Delay is the leading challenge in completing Engineering, Procurement, and Construction (EPC) projects. Delay can cause excess costs, which reduces company profits. The relationship between subcontractors and the main contractor is a critical factor that can support the success of an EPC project. The problematic financial condition of the main contractor can cause delay in payments to subcontractors. This research will set a model that combines the system dynamics and earned value method to describe the impact of subcontractor advance payments on project performance. The system dynamics method is used to model and analyze the impact of interactions between variables affecting project performance, while the earned value method is applied to quantitatively evaluate project performance and forecast schedule and cost outcomes. These two methods are used complementarily to achieve a holistic understanding of project dynamics and to optimize decision-making. The designed model selects the optimum scenario for project time and costs. The developed model comprises project performance, costs, cash flow, and performance forecasting sub-models. The novelty in this research is a new model for optimizing project implementation time and costs, adding payment rate variables to subcontractors and subcontractor performance rates. The designed model can provide additional information to assist project managers in making decisions.

The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.

This study aims to construct an integrative model for understanding the factors that shape Chinese tourists’ intentions to visit Thailand as a gastronomic tourism destination. In detail, we investigate the relationships among cognitive experiences, emotional experiences, cultural experiences, affective destination image, cognitive destination image, and the intention to visit Thailand for culinary experiences. Utilizing an online survey method to gather 562 Chinese tourists who have experienced Thai gastronomy, this study continues to use structural equation model to process data. The findings reveal that cognitive, emotional, and cultural experiences significantly influence tourists’ affective and cognitive destination images, positively impacting their intention to visit Thailand for its culinary offerings. The affective and cognitive destination images act as crucial mediators, intricately linking these experiences with travel intentions. This approach improves our understanding of the dynamics involved. It also provides practical insights for developing targeted marketing strategies.

Freeze-thawing plays a vital role in enhancing materials in medicines. Here, we describe the F-T process of synthesis of Poly (vinyl alcol)- Methylene blue single strand- Mxene (PVA–MB-ssDNA –Mxene), which may be effective for gen delivery applications. The PVA –MB-ssDNA –Mxene hydrogel was formed using 1,3,5 consecutive cycles. We also demonstrated that PVA –MB-ssDNA –Mxene hydrogel can be formed by the affection of DNA with PVA and the MXene network. The F-T process shows the new intra molecular bond of PVA-PVA, compared to the non F-T hydrogel which formed by a biologic crosslinking as MB-ssDNA. Scanning electron microscopy reported that the microstructure. The differential scan shows three endothermic peaks at 70, 180, and 300 ℃ for water loss and decomposition. The swelling behavior rapidly increased due to the PVA chains in the F-T methods and then became stable. With a high concentration of MB-DNA, the tensile strength was slightly high, and the swelling behavior was low. Our results indicated that the PVA –MB-ssDNA –Mxene hydrogel using F-T process would have more suitable structural features as gene hydrogel carrier which need greater mechanical strength and stability in body analyses.

This study examines the factors that predict successful transition outcomes for college students with impairments in Saudi Arabia. A stratified random sample method was employed to survey 500 people across various educational levels and disability categories. The efficacy of Individualized Education Plans (IEPs), cultural variables, and perceptions of transition services have been investigated using Structural Equation Modeling (SEM). The study revealed significant positive correlations between the efficacy of Individualized Education Programs (IEPs) and favourable impressions of transition services. Additionally, it highlighted the impact of cultural variables on transition results. The assessment of indirect effects confirmed that cultural variables partially mitigate the connection between IEPs and transition assistance. The document provides practical suggestions for enhancing the efficiency of Individualized Education Programs (IEPs), improving cultural proficiency among educators, facilitating collaboration among stakeholders, and guiding policies. These findings contribute to ongoing efforts to develop inclusive and culturally appropriate transition programs for students with impairments in Saudi Arabia.

The use of public transport is one of the concepts of sustainable transport. However, people prefer to use private vehicles, which causes various problems, one of which is the high carbon emissions produced. This research aims to encourage programs to use passenger public transportation through a carbon tax. The method in this research is descriptive quantitative with primary data and secondary data. Secondary data was developed in the research by collecting literature study sources on the concept of sustainable transportation development as well as primary data carried out by analyzing calculations regarding the implementation of the carbon tax. There are several proposals that can significantly accelerate the achievement of goals, namely a collaborative approach through collaboration between local government agencies, a policy of progressively implementing a carbon tax as a coercive policy and supported by a program to provide supporting facilities for public transportation. Decision making in this research was carried out by looking at the percentage increase in public transportation use based on the application of a carbon tax or carbon tax.