The effect of R&D capitalization on revenue-expense matching: Focusing on the bio-pharmaceutical industries in South Korea by Dongjoon Choi, Inkyung Yoon, Hansol Lee

“…While capitalizing R&D expenditures enhances the relevance of financial information and positively impacts firm value, it also increases the risk of earnings management, potentially disrupting revenue-expense matching. …”
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Land Rights, Land Ownership, and Land Governance among Rural Communities in River Tana County, Kenya: A Gender Perspective by Wilson Ndenyele, Marie-Emmanuelle, Halimu Suleimani Shauri, Godffrey Nato

“…This article deployed the Ostrom theory of governing the commons to tease out the nexus between land rights, ownership, and governance among rural communities in River Tana County. The study was informed by primary data that was obtained through interviews and observation from the field and secondary data that involved critical review of different legal documents related to land policy process and issues in Kenya. …”
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El papel de las mujeres latinoamericanas en el sostenimiento socioeconómico de la región tras la crisis generada por la pandemia COVID-19 by Bertha Jhael Arroyo Pedraza

“…Para su construcción se realizó una revisión documental de diversos informes que estudian distintas variables de impacto socioeconómico desagregadas por sexo, antes y después de la emergencia sanitaria, para realizar un análisis comparativo del rol femenino en contextos considerados “normales” y “de crisis”, así como poner en evidencia, de manera crítica, las desigualdades de género existentes en ambas situaciones. …”
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Contribution of a bonded scholarship scheme to staffing rural health facilities by R G MacGregor, A J Ross

“…However, there is little information in the SA literature on where graduates supported by these initiatives work, and whether they contribute to the rural workforce long term. …”
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sORFdb – a database for sORFs, small proteins, and small protein families in bacteria by Julian M. Hahnfeld, Oliver Schwengers, Lukas Jelonek, Sonja Diedrich, Franz Cemič, Alexander Goesmann

“…Additionally, small protein families with Hidden Markov Models and information on taxonomic distribution and other physicochemical properties are available. …”
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Prevalence of bed falls among inpatients in Iranian hospitals: A meta-analysis by Parvaneh Isfahani, Mohammad Sarani, Mina Salajegheh, Somayeh Samani, Aliyeh Bazi, Mahdieh Poodineh Moghadam, Fatemeh Boulagh, Mahnaz Afshari

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Family cohesion, children’s thoughts, and children’s cognitive assessments: Mediating role of sport anxiety by Юмна Али, Сайед М. И. Шах

“…A purposive sampling technique was employed, selecting 200 sports education students and trainees. Informed written consent was obtained from all participants prior to data collection. …”
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Rib suppression-based radiomics for diagnosis of neonatal respiratory distress syndrome in chest X-rays by Yudong Wang, Zongjin Qu, Zhengjun Dai, Yuhong Li, Yanyan Liu, Wei Wang, Lianxiang Xiao, Yi Zhang

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EDUCATIONAL TRAINING SIMULATOR FOR MONITORING READING TECHNIQUE AND SPEED BASED ON SPEECH-TO-TEXT (STT) METHODS by Olesia Barkovska, Heorhii Ivashchenko, Dmytro Rosinskiy, Daniil Zakharov

“…The practical significance lies in the fact that the use of information and communication technologies and gamification of the learning process motivates to gain knowledge and encourages learning not only due to the game strategy, but also due to the fact that the child receives approval and the opportunity to perform the task again so to improve skills. …”
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CHATGPT IN FOREIGN LANGUAGE TEACHING AND ASSESSMENT: EXPLORING EFL INSTRUCTORS’ EXPERIENCE by Inna Zaiarna, Olena Zhyhadlo, Olha Dunaievska

“…Challenges include the need for meticulous proofreading, issues with biased information, and insufficient task complexity. Nonetheless, overall satisfaction levels among educators implementing ChatGPT range from moderate to high, substantiating its value in foreign language teaching. …”
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Associations between phenol and paraben exposure and the risk of developing breast cancer in adult women: a cross-sectional study by Yao Xiong, Zhiyu Li, Xiong Xiong, Zixuan Luo, Kaixin Zhong, Jiawei Hu, Shengrong Sun, Chuang Chen

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Allergic conditions and risk of rheumatoid arthritis: a Swedish case–control study by Johan Askling, Lars Klareskog, Lars Alfredsson, Marie Holmqvist, Helga Westerlind, Cynthia S Crowson, Vanessa L Kronzer

“…Objective To determine the association of allergic conditions with incident rheumatoid arthritis (RA), especially in relation to smoking history and anti-citrullinated peptide antibody (ACPA) status.Methods This case–control study included 3515 incident RA cases and 5429 matched controls from the Epidemiological Investigation of Rheumatoid Arthritis study 1995 to 2016, including questionnaire-based information on eight allergic conditions composed from a list of 59 unique allergies. …”
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Public satisfaction with Healthy China Action Plan implementation: a web-based cross-sectional survey in southwest China by Li Pan, Yi Chen, Virasakdi Chongsuvivatwong, Dongyang Liu, Wuzhao Chen, Xinyu Bai

“…However, there is limited information available on the community-level public satisfaction with the outcomes of its implementation. …”
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Side Effects and Patient Tolerance with the Use of Blood Flow Restriction Training after ACL Reconstruction in Adolescents: A Pilot Study by Jennifer Prue, Dylan P Roman, Nicholas G Giampetruzzi, Arthur Fredericks, Adel Lolic, Allison Crepeau, J. Lee Pace, Adam P Weaver

“…While the effectiveness and safety of BFRT has been well studied in healthy adult subjects, there is limited information about the use of BFRT in the adolescent population, specifically related to patient tolerance and reported side effects post ACLR…”
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Environmental effects of urban wind energy harvesting: a review by Ioannis Tsionas, Maider Llaguno-Munitxa, André Stephan

“…Given their implementation challenges, positive and negative effects need to be weighed to make informed policy decisions and regulations. This systematic review evaluates the macro- and micro-scale environmental effects related to implementing small urban wind turbines (SUWTs). …”
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Pengembangan Perangkat Pembelajaran Konstruktivistik Model Teaching with Analogies (TWA) pada Mata Kuliah Database Management System (DBMS) untuk Meningkatkan Kemampuan Berpikir Kr... by Fathirma'ruf Fathirma'ruf, Budiman M. Said

“…The target of this research was the production of learning tool which implemented in 15 students of the Information Technology Education Study Program of STKIP Yapis Dompu. …”
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The Association between Ambient Fine Particulate Matter and Oral Neoplasm among Smokers and Betel Quids Chewers by Mei-Sheng Ku, Pallop Siewchaisakul, Amy Ming-Fang Yen, Chen-Yu Liu

“…Among them, 154,030 OPMD cases and 23,286 oral cancers were found during the study period. Information on age, gender, living area, personal oral habits, and monthly PM2.5 concentration in average were collected. …”
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Evaluation of physicians' screening practices and knowledge levels regarding atrial fibrillation in patients over 65 years of age: A prospective study by Emre Bulbul, Erhan Simsek, Muhammet Kizmaz

“…A prospective survey was conducted among 123 physicians working in various healthcare settings across Turkey, from May 2022 to June 2022.The survey assessed demographic information, AF screening practices, familiarity with clinical guidelines, and knowledge of the AF risk factors. …”
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Using a Two-Steps Clustering and PCA Analysis for Stratified Chronic Non-Cancer Pain Care: A Retrospective Cross-Sectional Study by Peiró AM, Barrachina J, Escorial M, Aguado I, Margarit C, Grimby-Ekman A

“…Being older than 65 years old, retired or on medical leave, under opioids and anxiolytic prescription, had a severe impact on daily quality of life without any sex-difference.Conclusion: These clusters based on real-world clinical information might be useful for screening even more where the access to physical exploration is limited. …”
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Radio-protective effects of ultra-fine bubble hydrogen water and serum protein responses in whole-body radiation-exposed mice by Masaru Yamaguchi, Khin Thandar Htun, Youta Tatara, Yoshiaki Sato, Masato Hosoda, Suchart Kothan, Chikashi Kamimura, Osamu Inanami, Ikuo Kashiwakura

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