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Showing 20 of 405 academic articles

The Effect of Capital Intensity, Audit Quality, Thin Capitalization, and Gender Diversity on Tax Aggressiveness

Yoga Adi Pratama, Muhammad Abdul Aris • Indonesian Interdisciplinary Journal of Sharia Economics (2024)

This study aims to analyze the effects of capital intensity, audit quality, thin capitalization, and gender diversity on tax aggressiveness in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Th...

DOAJ Open Access (DOAJ) DOI: 10.31538/iijse.v8i1.6010

Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector

Nafis Dwi Kartiko, Amrie Firmansyah • Buletin Ekonomi Moneter dan Perbankan (2026)

This study explores the relationship between green banking disclosure, firm performance, and firm value, with firm size and age as moderating variables. The study analyzed 578 observations from 43 banking companies in Indonesia. The finding...

DOAJ Open Access (DOAJ) DOI: 10.59091/2460-9196.2145

Measuring bank efficiency: DEA application

Jelena Titko, Jelena Stankevičienė, Nataļja Lāce • Technological and Economic Development of Economy (2014)

The paper aims to improve the methodology of measuring efficiency of Latvian banks. Efficiency scores were calculated with application of non-parametric frontier technique Data Envelopment Analysis (DEA). Input-oriented DEA model under Vari...

DOAJ Open Access (DOAJ) DOI: 10.3846/20294913.2014.984255

Evaluating key predictors of breast cancer through survival: a comparison of AFT frailty models with LASSO, ridge, and elastic net regularization

Senyefia Bosson-Amedenu, Emmanuel Ayitey, Francis Ayiah-Mensah, Luyton Asare • BMC Cancer (2025)

Abstract Background Frailty models are extensively utilized in survival analysis to address unobserved heterogeneity among individuals. However, selecting the most robust model for survival prediction, especially in the context of high-dime...

DOAJ Open Access (DOAJ) DOI: 10.1186/s12885-025-14040-z

gllvm 2.0: fast fitting of advanced ordination methods and joint species distribution models

Pekka Korhonen, Francis K.C. Hui, Jenni Niku, Sara Taskinen et al. • PeerJ (2025)

Background Over the past decade, joint species distribution models (JSDMs) and model-based ordination have emerged as powerful tools for the analysis of community ecology data. Generalized linear latent variable models (GLLVMs) offer a flex...

DOAJ Open Access (DOAJ) DOI: 10.7717/peerj.20338

Extremes of Product of Gaussian Random Variables

Džiugas Chvoinikov, Svyatoslav Novikov, Jonas Šiaulys • Axioms (2026)

We investigate the asymptotic behavior of the product of Gaussian random variables, with a focus on tail probabilities. Although sums of normal variables are well understood through classical limit theorems, their products exhibit significa...

DOAJ Open Access (DOAJ) DOI: 10.3390/axioms15060425

Response Surface Analysis: A Tutorial for Examining Linear and Curvilinear Effects

Antonio Carlos Rodrigues • RAC: Revista de Administração Contemporânea (2021)

Context: response surface analysis (RSA) is an approach that allows examining the extent to which combinations of two predictive variables relate to one outcome variable. The method is particularly interesting in cases where (in)congruence ...

DOAJ Open Access (DOAJ) DOI: 10.1590/1982-7849rac2021200293.en

Predicting the distribution and habitat suitability of the smooth-coated otter (Lutrogale perspicillata) in lowland Nepal

Paras Mani Acharya, Panu Thainiramit, Kuaanan Techato, Suraj Baral et al. • Global Ecology and Conservation (2023)

Ever increasing anthropogenic pressures and natural threats to freshwater ecosystems are impacting global biodiversity. Otters are an indicator species that have an important role in maintaining the integrity and stability of wetland ecosys...

DOAJ Open Access (DOAJ) DOI: 10.1016/j.gecco.2023.e02578

Study on Damage Behavior and Anti-Explosion Performance of Steel Fiber-Reinforced Cellular Concrete Under Underwater Contact Explosion

Hu Huang, Shubo Dai, Kelei Cao, Changxing Tang et al. • Buildings (2026)

To explore the damage mitigation mechanism of steel fiber-reinforced cellular concrete (SFR-CC) under underwater explosion loading, this study systematically analyzes two key variables: steel fiber volume fraction (0.5%, 1.0%, 1.5%, and 2.0...

DOAJ Open Access (DOAJ) DOI: 10.3390/buildings16101975

Identifying Key Factors Associated with the Spatiotemporal Dynamics of Fish Assemblages in Subtropical River-Type Reservoir Ecosystems: Implications for Fishery Management and Conservation

Chengjie Yin, Rongzhen Zhang, Zewen Feng, Xiaoning Shi et al. • Animals (2026)

Characterizing the spatiotemporal patterns of fish communities in subtropical river-type reservoirs provides useful baseline information for fisheries stewardship and aquatic ecosystem monitoring. This work investigated fish assemblages acr...

DOAJ Open Access (DOAJ) DOI: 10.3390/ani16182892

Thoracic electrical impedance tomography identifies heterogeneity in lungs associated with respiratory disease in cattle. A pilot study

Olivia Brabant, Yuliya V. Karpievitch, Yuliya V. Karpievitch, Alphons Gwatimba et al. • Frontiers in Veterinary Science (2024)

Respiratory disease in cattle is a significant global concern, yet current diagnostic methods are limited, and there is a lack of crush-side tests for detecting active disease. To address this gap, we propose utilizing electrical impedance ...

DOAJ Open Access (DOAJ) DOI: 10.3389/fvets.2023.1275013

Lactational performance and plasma and muscle amino acid concentrations in dairy cows fed diets supplying 2 levels of digestible histidine and metabolizable protein

S.E. Räisänen, C.F.A. Lage, C. Zhou, A. Melgar et al. • Journal of Dairy Science (2022)

ABSTRACT: The objective of this experiment was to investigate the effect of dietary levels of digestible histidine (dHis) and MP on lactational performance and plasma and muscle concentrations of free AA in dairy cows. A randomized block de...

DOAJ Open Access (DOAJ) DOI: 10.3168/jds.2021-20800

Assessment of the knowledge, attitudes and practices level on toxoplasmosis and its seroprevalence in selected high-risk groups in Cebu, Philippines

Adrian P. Ybañez, Adrian P. Ybañez, Grahambell B. Sabanate, Serafin L. Garciano et al. • Frontiers in Veterinary Science (2026)

Toxoplasmosis, a zoonotic disease caused by Toxoplasma gondii, poses significant health risks, especially to high-risk individuals who are exposed to cats. This study aimed to assess the knowledge, attitudes, and practices (KAP) related to ...

DOAJ Open Access (DOAJ) DOI: 10.3389/fvets.2026.1758610

URBAN PUBLIC TRANSPORT WITH THE USE OF ELECTRIC BUSES – DEVELOPMENT TENDENCIES

Stanisław KRAWIEC, Bogusław ŁAZARZ, Sylwester MARKUSIK, Grzegorz KAROŃ et al. • Transport Problems (2016)

The programing documents of the European Union determine the direction of transport systems development, including large cities and agglomerations. The context of these actions which aim to transform into ecologically clean and sustainable ...

DOAJ Open Access (DOAJ) DOI: 10.20858/tp.2016.11.4.12

Exploring the Relative Importance and Interactive Impacts of Explanatory Variables of the Built Environment on Ride-Hailing Ridership by Using the Optimal Parameter-Based Geographical Detector (OPGD) Model

Zhenbao Wang, Shuyue Liu, Yuchen Zhang, Xin Gong et al. • Applied Sciences (2023)

The impact of the built environment on the ridership of ride-hailing results depends on the spatial grid scale. The existing research on the demand model of ride-hailing ignores the modifiable areal unit problem (MAUP). Taking Chengdu as an...

DOAJ Open Access (DOAJ) DOI: 10.3390/app13042180

Unraveling the mediating role of plant color and familiarity on children’s mood in urban landscape

Han Sheng, Xu Li, Shucai Zeng • Journal of Asian Architecture and Building Engineering (2024)

An important element of urban landscapes is various plants, and contact with urban landscapes can promote children’s positive mood and mental health. However, few studies focus on Asian school-aged children’s mood for different urban landsc...

DOAJ Open Access (DOAJ) DOI: 10.1080/13467581.2023.2278458

The influence of roadway characteristics and built environment on the extent of over-speeding: An exploration using mobile automated traffic camera data

Boniphace Kutela, Frank Ngeni, Cuthbert Ruseruka, Tumlumbe Juliana Chengula et al. • International Journal of Transportation Science and Technology (2025)

Over-speeding is a pivotal factor in fatal traffic crashes globally, necessitating robust speed management strategies to augment road safety. In 2021, the National Highway Traffic Safety Administration reported over 12 000 speed-related fat...

DOAJ Open Access (DOAJ) DOI: 10.1016/j.ijtst.2024.03.003