Illegal, unreported, and unregulated fishing (IUU fishing) crimes by rogue fisheries companies are rife in the sea waters of Riau Province. However, this issue is rarely reported by those provincial journalists in the online media where they work. In fact, in Riau, there are 163 online media companies and 600 competent journalists; 200 of them live in capture fisheries center areas. Apart from the journalist competency factor, the decision to make IUU fishing news can also be influenced by the fisheries company intervention that committed the crime. Besides, the policy role of media leaders—editors, editors-in-chief, and media owners—also determines journalists’ decisions to make those news stories. This research aims to analyze the influence of journalist competence and fishing company intervention on the decision to make IUU fishing news, as well as the role of media leader policy as mediators in these influences. This survey involved 100 competent journalists as respondents. Data collection was carried out through a questionnaire containing a number of closed statements measured on a 5-point Likert scale, which was distributed to respondents. The data were analyzed using the Structural Equation Modeling (SEM) method. The research results show that the fishing company intervention has a negative and significant influence on the decision to make IUU fishing news in Riau, while journalist competence does not. Additionally, media leader policy was found to play a significant role in mediating the influence of fisheries company intervention and journalist competence on the decision to make IUU fishing news. The leader policy could prevent journalists from making IUU fishing news if fisheries companies, who are responsible for those crimes, intervene and request it. Those actions of media leaders need to be questioned because they can hamper the media’s function as a means of disseminating information, educating the public, and implementing social control, especially those related to combating IUU fishing crimes.

Catastrophes, like earthquakes, bring sudden and severe damage, causing fatalities, injuries, and property loss. This often triggers a rapid increase in insurance claims. These claims can encompass various types, such as life insurance claims for deaths, health insurance claims for injuries, and general insurance claims for property damage. For insurers offering multiple types of coverage, this surge in claims can pose a risk of financial losses or bankruptcy. One option for insurers is to transfer some of these risks to reinsurance companies. Reinsurance companies will assess the potential losses due to a catastrophe event, then issue catastrophe reinsurance contracts to insurance companies. This study aims to construct a valuation model for catastrophe reinsurance contracts that can cover claim losses arising from two types of insurance products. Valuation in this study is done using the Fundamental Theorem of Asset Pricing, which is the expected present value of the number of claims that occur during the reinsurance coverage period. The number of catastrophe events during the reinsurance coverage period is assumed to follow a Poisson process. Each impact of a catastrophe event, such as the number of fatalities and injuries that cause claims, is represented as random variables, and modeled using Peaks Over Threshold (POT). This study uses Clayton, Gumbel, and Frank copulas to describe various dependence characteristics between random variables. The parameters of the POT model and copula are estimated using Inference Functions for Margins method. After estimating the model parameters, Monte Carlo simulations are performed to obtain numerical solutions for the expected value of catastrophe reinsurance based on the Fundamental Theorem of Asset Pricing. The expected reinsurance value based on Monte Carlo simulations using Indonesian earthquake data from 1979–2021 is Rp 10,296,819,838.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

Water splitting has gained significant attention as a means to produce clean and sustainable hydrogen fuel through the electrochemical or photoelectrochemical decomposition of water. Efficient and cost-effective water splitting requires the development of highly active and stable catalysts for the oxygen evolution reaction (OER) and hydrogen evolution reaction (HER). Carbon nanomaterials, including carbon nanotubes, graphene, and carbon nanofibers, etc., have emerged as promising candidates for catalyzing these reactions due to their unique properties, such as high surface area, excellent electrical conductivity, and chemical stability. This review article provides an overview of recent advancements in the utilization of carbon nanomaterials as catalysts or catalyst supports for the OER and HER in water splitting. It discusses various strategies employed to enhance the catalytic activity and stability of carbon nanomaterials, such as surface functionalization, hybridization with other active materials, and optimization of nanostructure and morphology. The influence of carbon nanomaterial properties, such as defect density, doping, and surface chemistry, on electrochemical performance is also explored. Furthermore, the article highlights the challenges and opportunities in the field, including scalability, long-term stability, and integration of carbon nanomaterials into practical water splitting devices. Overall, carbon nanomaterials show great potential for advancing the field of water splitting and enabling the realization of efficient and sustainable hydrogen production.

Maintaining balance is essential for daily activities; deficits in hearing-impaired adolescents can severely impact their academics and daily life. Suspension training is employed to enhance the coordination of multiple muscle groups within the body and ultimately to improve balance. A total of 105 students with non-genetic hearing impairments, comprising 65 boys and 40 girls, participated in the study. Balance training using the TRS suspension belt included exercises such as prone elbow brace, supine back brace, kneeling elbow brace, lateral elbow brace, prone hip flexion, and supine hip lift. Strength training using equipment involved exercises like single-leg suspension squat, flying bird brace, supine suspension arm flexion, seated static brace, and standing butterfly pinch chest. The main outcome measures included static balance tests (lambda footwork, Wolfson postural stress test), dynamic balance tests (functional forward reach test, balance beam walk test), and vestibule function tests (rotation-walk test). The results of the lambda footwork and Wolfson postural stress tests revealed highly significant differences between 8 weeks and 16 weeks of intervention (p < 0.01). The Functional Forward Stretch test demonstrated a significant difference between 8 weeks of intervention and 2 weeks of intervention at 16 weeks (p < 0.05). The balance beam walking test indicated a significant improvement at 8 weeks (p < 0.05) and a highly significant improvement at 16 weeks (p < 0.01). In the spin-walk test, no statistically significant differences were observed between the pre-experimental test, the 8-week intervention, and the 16-week intervention (p > 0.05). Leveraging the expropriation system to mediate skeletal muscle movement and muscle contraction coordination can improve balance. Suspension training significantly improved balance during activities requiring static non-interference maintenance. However, suspension training did not demonstrate a significant effect on improving vestibule function. Overall, suspension training was effective in enhancing balance in all patients with non-hereditary deafness.