The obtained results can be applied in the development of rational technological regimes for forging high-capacity lifting hooks with enhanced requirements for quality and reliability.