Given the large amount of railway maintenance work in China, whereas the maintenance time window is continuously compressed, this paper proposes a novel network model-based maintenance planning and optimization method, transforming maintenance planning and optimization into an integer linear programming problem. Based on the dynamic inspection data of track geometry, the evaluation index of maintenance benefit and the model of the decay and recovery of the track geometry are constructed. The optimization objective is to maximize the railway network’s overall performance index, considering budget constraint, maximum length constraint, maximum number of maintenance activities within one single period constraint, and continuity constraint. Using this method, the track units are divided into several maintenance activities at one time. The combination of surrounding track units can be considered for each maintenance activity, and the specific location, measure, time, cost, and benefit can be determined. Finally, a 100 km high-speed railway network case study is conducted to verify the model’s effectiveness in complex optimization scenarios. The results show that this method can output an objective maintenance plan; the combination of unit track sections can be considered to expand the scope of maintenance, share the maintenance cost and improve efficiency; the spatial-temporal integrated maintenance planning and optimization can be achieved to obtain the optimal global solution.

The construction of researcher profiles is crucial for modern research management and talent assessment. Given the decentralized nature of researcher information and evaluation challenges, we propose a profile system for Chinese researchers based on unsupervised machine learning and algorithms. This system builds comprehensive profiles based on researchers’ basic and behavior information dimensions. It employs Selenium and Web Crawler for real-time data retrieval from academic platforms, utilizes TF-IDF and BERT for expertise recognition, DTM for academic dynamics, and K-means clustering for profiling. The experimental results demonstrate that these methods are capable of more accurately mining the academic expertise of researchers and performing domain clustering scoring, thereby providing a scientific basis for the selection and academic evaluation of research talents. This interactive analysis system aims to provide an intuitive platform for profile construction and analysis.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

This research calls for intellectual and methodological unity among Muslims considering the current fragmentation and disintegration affecting the community. It emphasizes the need for cohesion, moving away from confrontations with differing ideas and interpretations. The study highlights a key aspect of tolerance ethics, a trait exemplified by esteemed jurists throughout history, who incorporated these values into their writings and actions as a model for future generations. Their respectful conduct in dialogues, debates, and interactions with opposing views serves as a guiding example. Key themes include decorum towards differing opinions, the avoidance of offensive language, and fairness in judgments, refraining from examining others’ intentions. These principles of tolerance are evident in historical and biographical works, showcasing the jurists’ ethical approach and intellectual maturity in addressing both minor and major disagreements, reflecting an ethical dimension in their discourse.

This article analyses the complex factors contributing to rising medical expenses, focusing on the senior citizen demographic in Malaysia. With the global aging population, notably in lower and middle-income countries, the study highlights the escalating medical and health insurance costs, driven by age, income source, modern healthcare, and geographical residence. The research draws on an extensive literature review, demographic analysis, and quantitative methods to examine these determinants. It critically analyzes Malaysia’s healthcare system, which operates on a dual-tier model, and the financial burden placed on senior citizens. The findings indicate that age, source of income, and geographical residence significantly influence medical expenses, whereas modern healthcare’s impact is not statistically significant. The study calls for government intervention, insurance industry adjustments, and private sector support to mitigate the financial strain on senior citizens. Recommendations include tax relief adjustments, National Health Insurance Scheme implementation, and employment sustainability for seniors. This research provides some recommendations to policymaking, the insurance industry, and academia by providing insights into managing the healthcare needs of an aging population sustainably.