Banking is a financial institution that carries out intermediary activities between people who own funds and people who need funds. Because of these activities, ongoing supervision is needed to avoid any party being harmed. One way to assess banking performance is to compare the financial ratios of one period with other methods. The aim of this research is to determine and analyze comparative financial ratios using liquidity ratios, solvency ratios, profitability ratios and economic value added (EVA) as a means of measuring financial performance in banks listed on the Indonesia Stock Exchange. The research method used is descriptive analysis with the data used is secondary data in the form of financial reports for the 2018 period. The results show that there is no difference between financial ratios in the form of Liquidity ratios, Solvency ratios and Profitability ratios with Economic Value Added (EVA) as a tool for assessing banking financial performance.

During the period 2018 - 2023, the cultural and spiritual life of workers working in industrial parks in Phu Tho has received attention and had many positive changes. However, the spiritual life of workers is not uniform and not commensurate with their contributions to businesses and to the socio-economic development of the province. There are still many difficulties in improving the quality of cultural and spiritual life for workers in industrial parks. Therefore, in the period 2023 - 2028, there needs to be clearer solutions so that the cultural and spiritual life of workers in industrial parks in Phu Tho is improved not only in quantity but in depth. quality. With that desire, along with solutions on policy mechanisms, activities of trade unions,... in this article, the author focuses on clarifying the group of solutions on propaganda.

J.D. Salinger’s novel The Catcher in the Rye (1987) explores the inner world of a 16-year-old middle school teenager, Holden Caulfield, during the three days he spends wandering from school to New York City. The anger and anxiety displayed in the protagonist strike a strong chord among young readers. Jonah, a surprising prophet in the Old Testament, refuses to follow God’s behest to prophesy in Nineveh and instead flees in the opposite direction. Abraham Maslow, a 20th-century American psychologist, draws inspiration from this narrative and develops the concept known as Jonah Complex, which he defines as the fear of one’s own greatness and the evasion of one’s own best potential. This article aims to analyze the character of Holden Caulfield in The Catcher in the Rye by drawing a comparison to the biblical story of Jonah and incorporating the psychological concept of Jonah Complex. By examining these elements together, it will be argued that Holden Caulfield exhibits symptoms of Jonah Complex, resulting in his fear of growth and his avoidance and disregard for his own prospect. Significantly, this study will draw from Abraham Maslow’s theories feasible solutions for addressing Holden’s Jonah Complex and ultimately achieving his self-actualization. Meanwhile, the paper will provide for teenagers like Holden with conducive significance as to one’s psychological health and personal growth.

Here we present the first English translation of Chapter IV of section 3 of the book ‘Contemporary German Philosophy’ (‘Die deutsche Philosophie der Gegenwart’) written by Dr. Gerhard Lehmann, University of Berlin. This part, entitled ‘Political Philosophy’, summarizes the philosophical work of Alfred Rosenberg, Ernst Krieck, Alfred Baeumler and Hans Heyse. The authentic practitioners of the love of wisdom will find here very interesting and fascinating ideas to study and exploit (for example, the ‘region’ model of reality).

Intestinal obstruction is one of the common causes’ emergency department visits, the prompt management of which is complicated by wide array of causes. Supra-vesical hernia has been reported to be a rare surgical cause of obstruction. Early diagnosis is often difficult and therefore can it has high chances of acute & emergent presentation. Prompt recognition of symptoms and evaluation are important to prevent poor prognosis. We are presenting a case of 62-year-old, medical free, male patient presenting to emergency department with clinical picture of abdominal obstruction. Based on the clinical examination and abdominal radiography, a provisional diagnosis of small bowel obstruction was made. CT scan confirmed the diagnosis with further specifying the extent of the hernial sac reaching up to the urinary bladder. The patient was managed successfully through exploratory laparotomy with no injury to the urinary bladder.

In this fifth part of the series, dedicated to the research and meditations on Nietzsche of the philosopher Prof. Dr. Alfred Baeumler, we present his text entitled 'Nietzsche as an existential thinker', published in 1930. This text stands out for its conceptual clarity and intellectual brilliance. Reading it, like the texts presented in the previous installments, makes us wonder if today we are finally witnessing the slow final agony of Greco-Roman-Germanic Europe.

Anxiety and despair have spread like wildfire with the COVID-19 pandemic. Studies on mental health undertaken during the pandemic have revealed rising rates of suicidality and indications of acute stress and depression. The national laws on travel and quarantine have made attending these routine checkups harder and less practicable. The fast use of telehealth during the epidemic has accelerated the need to address the moral difficulties of using electronic treatments for mental illness. However, the urgent need for socially detached mental health care should not be used to weaken regulations and practices that safeguard individuals from receiving inadequate mental health care or having their personal information misused, raising several ethical concerns for the professionals providing these services. This study aims to provide a theoretical analysis of some of the pressing ethical concerns surrounding online healthcare delivery during COVID-19, which include privacy and data protection, safety and accountability, and access and fairness. Consequently a robust moral framework will be searched for solving some moral dilemmas in this context.

Healthcare-associated infections continue to be a major problem that endangers patient safety, especially for critically ill hospitalized patients. Reducing the risk of this infection can be achieved through improving compliance with infection control guidelines and identifying and controlling the associated factors. This study aim to investigate factors impacting compliance with infection control guidelines and increasing the risk of healthcare-associated infections in neonatal intensive care units. A qualitative approach, a one-to-one interview design, was used, between April 15 and May 15, 2021, to interview ten participants who worked in the neonatal intensive care unit at a Saudi Arabian referral hospital. Through data analysis, two major themes and four sub-themes were found, which include a factor related to the workforce (shortage of staff and lack of knowledge) and factors related to the workplace (shortage of supplies and lack of monitoring). In conclusion, healthcare-associated infections in neonatal intensive care units are a serious issue that could lead to an increase in mortality and morbidity rates among patients. Thus, healthcare settings' commitment to improve compliance with the infection control guidelines is essential to lowering the incidence of healthcare-associated infections. This can be achieved through proper staffing, sufficient supplies, and effective monitoring.

This research aims to examine the influence of effective tax rates, the existence of transactions with Tax Haven countries, and the aggressiveness of transfer pricing on tax avoidance. This research observed 115 public and private companies in all areas of the Indonesian Tax Authority whose tax disputes over transfer pricing cases had been decided by the Indonesian Tax Court for the 2017-2022 period. This research was carried out using a quantitative approach with cross section data which was then analyzed using multiple regression analysis using the Eviews 12 application. The secondary data for this research came from Financial Reports, Court Decisions and Tax Annual Corporate Reports which had received approval from the Directorate General of Taxes and used initials so as to avoid violations of official secrets. The results of this study indicate that the effective tax rate has an influence but is not significant on tax avoidance. This shows that the effective tax rate or large tax burden of companies, most of which are foreign owned, has not been able to encourage these companies to avoid tax. On the other hand, the existence of transactions with Tax Haven countries and the aggressiveness of transfer pricing have a positive and significant effect on corporate tax avoidance. These results indicate that there are transactions with affiliates in Tax Haven countries and the more aggressive the company is in its transfer pricing policy, it indicates that there is a strong motive to avoid tax.

One crucial factor that affects a person's well-being is their level of financial satisfaction. This study aims to create a research model based on technology, financial literacy, financial inclusion, and financial satisfaction. This research data was obtained from questionnaires distributed to communities in Cilacap and Banyumas, consisting of 110 people. The data obtained were analyzed using SmartPLS Ver 3.2.9 software. The study shows that financial inclusion is driven by financial technology and financial literacy. There is a positive correlation between financial satisfaction and financial inclusion. Financial satisfaction and financial literacy are positively correlated. Nevertheless, there is no relationship between fintech and financial satisfaction. In addition, this study found that financial inclusion could mediate the relationship of financial technology to financial satisfaction. However, financial inclusion cannot mediate financial literacy with financial satisfaction. The results of this research are expected to be helpful for the community and government. The public can increase financial literacy and fintech to optimize financial inclusion. In addition to the community, the government or stakeholders also maximize the availability of access to various quality formal financial services to achieve a 90% financial inclusion index target in 2024 to improve public welfare. The results of this study can be a suggestion for future researchers to find several other factors that affect financial satisfaction.

Neurofibroma is a benign tumor characterized by perineural fibroblast proliferation. It is common in the head and neck region but rare in the oral cavity. Most of these lesions are asymptomatic but sometimes may be associated with pain and paraesthesia. Neurofibromas with atypical features are quite rare and only a few cases are reported in literature. Here is a case of a female patient presented with pain and swelling in the anterior maxilla, which was clinically diagnosed as a periapical cyst. Radiographic evaluation of the lesion revealed dilated incisive canal and a Nasopalatine duct cyst was suspected. The patient was advised to take antibiotics for one week. The symptoms were sustained in the follow-up visit and an incision biopsy was made. Microscopic examination revealed pleomorphic spindled and round cells. Immunohistochemistry was performed to identify the origin of these pleomorphic cells. Based on the histopathological examination, special staining, and immunohistochemistry, we concluded the diagnosis as neurofibroma with atypical features. The current case emphasizes the significance of clinical, radiological, histopathological, and immunohistochemical evaluation of oral lesions. The presence of atypical features in Neurofibroma must be considered cautiously as as it is more prone to progress into Malignant Peripheral Nerve Sheath Tumor (MPNST).

The development of computer automatic assessment and corpus linguistics has provided a new research idea for translation quality assessment. This paper reviews the current situation of translation quality assessment at home and abroad and its application in translation teaching. Findings are that most of the current translation quality assessments are static, and the empirical research applied in translation teaching is not sufficient. Therefore, how to make the assessment model of translation quality keep pace with translation teachers and learners’ needs is an unavoidable issue that cannot be ignored in the future translation quality assessment research.

Benefiting from the progression of science and technology, an increasing number of enterprises begin to delve into the construction of corporate identity through their official websites, regarded as an international door today. The researches about the building of corporate images takes a large amount of shareholdings in academic area. Notwithstanding, there are only few scholars studying the portray of the profile from an intercultural perspective with “About us” section in company websites as the data. With the help of the corpus analytic tool AntConc, this paper intends to discuss the common and distinctive corporate identities of Fin-Tech unicorns in China and the US respectively which are manifested in high-frequency vocabulary, key words, communication strategy and style. It is discovered that the common identities include international financial technology companies, payment services provider and caring about consumers. Apart from this, CF takes the mixture of proactive and reactive strategy in building its images and tends to be more impersonal and hierarchical in communication style. The proactive strategy and casual communication style constitute to the construction of UF’s identities. From the cultural perspective, CF expresses all of the cultural dimensions specific in China except that of masculinity and femininity and the situation of UF is the same with CF. CF should endeavor to narrow the cultural gap thorough applying effective intercultural communication strategies and keep in line with the local culture. In this way, CF might be able to grab the chances along with the advance of globalization.

PV panels are installed in an open-spaced setting and then exposed to dust, dirt, and debris which significantly reduce their power output, making regular cleaning essential. Therefore, this research developed an automatic cleaning system for solar panels to enhance their efficiency and performance. The developed system utilizes an Arduino microcontroller, a lead screw mechanism, and a cleaning arm to automate the cleaning process. The system is designed to automatically control the cleaning system wirelessly using a Wi-Fi module that has been integrated on the Arduino board, and when the solar panels require cleaning, it activates the cleaning arm to remove the accumulated dirt. This research project involves the design, development, and implementation of the automatic cleaning system. The components used in the system include a PC817 optocoupler, C815 limit switch, Nodemcu microcontroller, DC wiper motor (12V), screw mechanism, metallic frame, solar panels, and a DC power supply (12V). These components are carefully selected to ensure efficient and reliable operation of the cleaning system. The system performance for both cleaning and dusty panels has been evaluated and it was found that the efficiency for the cleaning system is higher with output power of 53.69W. The developed system can be used to enhance the PV module performance areas where the weather can be classified as dusty and the pollutants are increasing day by day as a result of smokes, industrial work and new building construction.

Background: The utilization of orthodontic aligners for treating various malocclusions has significantly increased in recent years. However, there is uncertainty regarding the evidence supporting their effectiveness in correcting anterior open bite. Objective: The purpose of this study was to systematically review the literature and evaluate the clinical effectiveness of clear aligners in correcting anterior open bite based on the available evidence. Materials and methods: A total of three databases (Pubmed, Sciences Direct and Google Scholar) were searched until March 2023, in addition to a manual search in the following journals: the American Journal of Orthodontics and Dentofacial Orthopedics, The Angle Orthodontist, and the European Journal of Orthodontics. Prospective and retrospective studies assessing the ability of aligners in achieving incisal extrusion and molar intrusion movements published during the last 10 years in English were eligible to be selected. Study selection and data extraction were undertaken independently by two reviewers. Risk-of-bias (RoB) assessment was evaluated using the study quality assesment tool of NHLBI, NIH. The reporting of this review was based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Results: Nineteen relevant articles were included in the analysis, comprising four prospective non-randomized and fifteen retrospective non-randomized studies. Among these, four studies compared the efficacy of aligners versus fixed appliances in correcting anterior open bite, while fourteen papers evaluated the overall effectiveness of aligners in treating this malocclusion. The risk of bias was categorized as high in one study, moderate in eight studies, and low in ten studies. Extrusion was found to be easily achievable with aligners, with the actual quantity of extrusion often surpassing predictions in the majority of studies. The mean reported extrusion amounted to 1.8mm. Additionally, the mean reported intrusion was 0.75mm. Conclusion: It is evident that aligners are an effective option for the treatment of anterior open bite, this effectiveness is achieved by combining the extrusion and palatal tipping of the anterior segments with the intrusion of the lateral segments, resulting in a counterclockwise rotation of the mandible. Moreover, aligner treatment may be a valid alternative to conventional orthodontic therapy, but it does not appear to provide better control over the vertical dimension compared to fixed orthodontic appliances in adult patients.