Size Variables Research Articles

The Effect of Financial Performance and Corporate Social Responsibility on Firm Value with Firm Size as a Control Variable

The main objective of this research is to explore how financial performance and corporate social responsibility influence the value of companies in the consumer goods industry in Indonesia, using firm size as a factor to consider. The study will concentrate on companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research will gather data from previous studies and select samples based on specific criteria. A total of 285 samples will be analysed in this study. The data will be analysed using panel data regression analysis, which is suitable for examining how the variables interact with each other over the designated time period. The results of this research indicate that companies with higher profitability, as measured by Return on Assets (ROA), tend to have a greater firm value. Conversely, there was no notable impact on firm value from Corporate Social Responsibility (CSR), implying that consumers and investors may not rate CSR initiatives highly when evaluating company worth. Furthermore, the variable of firm size was shown to have a significant influence on firm value, with larger companies usually having a higher firm value.

Understanding Pediatric Bipolar Disorder Through the Investigation of Clinical, Neuroanatomic, Neurophysiological and Neurocognitive Dimensions: A Pilot Study

Background: Pathophysiological models of pediatric bipolar disorder (PBD) are lacking. Multimodal approaches may provide a comprehensive description of the complex relationship between the brain and behavior. Aim: To assess behavioral, neuropsychological, neurophysiological, and neuroanatomical alterations in youth with PBD. Methods: Subjects with PBD (n = 23) and healthy controls (HCs, n = 23) underwent (a) clinical assessments encompassing the severity of psychiatric symptoms, (b) neuropsychological evaluation, (c) analyses of event-related potentials (related to the passive viewing of fearful, neutral, and happy faces during electroencephalography recording, and (d) cortical thickness and deep gray matter volume measurement using magnetic resonance imaging. Canonical correlation analyses were used to assess the relationships between these dimensions. Results: Youth with PBD had higher levels of anxiety (p < 0.001) and borderline personality features (p < 0.001), greater commission errors for negative stimuli (p = 0.003), delayed deliberation time (p < 0.001), and smaller risk adjustment scores (p = 0.002) than HCs. Furthermore, they showed cortical thinning in the frontal, parietal, and occipital areas (all p < 0.001) and greater P300 for happy faces (p = 0.29). In youth with PBD, cortical thickening and P300 amplitude positively correlated with more commission errors for negative stimuli, longer deliberation times, reduced risk adjustment, higher levels of panic and separation anxiety, and greater levels of negative relationships, whereas they negatively correlated with levels of depression (overall loadings > or <0.3). Limitations: Small sample size, cross-sectional design, and limited variables investigated. Conclusions: This preliminary work showed that multimodal assessment might be a viable tool for providing a pathophysiological model that unifies brain and behavioral alterations in youth with PBD.

Intranasal administration and intramuscular administration of medetomidine are effective for sedation and may increase cardiac size in cats.

This study aimed to compare the effects of intranasal (IN) and IM administration of medetomidine on cardiac size and sedation variables in cats. This study included 14 male tabby cats, aged 1 to 3 years, with American Society of Anesthesiologists status of 1 to 2. The cats were randomly assigned to 2 groups (IN and IM; n = 7 cats/group) and received 0.08 mg/kg of medetomidine. Radiographic and anesthesia parameters were recorded at multiple time points. No significant differences were observed between the groups in terms of cardiac size, except for the ventrodorsal cardiothoracic ratio, which showed a significant increase from baseline at several time points. Heart rate, respiratory rate, rectal temperature, and systolic and diastolic blood pressure showed no significant intergroup differences. Peripheral arterial oxygen saturation was significantly lower in the IM group (90 [85 to 93]) compared to the IN group (95 [92 to 100). The onset of clinical sedation was significantly faster in the IM group (3.85 ± 1.21 minutes) than in the IN group (9.85 ± 4.98 minutes). Lateral recumbency was achieved significantly earlier in the IM group (7.28 ± 1.79 minutes) compared to the IN group (12.42 ± 4.79 minutes). Both IN and IM administration of medetomidine in cats resulted in increased ventrodorsal cardiothoracic ratios compared to baseline, with no significant differences between groups for this parameter. Both IN and IM administration of medetomidine were well tolerated and effective for sedation in cats, with comparable safety profiles.

Typifying the digital transformation of journalism in Latin America: a look from journalists.

The results of the 2022-2023 longitudinal study on the typification of the digital transformation of the journalistic company in Latin America, carried out by the Institute of Journalism of the Inter-American Press Association IAPA-SIP, with the support of the Faculty of Communication and Information Technologies of the Hemisferios University are presented, based on the variables of size by number of journalists, economic return of content, use of tools for the knowledge of the audience, needs to accelerate digitization, sources of financing, closing expectations, alternatives of charge and training interest. For this purpose, a structured questionnaire was applied to a representative sample of 354 journalists, including owners, directors, editors and journalists in general. One of the biggest findings is that the news companies, in a large proportion, does not connect with the new audiences, digital communities, tribes and specific niches, since they still do not use the metric tools for the corresponding connection.

Pengaruh Karakteristik Perusahaan terhadap Tax Avoidance pada Perusahaan BUMN Sektor Transportasi 2018 - 2022

This research aims to analyze the influence of company characteristics which are proxied through the variables leverage, size, profitability and capital intensity on the tax avoidance variable in state-owned companies in the transportation industry. In this study, the data used by the researcher to carry out in-depth analysis and testing was obtained through secondary data collected by the researcher from the financial reports of state-owned companies in the transportation industry in the period 2018 to 2022. The sample used by the researcher used the purposive sampling method which has been used. determined and collected as many as 44 companies whose criteria had been determined by researchers. The results of this research show that the leverage, size and capital intensity variables have no influence on tax avoidance, while the ROA and ROE variables have a significant influence on tax avoidance. The novelty offered in this research is that researchers tested tax avoidance practices through several variables that have been determined in the transportation sector in government-owned companies, in this case BUMN, which is one type of industry that often escapes public scrutiny, so this is quite interesting to research.

Production planning optimization with fuzzy analytic hierarchy process and genetic algorithm

Proper production planning is essential for improving productivity and lowering resource (material, energy, employees) related costs in the highly competitive business world. Dealing with the challenges of asymmetric setup times—where the time required to switch between manufacturing different products varies —makes this task much more difficult. Conventional planning techniques frequently ignore these articulations and produce sub-optimal schedules. This paper proposes a novel approach to tackle the following challenge: optimizing production planning using the Fuzzy Analytic Hierarchy Process (FAHP) with asymmetric setup times and Genetic Algorithm (GA). The proposed methodology involves a step-by-step process. The first stage defines key objectives: makespan, total waste cost, and maximum weighted tardiness. Decision-makers compare the relative importance of each criterion within its hierarchy level using fuzzy numbers. The consistency of these comparisons is assessed using fuzzy consistency ratio computations. At the same time, the overall priority weights for each production planning alternative are determined by summing fuzzy judgments across the hierarchy. In the second stage, the production plan is optimized using GA, considering sequence and lot size variables and asymmetric setup times, by applying the computed weights. The comparisons are performed using the proposed approach with the optimum solution.

Building Farmers’ Economic Resilience: The Role of Quality Seeds, Fertilizers, and Land Size in Increasing Farmers’ Income

This study aims to analyze the role of quality seeds, fertilizers, and land size in increasing farmers’ income, specifically in Kaway XVI District, West Aceh Regency. A quantitative method was employed, involving 96 randomly selected farmers as the sample. Primary data were collected through questionnaires, and the data were analyzed using multiple linear regression to evaluate the influence of each variable on farmers’ income. The results revealed that quality seeds did not have a significant effect on farmers’ income (p = 0.488 > 0.05), leading to the rejection of the first hypothesis (H1). In contrast, fertilizers had a significant impact on farmers’ income (p = 0.003 < 0.05), supporting the second hypothesis (H2). Additionally, land size also significantly influenced farmers’ income (p = 0.000 < 0.05), supporting the third hypothesis (H3). Collectively, the variables of quality seeds, fertilizers, and land size had a positive and significant influence on farmers’ income. These findings provide new insights into the study of farmers’ economic resilience, emphasizing the importance of optimizing fertilizer use and expanding land as key strategies to improve farmers’ income. Furthermore, the role of quality seeds requires further evaluation to understand other factors that may affect their effectiveness. This study recommends policy interventions focused on improving farmers’ access to quality fertilizers and efficient land management to support economic resilience in the agricultural sector.

Body Temperature Regulation in Domestic Dogs After Agility Trials: The Effects of Season, Training, Body Characteristics, Age, and Genetics.

An animal's body mass is said to be indirectly related to its rate of heat loss; that is, smaller animals with higher surface area to volume tend to lose heat faster than larger animals. Thus, thermoregulation should be related to body size, however, generalizable patterns are still unclear. Domestic dogs are a diverse species of endothermic mammals, including a 44-fold difference in body size. Previous work in sedentary dogs has determined that body size and other morphological variables tend to predict the thermoregulation of exercising pet dogs. Here, we aimed to address three questions: (1) whether thermoregulatory differences in domestic dogs across seasons are dictated strictly by external environmental temperatures or if individual thermal acclimation is affected by seasonal temperature variation, even indoors; (2) whether athleticism (or training experience) affects or changes thermoregulation in dogs, as it does in humans; and (3) whether thermoregulation in domestic dogs has a genetic basis. We obtained tympanic membrane (Tear) temperatures and thermal images to measure the rate of temperature change in the eyes, mouth, and nose of athletic dogs following an indoor agility trial. Additionally, we used image analysis to determine body morphology differences. We found body mass to play a strong role in thermoregulation in winter trials (Tmouth p = 0.017, Tnose p = 0.052) but a less determinate role in summer trials. We found distinct differences in thermoregulation patterns between winter and summer. Particularly, coat morphology and length may play different roles in thermoregulation across seasons. Additionally, we found that rates of mouth temperature change differ by an interaction between environmental temperature and training experience (p = 0.044), suggesting seasonal thermoregulation patterns in dogs depend on relative athleticism. Lastly, we found important genetic predictors of temperature change rate, such as GORAB and IGF1, as well as others that exert influence over body size, mitochondrial function, or coat characteristics. These genetic markers indicate markers similar to our whole-animal physiological results. Overall, our data suggest that domestic dogs demonstrate thermal acclimation across seasons, that athleticism changes thermoregulatory patterns in domestic dogs, and that body size-related genes are associated with thermoregulation in dogs.

Evaluation of muscle mass relative to weight/sitting height2 improves the association with physical performance.

To compare relationships of appendicular skeletal muscle mass (ASM) with the function of the upper and lower extremities, after the former has been adjusted by five body size variables: height2; weight; body mass index (BMI); sitting height2; and weight/sitting height2. A cross-sectional study of data derived from the baseline phase of the Physical Activity and Health in Older Women Study. ASM was measured by bioelectrical impedance analysis. Grip strength and the time spent on the 5-times chair stand test (5-CST) were the evaluation indexes of upper and lower extremity function respectively. Standardized grip strength and log-transformed 5-CST were used as dependent variables, and standardized ASM adjusted by the five body size variables were used as independent variables. Multiple linear regression models then assessed the relationships of muscle mass with grip strength and 5-CST. 1103 community-dwelling women aged 60-70years were included in this study. After adjustment for covariates, ASM adjusted by height2 or sitting height2 was positively associated with grip strength (β=0.140, 0.164 respectively, all P values <0.001), and only ASM adjusted by sitting height2 was positively associated with the time spent on the 5-CST (β=0.129, P<0.001). Weight-adjusted ASM was associated only with the time spent on the 5-CST (β=-0.158, P<0.001) and BMI-adjusted ASM was associated only with grip strength (β=0.190, P<0.001). ASM adjusted by weight/sitting height2 was positively associated with grip strength (β=0.140, P<0.001) and negatively associated with the time spent on the 5-CST (β=-0.076, P=0.012). Compared to ASM adjusted by the other four body size variables, ASM adjusted by weight/sitting height2 had better associations with upper and lower extremity function, which provides new perspectives for improving muscle mass and predicting adverse outcomes.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR FOOD &amp; BEVERAGE DI BURSA EFEK INDONESIA TAHUN 2019 - 2023)

This study aims to analyze the effect of capital structure, company size and capital intensity on tax avoidance. This study was conducted by analyzing the financial statements of companies in food &amp; beverage listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique in this study used the purposive sampling method, so that a research sample of 22 food &amp; beverage companies listed on the Indonesia Stock Exchange in 2019-2023 was obtained. This study uses panel data regression analysis and hypothesis testing with a significance level of 5%. The test tool used is e-views software version 12 Student Version Lite. Based on the results of the hypothesis test, the results show that capital structure, company size and capital intensity simultaneously have a significant effect on tax avoidance. Partially, only the company size and capital intensity variables have a significant effect on tax avoidance, while the capital structure does not show a significant effect on tax avoidance, this finding provides insight that company size and capital intensity have a greater effect on tax avoidance compared to capital structure.

Immunohistochemical Study of Ki-67 and HER2/neu and its Correlation with Clinicopathological Features in Surface Epithelial Tumors of the Ovary

ABSTRACT Background: Worldwide, ovarian cancer is the sixth most common cancer and seventh most common cause of cancer death. Most of the ovarian cancers have spread beyond the ovary by the time of diagnosis; they account for a disproportionate number of deaths from cancer of the female genital tract. Ki-67 is one of the prognostic markers which determine the growth fraction of a tumor, and its overexpression is associated with malignancy, tumor aggression, prognosis, and metastasis. Overexpression of HER2/neu is most commonly observed in the breast, gastric carcinoma, lungs, and ovaries. Material and Methods: The study is conducted at the central diagnostic laboratory of the Pathology department at A.J. Institute of Medical Sciences and Research Centre, Mangalore. This was a 24 months prospective study. Hematoxylin and eosin sections were studied, and Ki-67 and HER2/neu immunohistochemistry was done. Results: A total of 61 cases were studied. Serous carcinoma (31%) was the most common type of tumor found in our study. The current study shows significant association between nature of tumor and KI 67 with Chi square value = 52.820 with P &lt; 0.001. There was no significant association between the grade of differentiation and Ki-67 index, with P = 0.78. The association between the tumor staging and Ki-67 did not show any significance, with Chi-square = 21.574 and P value = .272. HER2/neu did not show any association with tumor grade, size, staging, and other variables. 100% of cases were tested negative in this study. Conclusion: High Ki-67 expression was associated with a malignant group of tumors. HER2/neu did not show any association in the current study as 100% cases were negative. Further investigation of HER2/neu with ISH method is necessary to rule out false negative results.

The Effect Of Profitability, Leverage And Company Size On Company Value In Sharia National Pension Savings Bank For The Period 2014-2023

The purpose of this study is to find out whether or not there is a relationship between Profitability, Leverage, Company Size and Company Value at the Sharia National Retirement Savings Bank. The data used is secondary data taken from the Quarterly financial statements of the Sharia National Retirement Savings Bank for 2014-2023. Multiple linear regression analysis was used for the analysis in this study, partially showing that Profitability has a partial negative effect on the company's value. Leverage has no effect on the Company's Value. The size of the company affects the value of the company. Simultaneously, it can be explained that the variables of profitability, leverage, and company size have a simultaneous effect on the value of the company

Optimization of strength properties of bamboo mesoparticles reinforced polyamide 6 using Box–Behnken approach

Bamboo mesoparticles were used as a viable alternative reinforcement in matrix polymers to produce eco-friendly products, and the alternative mesoparticles were used as reinforcement for cheaper processing methods and comparable mechanical properties as nanoparticle. The main factors that influence the mechanical behavior of natural composites are fiber size, fiber loading, and chemical treatment. This study optimized the blending parameters of bamboo mesoparticle/polyamide 6 composites through response surface methodology based on Box–Behnken design. The predicted strength values for these composites as a function of independent variables were obtained from the analysis of variance statistical approach. The analysis of the results showed that fiber size, fiber loading, and alkali concentration variables significantly in quadratic model terms. This model was used to determine the maximum strength, and it was closely in agreement with the experimental finding with the value of R2 = 0.9385. The optimum conditions for tensile strength were identified as fiber size 1 µm, NaOH of 2 wt.%, and fiber loading of 18 wt.%. The optimum conditions for flexural strength were identified as NaOH of 2 wt.%, particle loading of 13 wt.%, and particle size of 0.46 µm.

Impact of Internet Banking on the Financial Performance of Indonesian Banking

This research aims to identify variables that influence bank performance in banking companies listed on the Indonesia Stock Exchange. The addition of the capital adequacy ratio variable as an independent variable is a novel part of this research. This research method includes collecting data from 22 banking companies over a five year period (2019-2023) with a total of 110 data that meet the criteria by applying data processing analysis using panel data regression analysis techniques. The results of this research show that (1) The internet banking variable has a positive and significant influence on financial performance. (2) The loan to deposit ratio variable has no significant effect on financial performance. (3) The bank size variable has a positive and significant effect on banking return on assets (4) The capital adequacy ratio variable has no significant effect on banking return on assets.

Board Gender Diversity and CSR Spending: Does Critical Mass Play Any Role in Post-Companies Act 2013? Case Of Indian-Listed Firms

The study examined whether women board directors in Indian organizations, as mandated by the Companies Act 2013, impacts their CSR spending and is relevant in the Indian business environment. 361 firms listed in NIFTY 500 were selected to analyze the increase in gender diversity affecting the trend of CSR spending from 2014-19. A dummy variable for critical mass was also considered along with control variables of firm and board size and CEO duality to examine the change in CSR spending with their inclusion in the relationship. Findings showed that only 8% of the 361 large-size organizations have three or more women directors on boards with an average of 10 members and a significant change in CSR spending trend with the inclusion of women directors, wherein the control variables also played a determining role. A strong board composition through independent directors and a critical mass of women directors is suggested for effective CSR spending.

Innovative Gravity-Fed Filtration System to Improve Coastal Community Water Quality

Efforts to meet clean water needs, especially for drinking water, depend on the condition of groundwater that is healthy and sufficiently available. Filtration is the process of separating particles from a liquid by passing the liquid through a permeable material. This study examines the Gravity-Fed Filtering System with innovative Imhoff technology, combined with a Primary Treatment stage, to produce clearer and higher-quality water. The objective of this research is to assess the effectiveness of this system in reducing contamination levels in groundwater, including iron (Fe), manganese (Mn), total hardness (Ca and Mg), and organic compounds. The study employed an experimental method with a quantitative approach and used a One Group Pretest-Posttest design. The research was conducted in two locations: Barombong Village in Makassar and Pauwo Village in Gorontalo. Fifteen samples were randomly selected for analysis. The study began with preliminary observations and initial testing in March 2022, followed by the main research and prototype evaluation in 2023-2024. The results show that the system effectively reduced Fe, Mn, organic compounds, and total hardness levels. In Makassar, the highest reduction in Fe is 87.3% in sample 8, while in Gorontalo, the highest reduction is 93.3% in sample 8. The highest reduction in manganese (Mn) in Makassar is 63.3% in sample 1, and in Gorontalo, it is 62.1% in sample 1. The highest reduction in organic compounds in Makassar is 81.6% in sample 3, while the lowest reduction in total hardness in Makassar is 77.1% in samples 4, 5, 6, and 10. In Gorontalo, the highest reduction in total hardness is 90.3% in samples 1, 2, and 3. Recommendations for the community, The use of gravity-fed filtering system technology as one of the media used to reduce iron and manganese concentrations is considered quite good, but for similar research to be carried out, modifications should be made to the media specifically starting with the size, shape and other variables that support it so that it is more effective in reducing pollutant concentrations.

Investigating factors of pedestrian safety using ordinal logistic regression in Addis Ababa City roads

Pedestrians are the most victimized group in traffic accidents, and this has raised concerns about pedestrian safety in urban Ethiopia. The aim of this study is to determine the factors that affect pedestrian safety in Addis Ababa city Roads. This study employed a concurrent mixed-methods research method and an explanatory research design. Perception-based pedestrian safety data was collected from respondents’ key informants and personal observation. Exploratory factor analysis was employed to identify significant variables. Besides, the fitness of each variable was evaluated under the assumption of ordinal logistic regression, and the effect size of significant variables was determined using the odds ratio. The result indicates pedestrians are 0.065, 0.181, 0.296, 0.324, 0.289, 0.306, 0.038, and 0.193 times less likely to be safe due to narrow sidewalk width, poor sidewalk and footpath pavement comfort, inclusivity problems of sidewalks and footpaths, illegal vehicle parking, street vending, fast vehicle speed, and absence of traffic signs and lights, respectively. Consequently, the use of ordinal logistic regression offers a practical and effective means of determining pedestrian safety factors. Better pedestrian facilities should be constructed by considering pedestrian flow and diversity. Besides, the concerned body should provide spaces for street vendors and car parking and enforce traffic rules in the appropriate system to control vehicle speed.

Structure Design and Optimization of MRE Vibration Isolator

As an intelligent component, the high-performance MRE vibration isolator has great advantages, such as a wide vibration isolation frequency range and good performance in semi-active vibration reduction applications. In order to develop high-performance MRE devices, Firstly, this paper makes use of the advantages of real-time tracking/away from external excitation frequency of MRE devices, analyzes the working mode of MRE, and designs a shear MRE vibration isolator based on airborne equipment. Secondly, the material selection and magnetic circuit analysis of the MRE are also completed, and the magnetic field in the MRE region is maximized under the same input energy, thus improving the working efficiency of the MRE isolator. Finally, the relationship between magnetic induction intensity and structural size variables is established by the finite element method and the structural dimensionless method. Based on COMSOL multi-physics simulation software (version 6.0), the global optimization is carried out, the results show that the optimal solution satisfying the comprehensive index of optimal vibration isolation performance of the MRE isolator is obtained, then the structural parameters of the isolator are optimized, and its magnetic control performance is improved. The MRE vibration isolator designed in this paper meets the vibration isolation requirements of airborne optical equipment and has certain engineering application value.

Impact of Right Ventricular Function on Mortality and Reoperation Rates in Cardiovascular Surgery

Objective: This study aimed to investigate the impact of preoperative right ventricular (RV) function on postoperative outcomes such as mortality, reoperation rates, valve size, and other clinical variables in patients undergoing tricuspid valve surgery. Methods: This retrospective study included 100 patients who underwent tricuspid valve surgery. Patients were categorized into four groups based on preoperative RV function: normal, mildly depressed, moderately depressed, and severely depressed. RV function was assessed using echocardiographic parameters, including tricuspid annular plane systolic excursion (TAPSE), tissue Doppler imaging (TDI), mean pulmonary artery pressure (MPAB), and valve size. Postoperative outcomes, including mortality and reoperation rates, were analyzed. Results: Patients with severely depressed RV function had significantly higher mortality rates (p=0.035). Reoperation rates also increased as RV function worsened (p=0.006). No significant difference was found between groups regarding valve size (p&amp;gt;0.05) or the type of surgery (sternotomy or thoracotomy) (p=0.714). Conclusion: Right ventricular dysfunction significantly increases postoperative mortality and reoperation rates in patients undergoing tricuspid valve surgery. Careful preoperative evaluation of RV function, including valve size, is critical for improving surgical outcomes.

Linking Corporate Governance With Investment Growth: Evidence From General Shariah Insurance in Indonesia

Purpose: This study aims to examine the role of good corporate governance on investment growth in sharia general insurance companies in Indonesia. This study is motivated by the low return on investment made in sharia general insurance in Indonesia.Design/Method/Approach : This research is a quantitative research with multiple regression analysis method using eviews. The variables in this study consist of one dependent variable and three independent variables. The data used in this study is time series data starting from 2028 to 2019, the sample selection in this study uses a purposive sampling technique consisting of 102 samples.Findings: The results of the study indicate that the board of directors variable (X1) has a significant effect on investment growth, with a calculated t value of 3.533585 greater than the t table of 1.983971519 and a probability value of 0.0006 which is smaller than 0.05. On the other hand, the independent board of commissioners variable (X2) and company size (X3) do not have a significant effect on investment growth. The independent board of commissioners variable has a calculated t value of -0.886408 smaller than the t table and a probability value of 0.3776&gt; 0.05, while the company size variable has a calculated t value of -0.451771 smaller than the t table and a probability value of 0.6524&gt; 0.05.Originality/Values: This research provides a major contribution regarding the importance of implementing good corporate governance and its relationship to investment growth.