The Effects of COVID-19 on Financial Distress and Tax Avoidance by Farshad Sabz Alipour, Ali Naderi, Zahra Oryaie, Arash Kazemi

“…The COVID-19 pandemic served as the moderating variable represented as a dummy variable with a value of 1 for the COVID-19 period and zero otherwise. …”
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The role of health insurance on healthcare utilisation among women in Tanzania: insights from Tanzania demographic and health survey 2022 by Amani Anaeli, Alphoncina Kagaigai, Pankras Luoga, Tumaini Nyamhanga, Malale Tungu

“…Bivariable analysis and multivariable logistic regression were conducted to assess the magnitude of association between dependent and independent variables. A cut-off point of p-value < 0.05 was used to determine the significant level of statistical significance. …”
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The effectiveness of the educational package of happiness skills based on Islamic approach and comparison with Fordyce's happiness package on happiness, life satisfaction and anger... by Tayebe Vahdani Khorram, Fatemeh Fayyaz, j avad Eynypour

“…Table 1 shows the results of variance analysis with repeated measurementsTable 1Variance Analysis with Repeated Measurements to Investigate the Change of The Happiness Anger Control, The Life Satisfaction Variable in The Islamic Happiness Education Program Statistical power Effect SizeSig.Fmean of the squaresDegree of freedomSum of squares Effect sourceVariables0.980.490.000116.315725.2031.1444829.499Time  Happiness  0.430.1620.0813.27414.5491.144166.481Time*Group    44.4519.445864.326Error0.0630.0070.7280.12567.626167.626Group    541.355179203.041Error (group)0.9990.55 20.761569.1231.42810.387Time  Anger Control0.4440.147 2.94180.621.42114.808Time*Group    27.41324.207663.578Error0.2750.109 2.077318.3791318.379Group    153.286172605.867Error (group)0.4130.7120.000141.926116.5622233.123Time  Life satisfaction 0.1130.132.171116.562212.071Time*Group    6.0353494.526Error0.1920.0720.2661.3212.781231.598Group    175.351172980.963Time*p< 0/05According to the significant value obtained, the main effect of time has become significant for the variables of happiness, anger, and life satisfaction. …”
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Analysis and Modeling of Particle Velocities in Premixed Abrasive Water Jets by Weiqin Zuo, Cheng Huang, Yanwei Liu, Hongkai Han, Fuchang Hao, Fajun Zhao, Fei Huang

“…In this paper, the particle velocity of the premixed abrasive jet is analyzed theoretically, and the corresponding particle velocity model is established. The real-time contrast interpolation method is employed to solve the problem of the variable drag coefficient. …”
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Automatic Leather Defect Detection and Classification Using Single-Channel and Multi-Channel Neural Networks by Majda Curtic-Hodzic, Aldina Ajkunic, Emir Sokic, Almir Salihbegovic, Lejla Arapovic, Nedim Osmic, Samim Konjicija

“…Timely and accurate defect detection is essential in the leather industry, as the quality of raw leather directly impacts both the usability and value of finished products. …”
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Transition scaling of the immature strike-slip fault damage zone in the central Sichuan Basin (SW China) by Xiaoxu Liu, Guanghui Wu, Hailong Chen, Hui Long, Song Tang, Chen Su, Weizhen Tian

“…The damage zone widths are found to be approximately 3–7 times larger than the vertical throw, exhibiting an overall linear scaling relationship. …”
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A Novel Outlier-Robust Accuracy Measure for Machine Learning Regression Using a Non-Convex Distance Metric by Ahmad B. Hassanat, Mohammad Khaled Alqaralleh, Ahmad S. Tarawneh, Khalid Almohammadi, Maha Alamri, Abdulkareem Alzahrani, Ghada A. Altarawneh, Rania Alhalaseh

“…Regression, a supervised machine learning approach, establishes relationships between independent variables and a continuous dependent variable. It is widely applied in areas like price prediction and time series forecasting. …”
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Research on the Quality Variation Patterns During the Fermentation Process of Coffee-Grounds Craft Beer by Jiashun Jiang, Jingan Yang, Tong Zhu, Yongjin Hu, Hong Li, Lijing Liu

“…Multivariate statistical analysis and pathway analysis were combined to screen for significantly different metabolites with variable weight values of VIP ≥ 1 and <i>p</i> < 0.05. …”
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Thermo-Hydro-Mechanical Coupling Numerical Simulation on Mechanical Heterogeneity of Coal Rock by Shuiqing Hu, Daobing Wang, Yipeng Li, Xiongfei Liu, Fujian Zhou, Meng Wang, Chunming He, Bo Yu

“…The mechanical heterogeneity promotes local stress concentration. The time for variation in the stress through the whole the coal rock REV and the value of the first principal stress increase when the coal rock heterogeneity is enhanced. …”
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Power Corridor Safety Hazard Detection Based on Airborne 3D Laser Scanning Technology by Shuo Wang, Zhigen Zhao, Hang Liu

“…The detection results are submitted to the local power department in a timely manner, and relevant measures are taken to eliminate hazards and ensure the normal supply of power resources. …”
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Serological markers suggest heterogeneity of effectiveness of malaria control interventions on Bioko Island, equatorial Guinea. by Jackie Cook, Immo Kleinschmidt, Christopher Schwabe, Gloria Nseng, Teun Bousema, Patrick H Corran, Eleanor M Riley, Chris J Drakeley

“…Age-specific seroprevalence based evidence of changes in transmission over time will be of particular value when no baseline data are available. …”
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Study on the Mechanical Behavior and Acoustic Emission Properties of Granite under Triaxial Compression by Jiaqi Guo, Pengfei Liu, Junqi Fan, Hengyuan Zhang

“…The AE b value of the granite sample is large when the confining pressure is low, and there will be a sudden drop, the decrease time is late, and the decrease rate is large. …”
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An assessment of the atmospheric nitrogen budget on the South African Highveld by Kirsten Collett, Stuart Piketh, Kristy Ross

“…Case studies indicated that the conversion rate of nitric oxide (NO) to NO2 was highly variable as a result of varying atmospheric factors, which include time of day, dispersion, stability and regional atmospheric chemistry. …”
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Application of character based DNA barcode: a novel approach towards identification of fruit fly (Diptera: Tephritidae) species from cucurbit crops by Ankush Mitra, Pubali Mitra, Pradosh Mahadani, Subrata Trivedi, Dhriti Banerjee, Madhusudan Das

“…A total of 30 uniquely variable sites at nucleotide position 42,48,51,60,66,72, 105,111,144,198,207,243, 273,297,307,318,345,357, 375,378,381,387,399,400, 402,436,444,450,453 and 460 in COI gene were discerned among Tephritid species in the present study. …”
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Providing care to refugees through mainstream general practice in the southern health region of New Zealand: a qualitative study of primary healthcare professionals’ perspectives by Tim Stokes, Lauralie Richard, Chrystal Jaye, Georgia Richardson

“…Participants encountered challenges in providing care to refugees with respect to time-limited consultations, variable use of interpreter services, fragmentation of care between agencies and need for improved health infrastructure to ensure a fluid interface between PHC, secondary care and community support services. …”
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Postnatal administration of systemic steroids increases severity of retinopathy in premature infants by Katsuo Tao

“…The number of PC procedures for ROP was evaluated as the objective variable. This study analyzed the following independent variables: gestational age; birth weight; sex; Apgar scores; duration of mechanical ventilation; duration of nasal intermittent positive pressure ventilation; mean saturation and mean oxygen concentration administration until 36 weeks of PMA; total accumulation dosage of hydrocortisone, dexamethasone, and systemic steroids; dosage number of times of erythropoietin; total dosage of red cell concentrates (RCC); incidence of necrotizing enterocolitis (NEC) and focal intestinal perforation; sepsis; bronchopulmonary dysplasia (BPD); and intraventricular hemorrhage (IVH). …”
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Targeted Acidogenic Fermentation of Waste Streams for the Selective Production of Volatile Fatty Acids as Bioplastic Precursors by Dolores Hidalgo, Lidia Garrote, Francisco Infante, Jesús M. Martín-Marroquín, Enrique Pérez-Zapatero, Francisco Corona

“…By tailoring process parameters such as pH and hydraulic retention time to the specific characteristics of the substrate, targeted acidogenic fermentation can effectively transform waste into high-value intermediates. …”
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Steady infiltration rate: Relation to antecedent soil moisture, soil permeability, and measurement method and period by Lucas Raimundo Rauber, Dalvan José Reinert, Paulo Ivonir Gubiani, Suelen Matiasso Fachi

“…ABSTRACT Soil steady water infiltration rate (SIR) is a key variable in hydrological modeling, but its relationship to antecedent soil moisture is not yet well understood. …”
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Avaliação do desempenho dos diferentes métodos de interpoladores para parâmetros do balanço hídrico climatológico Evaluation of the performance of the different methods of interpol... by Fábio da S. Castro, José E. M. Pezzopane, Roberto A. Cecílio, José R. M. Pezzopane, Alexandre C. Xavier

“…<br>Geostatistics is associated with a class of techniques used to analyze and to infer values of a variable distributed in space or time. …”
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Advanced hybrid machine learning models with explainable AI for predicting residual friction angle in clay soils by Mawuko Luke Yaw Ankah, Shalom Adjei-Yeboah, Yao Yevenyo Ziggah, Edmund Nana Asare

“…These techniques consistently identified Clay Fraction as the most influential variable, followed by Plasticity Index. Integrating high-performing machine learning models with interpretability tools significantly improves the accuracy and reliability of residual friction angle predictions, offering practical value for geotechnical engineering applications.…”
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