The aim of this paper is to provide a theoretical analysis on the mechanical power of the mass spring’s system. Some tests are conducted to experimentally evaluate the theoretical analysis and to investigate the mechanical energy ability of this concept. The authors suggest a system used for applications of energy harvesting from roads. The system is able to transform the kinetic energy produced by the passage of vehicles on the road for electrical energy based on the mass-spring using two technologies. The hybrid system has two goals. First, supply the entourage by a mechanism to produce significant electrical power used mainly for public lighting. A device is also provided for storing electrical energy for later use, for home lighting at night or in the case of bad weather. Second, the piezoelectric subsystem controls the spring’s health through analyzing the amplitude and shape of the voltage generated by a piezoelectric material. Finally, an experimental validation of the designed smart speed bump is presented.

The purpose of this study is to analyze the effects of the application of e-government, e-billing and e-SPT on taxpayer compliance. This type of research is quantitative research. The variables in this study consist of one dependent variable and three independent variables. The dependent variable is taxpayer compliance, while the independent variables are application of e-government, application of e-billing, and application of e-filing (e-SPT). The population in this study is Indonesian taxpayer. The sample in this research was 430 respondents who filled out the Likert Scale questionnaire. The sampling technique in this study was incidental sampling, with research instruments using online questionnaires distributed via social media. The data analysis technique in this study used a structural equation model (SEM) with SmartPLS 3.0 software. The results of this study indicate that the application of e-government had a positive and significant effect on taxpayer compliance, the application of e-billing had a positive and significant effect on taxpayer compliance, and the application of e-SPT had a positive and significant effect on taxpayer compliance.

This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance. The population of this study is the motor vehicle taxpayer in Kendari City. Samples are determined using accidental sampling techniques and the number of samples is determined using the Slovin formula. Based on the results of data analysis using multiple linear regression, the study found that taxpayer awareness, tax knowledge, tax sanctions, and public service accountability had positive and significant effects on taxpayer compliance in meeting tax obligations. This means that the higher the level of taxpayers’ awareness, tax knowledge, tax sanctions, and public service accountability, the better the taxpayer compliance.

Learning curves monitor the performance of workers for the given new task as well as it is a mathematical representation of the same learning process which can be analyzed after frequent repetitions. Now-a-days learning curve is a promotion effective tool for management concern with designing and controlling the process of imperfect production and redesigning unbalanced business operations in the production of goods or services related to scheduling, uncontrolled inventory management, quality management as well as inspection. Learning effect has direct impact in calculation of profit or loss. Generally, a business seller, in order to increase his sale prefers to lend his products to buyers for a definite period of time. There is no penalty before or during this definite time period however after the duration of lending time period is over, he will assign some extra charges. For this action, seller offers a trade credit financing period to his buyer. Assuming when buyer receives a lot he separates the defective and non-defective items by a screening process and defective items are then sold at a discounted price. The percentage of defective items decreases per lot according to learning curve. Seller too plans which condition is beneficial for good coordination of retailers and analysts. Different cases are explained broadly in this model to get maximum profit. In this paper, a fiscal construction feature model for imperfect quality items with trade credit policy is analyzed under the effects of learning. Total profit function per cycle has been derived with the help of involvement of different costs and related parameters for the retailers and a numerical example given ahead shows the verification of results. The impacts of key parameters of the model are studied by sensitivity analysts to deduce managerial insights.

Successful flow-shop scheduling outlines a more rapid and efficient process of order fulfilment in warehouse activities. Indeed the way and the speed of order processing and, in particular, the operations concerning materials handling between the upper stocking area and a lower forward picking one must be optimized. The two activities, drops and pickings, have considerable impact on important performance parameters for Supply Chain wholesaler companies. In this paper, a new flow shop scheduling algorithm is formulated in order to process a greater number of orders by replacing the FIFO logic for the drops activities of a wholesaler company on a daily basis. The System Dynamics modelling and simulation have been used to simulate the actual scenario and the output solutions. Finally, a t-Student test validates the modelled algorithm, granting that it can be used for all wholesalers based on drop and picking activities.

In recent times, there have been developments in the maritime industry that underscore the need to optimise operations to yield maximum productivity. Apart from this, stakeholders in this industry have also advocated improvements in seaport operations' critical areas. However, there is no known study in which the relationship between performance criteria and seaport operation measures is investigated. This study proposes a framework for selecting operation measures for the maritime industry. It uses stakeholders' expectations for operational criteria and fuzzy logic to design the framework. Nine criteria were considered in the framework, while Fuzzy VIKOR (VIsekriterijumska optimizacija I KOmpromisno Resenje) and fuzzy Shannon entropy were incorporated into it. The framework's applicability was tested using information that was obtained from Tin can port, Lagos, Nigeria. During this process, hinterland traffic diversion (A1), congestion pricing (A2), off-dock container yards (A3), Fast rail shuttles (A4), expanded rail connections (A5) were considered as alternatives for seaport operational measures. When the developed framework was used to analyse the collected information from Tin Can port, Lagos, Nigeria, the fuzzy VIKOR index ranked the alternatives as A1 » A2 » A3 » A5 » A4. Therefore, this study's insights show that mathematical models can be used to make informed seaports decisions.

Mokran coasts have good potentials for development and investment, in terms of access to the high seas, geopolitical situation, especially, benefit from certain natural circumstances and history, but for various reasons, this area has no growth, commensurate with the potential. This study is conducted to evaluate investment opportunities in the region, to identify the necessary infrastructures and the promotion of entrepreneurial activities. The method identifies 22 investment opportunities through a comparative study and using best-worst multi-criteria decision method (BWM), and experts’ opinion, the possibility of implementing them are ranked in Mokran. Then, the necessary public infrastructure requirements are ranked in eleven groups with TOPSIS. The results show that, private port sites, loading, warehouses, commercial centers and special areas of fisheries, provide good opportunities for investors, and infrastructure, security, transport, sustainable energy, and the single window government services are the priorities for planning in the public sector.

Online tutoring is a new phenomenon in Indonesia that is quite popular at the moment, especially after the pandemic. The emergence of online tutoring for schoolchildren provides families with an alternative option for educating their children; additionally, online learning becomes an effective alternative because it does not pose a health risk during a pandemic. Online tutoring marketing optimizes marketing strategies through digital content using celebrity endorsements. The purpose of this study was to examine the effects of a comprehensive new model of using celebrity endorsement based on its dimensions and its effect on brand satisfaction, advertising credibility, brand credibility, and repurchase intention. The data collection technique in this study was quantitative and involved distributing questionnaires to 175 respondents in the city of Jakarta. This study uses a structural equation model (SEM) with the SmartPLS tool. The results obtained are able to identify and measure the impact of celebrity endorsement in digital marketing strategies that have an impact on repurchase intention. The results of the study explain that all pathways proved to have a positive effect, unless expertise on repurchase intention has a negative effect. There are 6 hypotheses accepted and 8 hypotheses rejected. The biggest influence on repurchase intention is advertising credibility. In terms of the total indirect effect, only attractiveness and trustworthiness have a significant total effect on repurchase intention, while expertise does not have a significant total effect. The implications of this research can be used as a basis for determining a comprehensive strategy for online tutoring companies to retain their customers after the pandemic.

This study investigates the impact of liquidity on bank profitability. Particularly, bank profitability is measured by return on assets (ROA) while liquid assets to total assets (LATA) and total loans to total deposits (TLTD) are indicators of bank liquidity. A panel data of 26 Vietnamese commercial banks are obtained over the period 2013-2018. The GMM estimation is adopted to test the significant effect of liquidity on profitability of Vietnamese commercial banks. The results reveal that profitability (ROA) was negatively influenced by liquid asset ratio (LATA) and positively correlated to loan-to-deposit ratio (TLTD). Further, bank profitability was also affected by macroeconomic control variables like economic growth (EG) and inflation (INF). The results are not only essential for bank managers but also provide scholars a valuable reference.

This paper presents a study on the structural performance of a modified shear-head assembly for edge steel column embedded in reinforced concrete slab. The structural performance was investigated in terms of punching shear capacity of the reinforced concrete flat slab. The study consisted of a laboratory punching shear test on the contra-flexure bound slab of dimension 1060mm × 1250mm by 130mm thick in a reactant test frame using a 500kN load cell. Results of the experimental study was validated using finite element based numerical method. Both experimental and numerical results show that increase in tensile strength of concrete, increases punching shear capacity of the connection. It was also observed that punching shear failure of the connection depended largely on concrete shear strength. This study has also revealed that punching shear occurs when concrete shear strength is reached, irrespective of the robustness of the shear-head connection.