This study examines the implications of Thin Capitalization, Transfer Pricing, and Foreign Ownership on Tax Avoidance within LQ45 companies during the period from 2019 to 2023. A purposive sampling method was employed to obtain a sample of 180 observations from a total of 225 companies. Panel data regression analysis was conducted utilizing Stata 18. The results indicate that Thin Capitalization exerts a negative influence on Tax Avoidance, whereas Transfer Pricing demonstrates a positive effect. Additionally, Foreign Ownership was found to have no significant impact on Tax Avoidance. This study offers a new insight into tax avoidance among Indonesian companies, highlighting how the corporate governance structure can influence tax strategies. It finds that the thin capitalization strategy and transfer pricing of a company are more influenced by management factors than by the structure of its shareholders. Investors should focus on the transparency of company tax policies, as managerial decisions have a greater impact on tax avoidance than ownership structure. Meanwhile, stricter oversight and clearer regulations are needed to prevent tax avoidance and profit shifting.

Sickle cell anemia (SCA) is a hereditary hemoglobinopathy marked by episodic vaso-occlusive crises, chronic hemolytic anemia, and multi-organ involvement. In regions such as central India, its prevalence is substantial, imposing significant health and socioeconomic challenges. Routine laboratory investigations including Complete Blood Count (CBC), Erythrocyte Sedimentation Rate (ESR), C - reactive protein (CRP), and serum electrolytes are pivotal in diagnosis, monitoring, and assessing prognosis. The identification of long-term complications, particularly avascular necrosis (AVN), necessitates timely radiological and laboratory screening. This manuscript systematically reviews and interprets the clinical utility of these markers in the assessment of disease status, crisis severity, and complications, with commentary on their rational integration into routine protocols and implications for personalized management.

Given that employees in petrochemical industries are exposed to various pollutants and are exposed to serious risks, the need for a comprehensive risk assessment program to determine hazardous chemicals that affect the health of exposed individuals and also to determine hazardous processes and tasks seems essential. Study Method: This cross–sectional–case study was conducted in 3 stages. The first stage included identifying hazardous substances and determining the risk factor of chemicals, the second stage included assessing exposure to benzene, and the third stage included estimating the relative risk of COVID–19 due to exposure to benzene through epidemiological studies. Findings: According to the risk assessment method, 40 chemicals were identified in the entire petrochemical company studied. Benzene was introduced as the most hazardous chemical. The results of the second stage showed that people in the main site during the noon shift and in the aromatic site with an average exposure of 4.29 ppm had the highest exposure to benzene. According to the results of the estimation stage of relative risk of COVID–19 in exposure to benzene, the highest relative risk in workers at my site was found to be related to workers in the aromatic unit, who had a cumulative exposure of 149.4 ppm–years (ppm–years) and a relative risk of 3.2. The statistical test result also showed that there was a significant relationship between the level of exposure to benzene and different work groups (P<0.001). Discussion and Conclusion: This study showed that benzene achieved a risk level of 5 with a risk coefficient of 4.5–5, indicating that corrective measures for this highly hazardous and carcinogenic chemical should be initiated as soon as possible. Schematic of the mechanism analysis and impact of the COVID–19 pandemic and outbreak on petrochemistry and petroleum mechanics.

Poverty remains a persistent challenge in Indonesian urban centers, including Tasikmalaya City in West Java Province. This study investigates the determinants of poverty by employing per capita Gross Regional Domestic Product (GRDP), average years of schooling, and the open unemployment rate as explanatory variables. Using multiple linear regression analysis based on 13 years of data (2012–2024) from the Central Bureau of Statistics (BPS) of Tasikmalaya City, the findings reveal that per capita GRDP significantly reduces poverty, whereas education and unemployment show no significant effects. These results underscore the critical role of economic growth, while education and labor market conditions exhibit only limited short-term influence on poverty alleviation, particularly in urban economies with large informal sectors. The study provides policy recommendations for local governments to design more effective poverty alleviation strategies aligned with the SDGs and regional development agendas.

Background: Adherence to treatment is crucial for achieving effective glycaemic control and preventing complications in Type 2 Diabetes Mellitus (T2DM). However, poor adherence to pharmacological and non-pharmacological interventions remains a significant barrier worldwide. Objectives: This study aimed to assess the prevalence of treatment non-adherence among patients with T2DM, identify socio-demographic and clinical factors influencing adherence, and examine its impact on glycaemic control. Methods: A cross-sectional study was conducted at a secondary care hospital in King Koti, Hyderabad, from March to August 2025. One hundred patients with T2DM were randomly recruited. Data were collected via structured questionnaires assessing sociodemographic information, treatment adherence (pharmacological and lifestyle), glycaemic monitoring practices, comorbidities, and barriers to adherence. Descriptive statistics were used for analysis. Results: The mean age of the participants was 54.66 years for males and 53.69 years for females. A majority (93%) resided in urban areas. Obesity was prevalent in 91% of participants, higher among females (53%) than males (38%). Hypertension was the most common comorbidity (45%). Pharmacological adherence was better, with 63% on dual therapy; however, 15% reported medication non-adherence, which was more common in females (11%). Non-pharmacological adherence was poor, with only 53% following dietary recommendations and a mere 15% engaging in regular exercise. HbA1c testing was performed in 34%, mostly showing abnormal values. Forgetfulness, lack of awareness, and neglect of lifestyle modifications were the principal reasons for non-adherence. Conclusion: Non-adherence to treatment, especially lifestyle modification, remains a critical barrier to effective glycaemic control in T2DM. Along with general physician, pharmacist-led personalized counselling and structured education programs are recommended to improve adherence and diabetes outcomes in secondary care settings. In summary, the study findings validate and extend previous research emphasizing that medication adherence alone is insufficient to achieve optimal glycaemic control without concurrent lifestyle adherence and adequate monitoring. Addressing these multifactorial barriers requires a holistic, multidisciplinary, and patient-centered approach to diabetes management.

Introduction: Diabetes mellitus comprises a spectrum of metabolic disorders characterised by chronic hyperglycaemia arising from inadequate insulin secretion, impaired insulin action, or both; acute metabolic complications (AMCs) are abrupt metabolic derangements directly related to the natural history of diabetes. We sought to quantify the frequency of AMCs among emergency department admissions, describe their epidemiological and diagnostic profiles, and identify factors associated with their occurrence. Methods: Twelve-month retrospective descriptive analytic study at the Emergency Department of the National Hospital Center Cheikh Ahmadoul Khadim (Touba), including all adults (≥18 years) with known or newly diagnosed diabetes admitted for an AMC. Variables covered demographics, diabetes characteristics, presentation, precipitants, management, and short-term outcomes. Results: Among 141 eligible records, AMCs accounted for 1.8% of admissions. Mean age was 55 ± 15 years ; male-to-female ratio 1.27. Type 2 diabetes predominated (93.7%) ; duration <5 years in 53.1%. Fourteen percent were not on antidiabetic therapy; hypertension coexisted in 21.13%. The commonest presenting complaint was classic hyperglycaemic symptoms (polyuria–polydipsia) (28.4%). AMC types were isolated hyperglycaemia 62.4%, diabetic ketoacidosis 31.2%, and severe hypoglycaemia 6.4% ; in 21.27%, the AMC revealed previously undiagnosed diabetes. Principal precipitants were infection (34.75% ; with skin/soft-tissue sites in 48.9% of infections), drug-related causes (34%), and non-adherence (14%). Management yielded rapid stabilisation : 56% were observed for <24 hours, while 44% required admission (mean length of stay 2.1 ± 1.8 days). No in-hospital deaths occurred. Conclusions: In this referral emergency setting, AMCs represent a meaningful yet manageable burden and function as a barometer of diabetes care quality. Their frequency sometimes without an obvious trigger underscores gaps in screening, therapeutic education, and access to specialised care. These findings support strengthened prevention, standardised emergency department protocols, and system-level organisation of diabetes services.

Background: Lack of Cardiopulmonary Resuscitation (CPR) Awareness is a big health challenge in India. Among India’s population less than 2% are aware of Cardiopulmonary Resuscitation (CPR). About 4,280 people per one lakh population are getting cardiac arrest per year in this country. Every minute 112 people are succumbing to cardiac arrest. Methods: CPR Mass Awareness Programs are being conducted in different parts of India to spread the knowledge and skills of basic life support among the common people as well as the health care providers. The CPR week is observed every year around 21st July to commemorate the birth anniversary of Dr Anand Shandilya, a torch bearer in this journey of IAP CPR Mass Awareness activities in India. Presently, three different CPR Mass Awareness Programs are being organized. IAP CPR Mass Awareness Program for Health care providers (Sanjeevni). Table 1 Hands on training in IAP CPR following e-Sanjeevni, i.e. an e-BLS module (Digital CPR) with online videos and post- test developed during COVID 19 pandemic. Table 2 [1] non-medical persons certificate course in IAP CPR. Table 3 Results: 3633 participants with 1319 Health care providers, 487 MBBS students and 2087 non-medical persons were trained in the skills of basic life support by hands on practice on CPR manikins in different parts of West Bengal following a structured course.

Background: Type 1 diabetes mellitus (T1DM) is a chronic condition characterized by hyperglycemia and typically managed with insulin. Improved glycemic control often results in weight gain, increasing the risk of comorbid disordered eating behaviors (DEBs) and eating disorders (EDs). Eating disorders (ED) are one of the most prevalent mental issues that today's teenagers confront, characterized by a distorted attitude toward weight and form, as well as a distorted sense of body shape. Patients with T1DM are also more prone to anxiety and depression, which may negatively impact metabolic control. Methodology: A cross-sectional descriptive study was conducted at the Diabetes Treatment Center (DTC) of Prince Sultan Military Medical City, Riyadh. A total of 150 adults with T1DM (aged 14–40 years) participated. Data were collected using a self-administered questionnaire, including demographic and clinical variables, the Diabetes Eating Problem Survey-Revised (DEPS-R) for DEBs, and the Hospital Anxiety and Depression Scale (HADS). Descriptive statistics and chi-square tests were performed using SPSS v23. Results: DEBs were reported in 32.0% of females and 25.3% of males, with no statistically significant gender difference. Depression prevalence was 4.0% in females and 1.3% in males. Anxiety was significantly higher in females (16.0%) compared to males (5.3%, p = 0.009). No significant associations were found between DEBs, anxiety, or depression and age, HbA1c, insulin type, BMI, smoking status, or duration of diabetes. Conclusion: Psychological comorbidities are common among adults with T1DM, particularly in females. Anxiety and DEB symptoms affect quality of life and should be prioritized in diabetes care. Routine screening and tailored interventions are recommended.

Background: Lack of knowledge and training of Health Care Providers (HCPs) in managing Pediatric Emergencies often lead to increased referral from Subdistrict hospitals, even without prior stabilization. Methods: A Quasi-experimental study done in a Subdistrict hospital in West Bengal, India, to identify the gaps in health care quality and safety as per National Quality Assurance Standards (NQAS). Training was arranged for HCPs and the effects on hospital referral rate was analyzed. 18 Emergency Medical Officers (EMOs) and 18 Emergency nurses were included in this study following convenience sampling. Multidisciplinary teams of 6 participants were trained every weekly, from January to June in 2024 on management of common pediatric emergencies. Results: Significant improvement was noted in confidence, knowledge and attitude of HCPs in managing common pediatric emergencies. There has been significant (15%) improvement in NQAS Hospital Score, p value <0.001, decrease in hospital referral rate (9.43% to 6.61%) and mortality rate (2.46% to 1.23%) from January to June 2024.

It is a general practice to engage in waterbodies with anthropogenic activities, which can alter the physicochemical nature of the water and introduce various types of pollutants. Several types of pollutants are responsible for inducing oxidative stress in aquatic organisms, leading to tissue and nucleic acid damage, and ultimately resulting in significant mortality and economic losses to aquaculture. In the present study, the physicochemical parameters of the anthropogenically involved pond were analyzed for all four seasons (summer, monsoon, post-monsoon, and winter). The oxidative stress (DPPH, FRAP, and H202) in two major carps (Labeo rohita and Catla catla) was studied, and the results of oxidative stress in the form of micronucleus development were analyzed to establish the mortality of carps. The lower alterations in physicochemical concentrations were reported in the monsoon season and were maximum in the winter season. The oxidative stress was also reported as maximum in winter and minimum in the monsoon season in both carp. Relative micronuclei have also been reported to be comparatively higher in C. catla than the L. rohita. The findings of the study provide substantive pieces of information not only for the effect of pollutants on fish but also give an idea of the suitability of species for aquaculture.

The increasing adoption of renewable energy sources, particularly solar power, has created a need for efficient integration into smart grids. This paper investigates the combination of Internet of Things (IoT) technology with solar energy systems, focusing on real-time monitoring and control to improve system performance and optimize energy utilization. A key component of this system is the bidirectional DC-DC converter, which facilitates smooth energy flow between solar power generation, storage, and the grid. This paper presents an innovative approach that integrates IoT-based monitoring systems with bidirectional DC-DC converters to enhance solar energy management in smart grids. The proposed system allows for continuous monitoring of energy production and consumption, ensuring optimal performance and seamless interaction between the solar energy system and the grid. The system’s performance is evaluated across three main metrics: energy efficiency, communication reliability, and scalability. Results from our evaluation show significant improvements in grid stability, energy management, and cost-effectiveness. The system’s ability to dynamically respond to energy fluctuations and provide real-time data for decision-making positions it as a promising solution for enhancing the performance of smart grids and optimizing solar energy usage. This paper highlights the potential of integrating IoT technologies and advanced power electronics for the future of renewable energy integration.

Globally, Technical and Vocational Education and Training (TVET) systems face increasing pressure to address persistent skill gaps while adapting to rapidly changing labor market demands. Despite significant investments in TVET, many countries still face persistent skill mismatches, where graduates lack the technical and soft skills required by industry. This calls for partnerships in capacity building of trainers which is key in equipping learners with industry-relevant competencies. Despite this, there have been limited studies on the influence of partnering in capacity building of trainers on industrial skills development in engineering training in technical vocational education and training institutions in Nairobi County providing a gap for the current study. Thus the study focused on the influence of partnering in capacity building of trainers on industrial skills development in engineering training in technical vocational education and training institutions in Nairobi County. The study adopted a descriptive research design. The target population was 334 HoDs, course tutors and electrical engineering trainers. The study used Slovin’s formula to calculate the sample size which is 182. The respondents were selected using a multistage sampling process. Data was collected by use of a questionnaire which was piloted for testing reliability and validity. Data was analyzed by use of descriptive and inferential statistics using Statistical Package for Social Sciences (SPSS) version 26.0 package and presented using tables. From the findings, the coefficient of determination (R square) of 0.215 indicated that the model explained only 21.5% of the variation or change in industrial skills development in engineering training. The study findings indicate that partnering in capacity building of trainers significantly influence industrial skills development in engineering training in technical vocational education and training institutions. Therefore, TVET institutions should consider strengthening partnering in capacity building using a policy framework to enhance their potential industrial skills development in engineering training.

Global fisheries stand at a critical juncture, grappling with a legacy of overexploitation while facing unprecedented pressures from climate change and increasing global demand. This comprehensive review examines the historical context, current paradigms, and future pathways for fisheries management, arguing that a transition from maximizing yield to building socio-ecological resilience is essential for sustainability. The analysis synthesizes insights across ecological, technological, and socio-economic domains, critiquing traditional single-species approaches and highlighting the emergence of integrated strategies. Key findings reveal that climate change acts as a force multiplier, exacerbating existing vulnerabilities such as stock depletion and habitat degradation, thereby necessitating adaptive and anticipatory management frameworks. Technological innovations, particularly in artificial intelligence, remote sensing, and blockchain, offer transformative potential for monitoring, enforcement, and transparency, yet their implementation is fraught with challenges related to equity, access, and ethical considerations. Socio-economically, the review underscores the failure of top-down governance models and the proven efficacy of collaborative, co-management systems that incorporate community stewardship and equitable benefit-sharing. The synthesis concludes that the future of sustainable fisheries lies in regenerative blue economy systems that actively restore marine capital rather than merely deplete it. This requires transdisciplinary approaches, robust policy integration, and a fundamental revaluation of ocean resources to ensure long-term ecological health and human well-being.

This paper conducts an in-depth exploration of the subtitle translation strategies and their effectiveness in the BBC documentary Earth's Pulse from the perspective of Relevance Theory. As a significant theoretical framework in translation studies, Relevance Theory emphasizes cognitive effort and contextual effects during the translation process, providing robust theoretical support for subtitle translation. This study selects Earth's Pulse as a case study and, through meticulous analysis of its subtitle translations, examines how the translator effectively conveys the original film’s intent while maintaining linguistic fluency and cultural appropriateness. The findings reveal that the translator employed various strategies—such as direct translation, paraphrasing, omission, and addition—to achieve optimal relevance between the source and target texts. These strategies not only ensure that the audience accurately comprehends the documentary’s content but also facilitate communication and integration between Chinese and English cultures. Furthermore, this paper discusses the significance of subtitle translation in documentary dissemination, as well as the applicability and limitations of Relevance Theory in subtitle translation research.

Industrial operations increasingly rely on Internet of Things (IoT) sensors to monitor machine health, process variables, and environmental conditions. This paper presents an end-to-end approach for deploying IoT-driven predictive maintenance dashboards that transform raw sensor streams into actionable maintenance decisions. We describe a scalable data architecture for real-time ingestion, processing, and storage; predictive models for remaining useful life (RUL) estimation and anomaly detection; a health-score framework that synthesizes multiple indicators; and a dashboard design that supports operators, maintenance planners, and line managers. A pilot deployment in a manufacturing setting demonstrates measurable improvements in asset uptime, reduced mean time to repair (MTTR), and more efficient maintenance scheduling. Key contributions include [1] an integrated IoT-to-dashboard framework bridging data science and operations, [2] a modular modeling approach combining time-series forecasting and anomaly detection with interpretable health scores, [3] a dashboard design guided by human factors and decision-support needs, and [4] practical guidelines for data governance, security, and deployment. The results indicate that well-designed predictive dashboards can shorten decision cycles, increase asset availability, and reduce maintenance costs while maintaining data quality and security.