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Full-Text Articles in Entire DC Network
Ai-Enhanced Heat Transfer Optimization In Magnetic Bio-Nanofluids, Hasan Attyah Shaboot
Ai-Enhanced Heat Transfer Optimization In Magnetic Bio-Nanofluids, Hasan Attyah Shaboot
Al-Esraa University College Journal for Engineering Sciences
This study presents a hybrid Artificial Intelligence–Computational Fluid Dynamics (AI-CFD) framework for optimizing heat transfer in magnetic bio-nanofluids subjected to external magnetic fields. Magnetic bio-nanofluids, composed of biocompatible base fluids containing superparamagnetic nanoparticles, exhibit tunable thermal and flow behavior, making them promising for biomedical and micro-cooling applications. Conventional optimization methods based on experiments or brute-force CFD are computationally expensive and limited in exploring the full design space. To overcome these challenges, an Artificial Neural Network (ANN) surrogate model was developed to predict two key performance indicators, the Nusselt number and the friction factor, with high accuracy (R² > 0.997). The surrogate …
Hybrid Experimental–Computational Study On The Energy Absorption Of Graphene Nanoplatelet-Reinforced Sandwich Structures, Hamdan Yousif Hamdan
Hybrid Experimental–Computational Study On The Energy Absorption Of Graphene Nanoplatelet-Reinforced Sandwich Structures, Hamdan Yousif Hamdan
Al-Esraa University College Journal for Engineering Sciences
Background: Sandwich composites are widely used in aerospace, automotive, and marine applications because of their lightweight, stiffness, and strength, but they remain prone to out-of-plane impacts and barely visible impact damage (BVID). Graphene Nanoplatelets (GNPs) have shown strong potential to improve fracture toughness and impact resistance. However, hybrid experimental–computational studies applying such reinforcement are still lacking in developing contexts like Iraq, where practical and accessible solutions are essential. Aims: The study investigates the effect of GNP reinforcement on the low-velocity impact behavior and energy absorption of glass fiber/epoxy sandwich panels with PVC foam and balsa wood cores. Objectives include fabricating …
The Impact Of Ethyl Levulinate Additive On Diesel Engine Performance And Emissions: An Experimental Study, Maha Ali Ghadbaan
The Impact Of Ethyl Levulinate Additive On Diesel Engine Performance And Emissions: An Experimental Study, Maha Ali Ghadbaan
Al-Esraa University College Journal for Engineering Sciences
This study explores the environmental and operational impact of adding Ethyl Levulinate—a biodegradable ester derived from biomass—to diesel fuel. A fuel blend known as B5El6 (comprising 5% biodiesel and 6% Ethyl Levulinate) was prepared and tested experimentally using a single-cylinder diesel engine operating at a constant speed of 1500 rpm under full load conditions. Performance metrics and emission data were recorded, and a Life Cycle Assessment (LCA) was conducted using the IMPACT2002+ methodology.
The results revealed that B5El6 significantly reduced greenhouse gas emissions (100 kg CO2 eq) and improved ecosystem quality. However, it presented challenges in terms of human health …
Review: Archives 101, Autumn M. Johnson
Review: Archives 101, Autumn M. Johnson
Provenance, Journal of the Society of Georgia Archivists
Review: Archives 101. By Lois Hamill (Lanham, MD: Rowman & Littlefield Publishers, 2023), 302 pp. Reviewed by Autumn M. Johnson.
Review: Photo Archives And The Place Of Photography, Alex Brinson
Review: Photo Archives And The Place Of Photography, Alex Brinson
Provenance, Journal of the Society of Georgia Archivists
Review: Photo Archives and the Place of Photography, Routledge History of Photography. Edited by Geraldine A. Johnson and Deborah Schultz. (New York: Routledge, 2025), 228 pp. Reviewed by Alex Brinson.
The Role Of The Scenario In Formulating The Contemporary Architectural Text, Rounaq Arif Mohsin, Abbas Ali Hamza, Bashar Shamil Alkhafaji
The Role Of The Scenario In Formulating The Contemporary Architectural Text, Rounaq Arif Mohsin, Abbas Ali Hamza, Bashar Shamil Alkhafaji
Al-Esraa University College Journal for Engineering Sciences
In order to create an integrated architectural text, which is a complicated art that blends beauty and practical elements, a rigorous design procedure is necessary. In this situation, the scenario’s role becomes crucial in developing the current architectural text and directing architectural approaches. In order to better understand how the scenario influences the design process and the interactions between various architectural aspects, this project intends to explore and analyze the impact of the scenario in developing and refining architectural text formulation approaches.
The study looks at the idea of a scenario and how it has been used in architecture, as …
Legitimate Interests As A Lawful Ground For The Processing Of Data And Ai Development In The Middle East, Moufid El-Khoury
Legitimate Interests As A Lawful Ground For The Processing Of Data And Ai Development In The Middle East, Moufid El-Khoury
Sultan Qaboos University Legal Studies Journal
This article addresses the legal basis of legitimate interests for the processing of personal data in the region of the Middle East. Three categories of countries emerge after the survey of selected data protection laws in the region: jurisdictions that explicitly enacted the legitimate interests as a lawful ground for the processing of personal data, those that established a variant of ‘legitimate rights’, and those that omitted the concept of legitimate interests entirely. This article argues that the absence of a lawful ground of processing based on legitimate interests makes the privacy landscape very rigid in some jurisdictions in the …
Delayed Management Of Bilateral Massive Epidural Hematoma Involving Parasagittal Sinus: A Comprehensive Scoping Review From Indonesian Perspectives, Wihasto Suryaningtyas, Alivery Raihanada Armando, Candra Dwantara Ramadhan, Muhammad Fadhil Kamaruddin, Ramadhani Rizki Zamzam, Nathania Nathania
Delayed Management Of Bilateral Massive Epidural Hematoma Involving Parasagittal Sinus: A Comprehensive Scoping Review From Indonesian Perspectives, Wihasto Suryaningtyas, Alivery Raihanada Armando, Candra Dwantara Ramadhan, Muhammad Fadhil Kamaruddin, Ramadhani Rizki Zamzam, Nathania Nathania
Folia Medica Indonesiana
Introduction: Vertex epidural hematomas (VEDH) involving the superior sagittal sinus (SSS) are rare, critical injuries often complicated by massive venous hemorrhage. This study evaluates the clinical outcomes of VEDH and identifies systemic barriers contributing to treatment delays in Low- and Middle-Income Countries (LMICs). Methods: We present a case series of three patients managed at an Indonesian tertiary center alongside a scoping review of 33 studies. Delayed management was defined as prolonged injury-to-surgery intervals resulting from referral inefficiencies and transport logistics. Results: The series highlights a unique case of a 66-year-old male with bilateral VEDH and SSS laceration who underwent surgery …
Equivalent Survival Outcomes Across Different Management Strategies In Partial Small Bowel Obstruction At Dr. Kariadi Hospital, Semarang In January - December 2024, Ezra Endria Gunadi, Abdul Mughni
Equivalent Survival Outcomes Across Different Management Strategies In Partial Small Bowel Obstruction At Dr. Kariadi Hospital, Semarang In January - December 2024, Ezra Endria Gunadi, Abdul Mughni
Folia Medica Indonesiana
Small bowel obstruction (SBO) is[30pc]AU: Please provide the publication history dates. a common clinical condition in general surgery, contributing to approximately 12% of surgical admissions globally. With over 300,000 operations performed annually, timely and appropriate management is crucial for reducing morbidity and mortality. Although operative management remains standard in many cases, non-operative strategies are increasingly utilized. However, comparative evidence on survival outcomes, particularly from developing countries, remains limited. To improve health outcomes, this study aimed to evaluate the survival outcomes of operative and non-operative management strategies for partial SBO at a tertiary referral hospital. A retrospective analytical cross-sectional study was …
An Evidence-Based Approach To Fair Use, Clark D. Asay, Cree Jones, Cassidy Mccleary, Stephanie Plamondon
An Evidence-Based Approach To Fair Use, Clark D. Asay, Cree Jones, Cassidy Mccleary, Stephanie Plamondon
Georgia Law Review
Recent Supreme Court cases have opened the door for market effects to play an even more prominent role in copyright law’s fair use defense to copyright infringement. Historically, however, market effect analysis under fair use’s factor four has either been largely speculative or merely a repackaging of analysis done under the first three factors of the fair use defense. We argue that recent developments in data availability and causal estimation in the social sciences enable litigants and courts in many cases to engage in a more fulsome and credible analysis of market effects in fair use cases. As a proof …
Lawyering In The Wake Of Loper Bright: How Loper Bright Is Shifting Advocates' Argumentation Style, Russell Kiser
Lawyering In The Wake Of Loper Bright: How Loper Bright Is Shifting Advocates' Argumentation Style, Russell Kiser
Georgia Law Review
The Supreme Court definitively overruled Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc. in the landmark decision of Loper Bright Enterprises v. Raimondo, marking the most consequential transformation of administrative law in four decades. Prior to Loper Bright, Chevron’s deferential two-step framework provided the standard by which courts interpreted statutes administered by federal agencies. Loper Bright abrogates Chevron’s familiar standard, holding that courts should no longer defer to an agency’s interpretation of its enabling statute whenever the statute is deemed ambiguous. This shift in precedent potentially opens the floodgates for challenges to agency action based …
Pet Shops And Preemption, Genevieve Schaaf
Pet Shops And Preemption, Genevieve Schaaf
Georgia Law Review
In December 2019, the Georgia Office of the Attorney General released an Opinion stating that the City of Canton Code of Ordinances, Chapter 18, Article XIV restricting the sale of pets by retail pet shops was in direct conflict with the Georgia Animal Protection Act and therefore preempted under the Georgia Constitution’s Uniformity Clause.
This Note seeks reconsideration of the Attorney General’s Opinion and argues that despite the Attorney General’s Opinion, local ordinances restricting the kinds of animals available at pet shops should remain a legally viable way for local governments to reduce the retail sale of cats and dogs.
Monetary Policy Effectiveness Index (Mpei): A Novel Framework For Assessing Central Bank Performance In Developing Economies, Emmanuel Ating Onwioduokit
Monetary Policy Effectiveness Index (Mpei): A Novel Framework For Assessing Central Bank Performance In Developing Economies, Emmanuel Ating Onwioduokit
Bullion
This paper presents the Monetary Policy Effectiveness Index (MPEI), a composite measure designed to evaluate monetary policy in developing economies. Unlike traditional single indicators such as inflation or interest rates, which capture only partial outcomes, the MPEI integrates five key dimensions: price stability, output responsiveness, transmission effectiveness, financial depth and inclusion, and institutional credibility. This multidimensional approach reflects the real policy trade-offs and constraints of developing economies. The index enhances accountability, guides sound policy design, and facilitates meaningful cross-country comparisons and progress monitoring.
The Problem With The Mode Of External Debt Servicing: The Case Of Nigeria, Shehu Tijjani Muhammed
The Problem With The Mode Of External Debt Servicing: The Case Of Nigeria, Shehu Tijjani Muhammed
Bullion
This study empirically tested the hypothesis that external debt servicing leads to debt accumulation using Nigeria as case study. The method employed combines logic and debt stock variation analysis. Results indicate that Nigeria has served interest on its external debt only to see its external debt stock increasing confirming the hypothesis. A reform is needed to enable the country retain the domestic income lost to international speculative capital to boost government revenue. A sovereign agency to intermediate between the indebted residents, exporters, and the banking system can be created to solve the problem.
Endogenous Liquidity Shocks And Liquidity Management Dilemma In Nigeria, Temitope J. Laniran, Hamza Abdulaziz, Nuruddeen Usman
Endogenous Liquidity Shocks And Liquidity Management Dilemma In Nigeria, Temitope J. Laniran, Hamza Abdulaziz, Nuruddeen Usman
Bullion
This paper examines the Central Bank of Nigeria’s (CBN) liquidity management framework over a period marked by aggressive monetary tightening in response to persistent inflationary pressures. The analysis suggested that despite sustained sterilisation efforts through CRR debits and open market operations (OMO), liquidity surpluses persisted, driven largely by autonomous factors such as fiscal injections, maturing OMO bills, and foreign exchange interventions. The resulting structural liquidity surpluses periodically weakened the alignment between short‐term interest rates and the policy corridor, highlighting operational frictions and transmission inefficiencies. The paper opines that heavy reliance on blunt liquidity‐absorbing instruments without addressing the root causes of …
The Influence Of Social Media Interactions On Consumer Behavior In Influencer Vs. User-Generated Destination Content: The Role Of Source And Content Factors, Elmira Listiawardany, Rifelly Dewi Astuti
The Influence Of Social Media Interactions On Consumer Behavior In Influencer Vs. User-Generated Destination Content: The Role Of Source And Content Factors, Elmira Listiawardany, Rifelly Dewi Astuti
ASEAN Marketing Journal
Based on Service Dominant Logic, Value Co-Creation, and the Information Adoption Model, this research model examines the influence of Social Media Interactions on destination content on Visit Intention and Behavioral Engagement, involving Source Credibility, Homophily, and Content Quality as mediators in this relationship. To provide more specific implications, this study also compares how the model applies to two different types of content, namely influencer content and user-generated content (UGC).
This research uses a survei questionnaire method and obtained 313 samples that meet this research criteria, which are those who located in Indonesia, age 17 to 43, using social media, and …
From Fashion To Electronics: Analyzing Shopee Indonesia Email Marketing Content Across Different Product Categories, Tri Anita Rahayu, Irmawan Rahyadi, La Mani La Mani
From Fashion To Electronics: Analyzing Shopee Indonesia Email Marketing Content Across Different Product Categories, Tri Anita Rahayu, Irmawan Rahyadi, La Mani La Mani
ASEAN Marketing Journal
This study explores the email marketing content employed by Shopee Indonesia across various product categories, including fashion, health & beauty, electronics, digital products, and home & living. By analyzing the variations in themes, messaging, and promotional tactics, the research aims to understand how Shopee Indonesia customizes its email content to optimize engagement and conversion rates across these diverse categories. The findings reveal that Shopee Indonesia employs distinct content strategies tailored to the specific characteristics and consumer preferences associated with each category, highlighting the platform's strategic approach to targeted marketing.
Urban Transportation And Marketing Efficiency Among Tomato Marketers In Oyo State, Nigeria, Chuks O. Idiaye, Isaac Busayo Oluwatayo, Nafisat O. Tijani
Urban Transportation And Marketing Efficiency Among Tomato Marketers In Oyo State, Nigeria, Chuks O. Idiaye, Isaac Busayo Oluwatayo, Nafisat O. Tijani
ASEAN Marketing Journal
The study examined the effect of urban transportation on tomato marketing efficiency using major markets in Ibadan metropolis in south-west Nigeria as case study. The data used were collected from a total of 170 tomato marketers using a structured questionnaire. The locations of the markets included Ibarapa Central, Ibarapa East, Ibarapa North, Ido, Lagelu, and Akinyele. Descriptive statistics, Shepherd’s measure of efficiency and Multinomial regression were used to analyze the data collected. Findings from the study revealed that transportation plays a crucial role in the marketing of tomato in Oyo state, Nigeria and that mini-cabs are the most preferred means …
The Impact Of Social Media Activities On ‘Labubu The Monsters' Brand Awareness And Brand Image, Grace Javiera Sadihin, Patricia Evelyn Angelika, I Ketut Rangga Wardana Putra, Fari Agil Aryaputra, Theodorus Otniel
The Impact Of Social Media Activities On ‘Labubu The Monsters' Brand Awareness And Brand Image, Grace Javiera Sadihin, Patricia Evelyn Angelika, I Ketut Rangga Wardana Putra, Fari Agil Aryaputra, Theodorus Otniel
ASEAN Marketing Journal
This study aims to investigate the impact of social media activities on brand image and brand awareness. A quantitative study was conducted using a validated questionnaire distributed to a sample of 348 respondents of Gen Z, Gen Y, and Gen X who use social media and are familiar with Labubu The Monsters. Multiple regression analysis was performed using SPSS version 27 to test the hypotheses. The results revealed a significant impact of social media activities on brand awareness and brand image. It was found that entertainment, trendiness, and influencers affect brand awareness, while entertainment, EWOM, trendiness, and influencers affect brand …
Perceived Value And Customer Satisfaction In The Nigerian Airlines Businesses, Adeyemi Abdulwasiu Adebayo, Abdulazeez Alhaji Salau, Abdulazeez Alhaji Salau
Perceived Value And Customer Satisfaction In The Nigerian Airlines Businesses, Adeyemi Abdulwasiu Adebayo, Abdulazeez Alhaji Salau, Abdulazeez Alhaji Salau
ASEAN Marketing Journal
Due to the nature of consumers as being price conscious and their attitude in evaluating if the services rendered by service providers can meet their needs and aspirations, airline service providers need to understand the perceived value of their esteemed customers to ensure that the services rendered are satisfying and can ultimately lead to loyalty. This study investigated the influence of customer perceived value proxy with customer experience and service quality in building satisfaction in the Nigerian Airline business. The study employed a quantitative research design through a survey to collect primary data from domestic customers of the chosen airlines. …
The Effect Of Interpersonal Interaction Factors On Buyers Purchase Intention In Tiktok Livestreaming Of Local Fashion Product, Moza Abel Talitha, Ira Irianty
The Effect Of Interpersonal Interaction Factors On Buyers Purchase Intention In Tiktok Livestreaming Of Local Fashion Product, Moza Abel Talitha, Ira Irianty
ASEAN Marketing Journal
This study aims to determine the interpersonal interaction factors that influence purchase intentions of local Indonesian fashion products on TikTok live stream shopping, based on the SOR theory. The sample of this research is the audience of TikTok live stream shopping of local Indonesian fashion products, living in Jabodetabek, and aged between 18 to 34 years. There were 295 respondents and data were analyzed using PLS-SEM software. According to this study, Perceived similarity is positively related to Swift guanxi. In addition, Perceived similarity and Perceived responsiveness are positively related to Initial Trust. Swift guanxi and Initial Trust are positively related …
Donation Collection Method: Nudging To Minimize Cost Aversion, T. Ezni Balqiah, Dianti E. Kusumawardhani
Donation Collection Method: Nudging To Minimize Cost Aversion, T. Ezni Balqiah, Dianti E. Kusumawardhani
ASEAN Marketing Journal
Manuscript type: Research Article
Research Aims: to analyze the effect of donation collection method (allocation vs addition) and the level of materialism on attitude, total donation amount, program donation amount, and cost donation amount.
Design/methodology/approach: This study used a between-subjects design with randomization. Data was collected through questionnaires administered to participants 18 years old and above, who are Indonesian citizens, resulting in 208 participants (102 participants in the Addition condition and 106 participants in the Allocation condition), and analyzed by ANCOVA.
Research Findings: the result demonstrated only four hypotheses are supported that the significant role of …
Smart Building Rating System: A Comparative Analysis Of National And International Rating Systems, Amanah Hamidah, Mohammed Ali Berawi, Mustika Sari, Gunawan Saroji
Smart Building Rating System: A Comparative Analysis Of National And International Rating Systems, Amanah Hamidah, Mohammed Ali Berawi, Mustika Sari, Gunawan Saroji
CSID Journal of Infrastructure Development
Smart buildings have become a key part of the Fourth Industrial Revolution, driven by the need for efficient, sustainable, and adaptive built environments. Their importance is growing alongside Indonesia’s effort to develop smart cities. This study compares Indonesia’s national smart building certification system, established under Ministerial Regulation No. 10 of 2023, with two international systems: the European Union’s Smart Readiness Indicator (SRI) and the SmartScore certification. The analysis uses a literature review and comparative method to examine each system’s assessment criteria, scoring method, and certification tier. The findings show that Indonesia’s regulation includes six parameters, such as cybersecurity and operational …
“Do We Play By The Same Rules?”: Exploring The Involvement Of The Magic Circle In Navigating Relationships In Popular Multiplayer Video Games, Nathan Toshihiro A. Villanueva, Julianne Margaret M. Lao, Thea Juliana Alvarez Jocom, Liezl R. Astudillo
“Do We Play By The Same Rules?”: Exploring The Involvement Of The Magic Circle In Navigating Relationships In Popular Multiplayer Video Games, Nathan Toshihiro A. Villanueva, Julianne Margaret M. Lao, Thea Juliana Alvarez Jocom, Liezl R. Astudillo
Sinaya: A Philippine Journal for Senior High School Teachers and Students
Just like leveling up in a game, dating has transcended the physical world into the realm of multiplayer games where individuals are able to communicate and interact with one another within the virtual third space, the magic circle–the boundary that separates life from play. Within these immersive environments, players create shared experiences that often extend beyond the screen, blurring the line between in-game interactions and real-life emotions. This blurring can lead to emotional spillovers and identity challenges as players navigate the complexities of digital intimacy in world and relationship formation. To define the fluidity of the magic circle, the study …
External Multicenter Validation Of The Esah Score For Predicting Outcomes After Subarachnoid Hemorrhage, Natália Vasconcellos De Oliveira Souza, Rohan Sharma, Otavio Frederico De Toledo, Ingrid Pereira Marques, Salvador F. Gutierrez-Aguirre, Lara-Velazquez Montserrat, Eric Sauvageau, Naval Neeraj, Amin Aghaebrahim, Feres Chaddad Neto, Ricardo A. Hanel, Gisele Sampaio Silva, William David Freeman
External Multicenter Validation Of The Esah Score For Predicting Outcomes After Subarachnoid Hemorrhage, Natália Vasconcellos De Oliveira Souza, Rohan Sharma, Otavio Frederico De Toledo, Ingrid Pereira Marques, Salvador F. Gutierrez-Aguirre, Lara-Velazquez Montserrat, Eric Sauvageau, Naval Neeraj, Amin Aghaebrahim, Feres Chaddad Neto, Ricardo A. Hanel, Gisele Sampaio Silva, William David Freeman
Jefferson Hospital Staff Papers and Presentations
Reliable assessment of prognosis after aneurysmal subarachnoid hemorrhage (SAH) is essential to inform clinical decision-making and prevent premature assumptions of poor outcome. The enhanced SAH (eSAH) score combines three routinely available variables-age, Glasgow Coma Scale (GCS), and subarachnoid hemorrhage blood volume (SAHV)-to provide an objective framework for early outcome stratification. SAHV is estimated using the ABC/2-derived ellipsoid method applied across five major cisternal compartments on non-contrast CT. While the eSAH score has shown promise in initial derivation studies, its external performance and calibration have not yet been validated across diverse healthcare settings. We conducted a retrospective cohort study using consecutive …
Digital Leadership In The Era Of Ai: Present And Emerging Research Topics, Joanna Samul, João Falcão E Cunha
Digital Leadership In The Era Of Ai: Present And Emerging Research Topics, Joanna Samul, João Falcão E Cunha
European Management Studies
Purpose: This study explores the development of digital leadership in the context of rapid digital transformation and the expanding role of artificial intelligence. Its primary objective is to synthesize current knowledge on the concept of digital leadership and its core competencies and outline prospective research directions. To achieve this, the paper reviews existing research themes and examines the influence of digital leadership on various employee and organizational outcomes.
Design/methodology/approach: The research employed a systematic literature review, incorporating content analysis of 162 peer-reviewed articles retrieved from two major academic databases: Scopus and Web of Science. This approach enabled a comprehensive …
The Central Bank Supervision Stringency On Bank Stability, Sara Eliufoo, Judika King'ori
The Central Bank Supervision Stringency On Bank Stability, Sara Eliufoo, Judika King'ori
Tanzanian Economic Review
This study examines the relationship between central bank supervision stringency and bank stability in Tanzania, focusing on 45 licensed banks. Specifically, it assesses the influence of regulatory capital stringency, loan loss provisioning stringency, and loan diversification stringency on bank stability. Guided by Agency Theory and Credit Risk Management Theory, the study adopts a quantitative research design. Primary data were collected using structured questionnaires administered to 225 bank employees, including credit, finance, internal audit, risk, compliance, and human resource officers. Data were analyzed using Structural Equation Modelling (PLS-SEM) via SmartPLS 4.0. Rigorous data screening addressed missing values, outliers, and measurement errors. …
Wilhelm Von Humboldt And The Idea Of The Modern University: The Unity Of Bildung And Wissenschaft, Ken Udas
Wilhelm Von Humboldt And The Idea Of The Modern University: The Unity Of Bildung And Wissenschaft, Ken Udas
Graduate Masters Theses
Wilhelm von Humboldt and the Idea of the Modern University examines Wilhelm von Humboldt’s contribution to shaping a philosophical ideal that has profoundly influenced the concept and identity of the modern research university for over two centuries. It highlights Humboldt’s position as a key figure in the Prussian reform movement and as the founder of the University of Berlin. Specifically, it addresses a question raised in the late twentieth century as part of the Mythos Humboldt revision: why has the Humboldtian Ideal maintained such lasting influence over the German university system, even as its practical realities have increasingly strayed from …
Reimagining Pain: The Role Of Mental Imagery In Pain Experience, Jemma Todd, Louise Sharpe, Julie Ji, Brydee Pickup, Tessa Rooney, Emily A Holmes
Reimagining Pain: The Role Of Mental Imagery In Pain Experience, Jemma Todd, Louise Sharpe, Julie Ji, Brydee Pickup, Tessa Rooney, Emily A Holmes
School of Psychology
No abstract provided.
Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina
Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina
Jurnal Akuntansi dan Keuangan Indonesia
Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect …