This paper aims to provide an evaluation of how Value Added Tax (VAT) policy alterations influence market liquidity, trading volume, and stock performance. To fill the existing literature gap on the direct effect of (VAT) adjustments on stock market dynamic, particulate within the banking industry. The study employs an event study methodology to analyse the immediate and medium-term effects on bank stocks listed in markets subject to a (VAT) adjustments. The core of the study analysis is anchored around two pivotal events, the initial application of (VAT) on 1st January 2018, and the subsequent (VAT) increase to 15% on 1st July 2020 using MATLAB R2022b. The study analysis encompasses the period immediately before and after the introduction and subsequent increase (VAT) in kingdom Saudi Ariba (KSA) employing an eleven sample comprises the (KSA) largest banks with a ±7 days window period from the event. The analysis revels that the imposition of 5% (VAT) lead a substation downturn in trading volume and stock returns of 9.5%, and 39.5%, subsequently. While when the (VAT) was increased by 15% the market exhibited a mixed but ultimately positive response of 3.3% trading volumes increases and 128.7% average stock return recovery.

Waste glycerol can be subjected to various processing operations, including purification and re-fining, to obtain glycerol of appropriate purity. In addition, alternative methods of utilising waste glycerol are also being sought, e.g. by converting it into other valuable chemical products or biofuels. Therefore, various technologies are being developed to utilise this type of waste effectively and sustainably. The production of value-added products from waste glycerol is an important issue that determines the improvement of the economic viability of biofuel production and corresponds to the model of a waste-free and emission-free circular economy. This paper characterised the mechanisms and evaluated the efficiency of existing methods of microbiological utilisation of waste glycerol into liquid biofuels, including biodiesel, bioethanol and biobutanol, and identified further directions for the production of value-added products. In addition, a bibliographical analysis of publications re-lated to the production of liquid fuels and economically valuable products from glycerol was carried out, the progress of research and application work was assessed and directions for future research were identified.

Stroke represents one of the most important causes of morbidity ( eighty million patients with disabling of ongoing effects of stroke at a given time, globally) and mortality (the second leading cause of death) worldwide. Innovative systems biology-based approach is likely to increase the understanding of the underpinning of acute stroke promise to enhance stroke prevention, acute treatment, and neurorehabilitation. Recent growing body of evidence with shared pathobiology with COVID-19 and the critically important role of inflammation in the context of stroke points to far-reaching consequences of acute stroke, just as in the case of COVID-19 ( post-acute event issues as well as long term issues ) . So far, stroke typically defined by late-appearing disease manifestation by the range of stroke subtypes as defined by the WHO or American Stroke Association. This definition neglects the underlying pathobiological mechanisms such as low-grade chronic inflammation and already compromised vascular system. Diseases such as stroke is hardly a simple result of a single problem, but rather a complex cascade of pathobiological processes and interactions in a complex biochemical environment. The evidence of changes in innate immunity and adaptive immunity during the index event of acute stroke and recovery over next 3-12 months can be easily elicited with simple bedside blood tests such as neutrophil-lymphocyte ratio (NLR) with well over 300 published papers including several systematic reviews and meta-analyses confirming this. Global standard operating procedures (SOP) of stroke care dictated by the national and international stroke guidelines at present. It is imperative to explore the evidence of systems biology approach in current stroke guidelines. This is likely to be a key turning point in managing stroke across the continuum (prevention, management of acute event and rehabilitation).

Sports are framed within the context of the Olympic spirit and are, therefore, within the vision and mission of the Olympic Committee, aimed at “building a better world”. This is identified as a fundamental value and sustainability is therefore explicitly considered to be a “working principle” of this. In this research an analysis of the performance of professional European football teams publicly listed on stock markets, restating the income statements according to the Value-Added perspective is carried out. This takes into account the effective sustainable contribution in the distribution of added value with reference to the human, structural, debt, infrastructural, and risk capitals of these organisations. The Value-Added Statement is considered as a part of the broader CSR Reporting and can be traced back to the late 1970s. However, it is in widespread contemporary use and is regarded as being both a credible and a tested measure. In this paper, the authors apply a slightly modified and simplified version of this tool to these publicly listed European football clubs as a proxy for wider professional sport. This research demonstrates that, although professional sports clubs are profit-oriented, the distribution of wealth generated by the added value is unbalanced. In most cases, at least in financial terms, shareholders are the most disadvantaged and athletes are the most rewarded.

Global climate change and associated environmental extremes present a pressing need to understand and predict social-environmental impacts while identifying opportunities for mitigation and adaptation. In support of informing a more resilient future, emerging data analytics technologies can leverage the growing availability of Earth observations from diverse data sources ranging from satellites to sensors to social media. Yet, there remains a need to transition from research for knowledge gain to sustained operational deployment. In this paper, we use the Wisdom-Knowledge-Information-Data (WKID) Innovation framework to inform solutions-oriented science in an integrated Research to Commercialization (R2C) model that explores market viability for value-added analytics. We conduct a case study using this R2C model to address the wicked wildfire problem. By integrating WKID and human centered design (HCD), through an industry-university partnership called the Climate Innovation Collaboratory between the University of Colorado Boulder and Deloitte Consulting, we systematically evaluated 39 different user stories across 8 user personas and identified common gaps, how to define information technologies that add value, and how to develop a marketable product. This R2C model could enable transition of knowledge to operational implementation informing policy and decision makers, tasked with addressing some of our most challenging environmental problems.

An upsurge in global population over the years and rapid urbanization have accelerated huge dependence on petroleum-derived fuels and consequent environment concerns owing to green-house gas emissions in the atmosphere. An integrated biorefinery uses lignocellulosic feedstock as raw material for the production of renewable biofuels, and other fine chemicals. The sustain-able bio-economy and the biorefinery industry would benefit greatly from the effective use of lignocellulosic biomass obtained from agricultural feedstocks to replace petrochemical products. Lignin, cellulose, hemicellulose, and other extractives, which are essential components of ligno-cellulosic biomass, must be separated or upgraded into useful forms in order to fully realize the potential of biorefinery. The development of low-cost and green pretreatment technologies with effective biomass deconstruction potential is imperative for an efficient bioprocess. The abun-dance of microorganisms along with their continuous production of various degradative en-zymes makes them suited for the environmentally friendly bioconversion of agro-industrial wastes into viable bioproducts. The present review highlights the concept of biorefinery, ligno-cellulosic biomass and its valorization by green pretreatment strategies into biofuels and other biochemicals. The major barriers and challenges in bioconversion technologies, environmental sustainability of the bioproducts and promising solutions to alleviate those bottlenecks are also summarized.

The present review is dedicated to using of peat on the example of fen peat in high added-value products and applications. Mainly, but not limited, last decade literature was analysed from the perspective of innovation potential of peat applications in environmental technologies on examples of studies from the Baltic Sea region. Paper covers a wide range of applications of peat products started from agriculture to medicine and cosmetics. A separate chapter is devoted to the deep-processed peat product - humic substances (humate, humic and fulvic salts and acids). Generalised dependence of product extraction rate and its properties, depending on the process parameters are provided. Widely are described applications of the humic sub-stance applications covering economic aspects, such as production costs. In the last chapter of the review are given recommendations for applications considering the most recent trends of peat-based product developments. This accumulated information could be useful for future production, development of new, environmentally friendly products and start-ups establishment.

The changes in consumer preferences and the increasingly competitive global market have demanded that food entrepreneurs engage in innovative value-added activities. The date is a delicatessen fruit known by its content of active compounds (e.g., dietary fiber and antioxidants) and its biological activity which has a vast potential in the design of new products such as bioactive ingredients, sugar substitutes, dietary supplements, functional foods, among others. In the current paper, innovative approaches to the value addition to date fruits and their processing by-products have been reviewed from recent high-quality scientific works. New processes such as ultrafiltration and hydrothermal treatments are shown as a useful alternative to obtain differentiated date-based ingredients (e.g., fiber concentrates, sap syrups, and date powders). Moreover, the use of date fruits and their byproducts as natural sources of value-added active compounds in the preparation of dairy, meat, and bakery and cereal products is also presented.

Abstract: Pomegranate peels are important source of polyphenols with remarkable interest in food, pharmaceutical and cosmetic industry. An improved extraction of total polyphenolic com-pounds (TPC) from pomegranate peels by Solid-State Fermentation (SSF) was achieved. A Box Hunter & Hunter (BHH) followed by Central Composite Design (CCD) were performed to assess the effect of the process variables on TPC release. The statistic designs indicate that the best TPC extraction (234.85 mg GAE/gdm) by means of SSF occurs, at 42°C, 50 % moisture, pH 5.0, mineral solution (g/L): NaNO3 (3.83), KH2PO4 (1.52), MgSO4 (4.66) and KCl (1.52) at 36 h. At the best fer-mentation conditions, TPC (248.78±1.24 mgGAE/gdm) increased 5.96-fold than values previously reported and antioxidant activity [AA] increased 5.81-fold than the value obtained before the SSF optimization. High-valued citric acid, α and β punicalin, α and β punicalagin, punigluconin, gal-loyl-HHDP hexoside and ellagic acid molecules were identified. The increased extraction of TPC by SSF provides a suitable alternative for pomegranate peels valorization through the re-covery of molecules with high added value with potential use in food, pharmacy and cosmetic industries; a diversification in the use of food agroindustry by-products is obtained as approach to the circular economy model through biotechnological processes.

Introduction: Clinicians have been struggling with the optimal diagnostic approach of patients with suspected COVID-19. We evaluated the added value of chest CT over RT-PCR alone. Methods: Consecutive adult patients with suspected COVID-19 presenting to the emergency department (Academic Medical Center, Amsterdam University Medical Centers, the Netherlands) from March 16^th to April 16^th were retrospectively included if they required hospital admission and underwent chest CT and RT-PCR testing for SARS-CoV-2 infection. The CO-RADS classification was used to assess the radiological probability of COVID-19, where a score of 1-2 was considered as negative, 3 as indeterminate, and 4-5 as positive. CT results were stratified by initial RT-PCR results. For patients with a negative RT-PCR but a positive CT, serology or multidisciplinary discussion after clinical follow-up constituted the final diagnosis. Results: 258 patients with suspected COVID-19 were admitted, of which 239 were included because they had both CT and RT-PCR testing upon admission. Overall, 112 patients (46.9%) had a positive initial RT-PCR, and 14 (5.9%) had a positive repeat RT-PCR. Of 127 patients with a negative or indeterminate initial RT-PCR, 38 (29.9% [95%CI 21.3-39.3%]) had a positive CT. Of these, 13 had a positive RT-PCR upon repeat testing, and 5 had positive serology. The remaining 20 patients were assessed in a multidisciplinary consensus meeting, and for 13 it was concluded that COVID-19 was ‘very likely’. Of 112 patients with a positive initial RT-PCR result, CT was positive in 104 (92.9% [95%CI 89.3-97.5%]). Conclusion: In a high-prevalence emergency department setting, chest CT showed high probability of COVID-19 (CO-RADS 4-5) in 29.9% of patients with a negative or indeterminate initial RT-PCR result. As the majority of these patients had proven or ‘very likely’ COVID-19 after follow-up, we believe that CT helps in the identification of patients who should be admitted in isolation.

Human and animal waste, including waste products originating from human or animal digestive systems such as urine, feces, and animal manure, have constituted a nuisance to the environment. Inappropriate disposal and poor sanitation of human and animal waste often cause negative impacts on human health through contamination of the terrestrial environment, soil, and water bodies. Therefore, it is necessary to convert these wastes into useful resources to mitigate their adverse environmental effect. The present study provides an overview and research progress of different thermochemical and biological conversion pathways for the transformation of human- and animal-derived waste into valuable resources. The physicochemical properties of human and animal waste are meticulously discussed as well as nutrient recovery strategies. In addition, a bibliometric analysis is provided to identify the trends in research and knowledge gaps. The results reveal that the U.S.A, China and England are the dominant countries in the research areas related to resource recovery from human or animal waste. In addition, researchers from the University of Illinois, the University of California Davis, the Chinese Academy of Science and Zhejiang University are front runners in research related to these areas. Future research should be centred on developing technologies for the on-site recovery of resources, exploring integrated resource recovery pathways, and exploring different safe waste processing methods.

The hard-shelled seed industry plays an important role in the global agricultural economy. As a result of nut industrialization, considerable amounts of by-products and residues are produced year by year, burnt as fuel or discarded as non-valued waste, by-passing a potential source of valuable compounds or features. Over the last decade nutshells have received great interest due to their lignin concentration and their antioxidant, physical and mechanical features. It was found that these properties vary among cultivars, latitude and localities of plantation. On the other hand, there is inconsistences regarding to mechanical and some biochemical properties of both nutshells, which aimed to explore the status of potential hazelnut and walnut shells appli-cations into sustainable circular bio-economy chains. Hence, this review deals with the recent scientific literature on their chemical composition as well as their functional applications as an approach to sustain the utilization of the main by-product derived from the nut-industry.

Corn tassel is a by-product from hybrid corn seed production and a new source of phytochemicals including compounds with antioxidant activity. Four tassel development stages were evaluated in eight commercial corn varieties. Corn varieties and tassel developmental stages showed significant variations (P0.01) for all parameters. Total phenolic content and antioxidant activity were highest in field corn. KGW1, a purple waxy variety, had the highest anthocyanin content and carotenoid content at tassel development stages at 50% and 75% of pollen shed, whereas the tassel developmental stages at the 1st day of pollen shed and 50% of pollen shed had the highest of anthocyanin yield and carotenoid yield. The most suitable time for tassel harvest should be between the 1st day of pollen shed to 50% of pollen shed. Phytochemicals and antioxidants that are extracted from corn tassel can be used as a functional food supplement, natural pharmaceuticals and cosmetic products.

Human Insulin (HI) is a well-characterized natural hormone which regulates glycose levels into the blood-stream and is widely used for diabetes treatment. Numerous studies have manifested that despite significant efforts devoted to structural characterization of this molecule and its complexes with organic compounds (ligands), there is still a rich diagram of phase transitions and novel crystalline forms to be discovered. Towards the improvement of drug delivery, identification of new insulin polymorphs from polycrystalline samples, simulating the commercially available drugs, is feasible today via macromolecular X- ray powder diffraction (XRPD). This approach has been developed and is considered as a respectable method, which can be employed in biosciences for various purposes such as observing phase transitions and characterizing bulk pharmaceuticals. An overview of structural studies on human insulin complexes performed over the past decade employing both synchrotron and laboratory sources for XRPD measurements, is reported herein. This review aims to assemble all recent advances in diabetes treatment field in terms of drug formulation, verifying in parallel the efficiency and applicability of protein XRPD for quick and accurate preliminary structural characterization in large scale.

The European Union Water Framework Directive (2000/60/EC; WFD) aims to achieve a good ecological and chemical status of all bodies of surface water by 2027. The development of an integrated guidance on surface water chemical monitoring (e.g. WFD Guidance Document No. 7/19) has been transferred into national German law (Ordinance for the Protection of Surface Waters, OGewV). For the majority of compounds, this act requires a monthly sampling frequency to assess the chemical water quality status of a surface water body. To evaluate the representativeness of the sampling strategy under the OGewV, high-frequency online monitoring data is investigated under different sampling scenarios and compared with current, monthly grab sampling strategy. About 23 million data points were analyzed for this study, three chemical parameters (dissolved oxygen, nitrate-nitrogen, chloride concentration) and discharge data were selected from four catchment of different sizes ranging from 51391 km² to 84 km² (Elbe, Vereinigte Mulde, Neiße and two stations at Lockwitzbach). In this paper we proposed short-term online-monitoring (STOM) as a sampling alternative. STOM considers the placement of online sensors over a limited duration and return interval. In general we: (I) compare the results of conventional grab sampling with STOM, (II) investigate the different performance of STOM and grab sampling using discharge data as proxy for analyzing event-mobilized pollutants and (III) investigate the related uncertainties and costs of both sampling methods. Results show, that STOM outperforms grab sampling for parameters where minimum/maximum concentrations are required by law as the probability to catch a single extreme value is higher with STOM. Furthermore, parameters showing a pronounced diurnal pattern, like dissolved oxygen, are also captured considerably better. The performance of STOM showed no substantial improvements for parameters with small concentration variability, as nitrogen-nitrate The analysis of discharge events as a proxy parameter for event-mobilized pollutants proved that the probability of capturing samples during events is significantly increased by STOM.

In this multicenter, retrospective study we evaluated the added value of magnetic resonance dispersion imaging (MRDI) to standard multiparametric MRI (mpMRI) for PCa detection. The study included 76 patients - 51 with clinically significant prostate cancer (csPCa), who underwent radical prostatectomy and had an mpMRI including dynamic contrast enhanced-MRI. Two radiologists performed three separate randomized scorings based on mpMRI, MRDI and mpMRI+MRDI. Radical prostatectomy histopathology was used as the reference standard. Imaging and histopathology were both scored according to the Prostate Imaging-Reporting and Data System V2.0 sector map. Sensitivity and specificity for PCa detection were evaluated for mpMRI, MRDI and mpMRI+MRDI. Inter- and intra-observer variability for both radiologists were evaluated using Cohen’s Kappa. On a per patient level, sensitivity for csPCa for radiologist 1 (R1) for mpMRI, MRDI and mpMRI+MRDI were 0.94, 0.82 and 0.94, respectively. For the second radiologist (R2) these were 0.78, 0.94 and 0.96. R1 detected 4% additional csPCa cases using MRDI compared to mpMRI and R2 detected 20% extra csPCa cases using MRDI. Inter-observer agreement was significant only for MRDI (Cohen’s kappa = 0.4250, p=0.004). The results of this study show the potential of MRDI to improve interobserver variability and the detection of csPCa.

Under the “Korean emission trading system in the forestry sector (KETSF)” initiative, the South Korean government has developed several greenhouse gas (GHG) emissions reduction programs that include forestry activities as the cornerstones of the initiative. Forest management is deemed to be a major strategy to implement KETSF; this has been confirmed by most participants in the program, who have shown their preference for forest management projects as the most effective and encouraging strategy to participate in the KETSF program. For a successful implementation of KETSF projects is essential to explore methods that optimize the positive impacts of such strategies, thereby maximizing the economic returns and carbon stocks that result from the implementation of forest management activities. Thus, this study investigated several value-added KETSF projects in South Korea, which included simulated scenarios under two main forest management strategies: one based on an extension of the rotation age, and a second one based on reforestation with new species. Five forest management scenarios were examined and evaluated in their ability to maximize carbon stocks and economic returns. Based on the results, Scenarios 2 and 4 were identified as the best KETSF projects in terms of carbon stock increments. Additionally, the results indicated that projects including reforestation with new species added more economic value than projects that considered an extension of the rotation age. The study also revealed that KETSF projects generated revenue in both scenarios, by either extending the rotation age or by implementing reforestation with new species.

In this paper we analyze and propose new method and algorithm of selecting the optimal labor time as a function of skills following our main references Mirrlees (1971), Saez (2001) and Stancheva (2014). The optimal labor time is a situation when the utility function of individual reaches a maximum. One of the main differences with Saez (2001) is our algorithm for creation the skill distribution

This paper examines certain implications from the literature on Tiebout’s model of local gov-ernment service provision, particularly Hamilton’s extension of the model to include local control of land use and property taxation. Our empirical analysis focuses on the use of fiscal zoning to lower property tax rates, a topic that has not been addressed in the extensive Tiebout literature. Using data for over 100 municipalities in the Miami, Florida, metropolitan area, we specify property tax rates as a function of fiscal zoning measures, other municipal characteristics, and tax mimicking. We conclude that single-family zoning is by far the most important variable ex-plaining municipal property tax rates.

Coffee production around the world is under threat due to climate variability and change, and drought stress will increase in many coffee regions, nutrient management practices could enhance the adaptation capacity of coffee production. Considering that coffee is a sensitive crop to boron (B) deficiency, this research investigated how B nutrition improves resistance to drought stress in coffee under controlled conditions as well how with interaction with calcium (Ca+2) influences productivity, seed compositions, and soil fertility during a production cycle of 5 year. Under controlled conditions for seven months, coffee plants were submitted to water stress with and without B nutrition. In the field, coffee plantation was submitted to two B rates (0,6 and 1,1 kg. ha-1-year-1) with fixed calcium (Ca+2) rate and, a control without Ca+2 and B. After 9 months of growth and seven months of water deficit, under controlled conditions, the application of B significantly (p<0,05) reduced the negative effect of water stress on coffee growth. Under field conditions, after a production cycle of 5 years, the application of 0,6 kg B and 77 kg CaO. ha-1. year-1 yielded 14% more than the control without B and Ca+2. An increase of the B rate to 1.1 kg.ha-1.year-1 with the same Ca+2 rate increased the productivity significantly (p<0,05) by 37% compared to the control. B application also improved significantly (p<0,05) the B content in the soil at 0-30 cm. The B treatments influenced the biochemical composition of the green coffee beans, with a significant (p<0,05) inverse correlation between the B content of the green coffee beans with caffeine, and unsaturated fatty acids (UFAs) mainly, oleic, linoleic, and linolenic acids which are considered negative descriptors of the coffee quality.

This research identifies the resilience factors of tax centers in Cameroon. To do so, we use binary logistic regression on data collected from tax revenue mobilization centers (TRMC). the results show that the digitization of the tax system and leadership are factors in absorbing the crisis. Access to electricity and staff at the center are the recovery factors for the level of revenue after the crisis. We recommend that public institutions improve the digitalization processes of tax administrations. The transmission channels of digitization such as access to electricity and telecommunications networks must be ensured in the tax centers. Furthermore, we propose to increase the number of tax centers or to build tax kiosks to reduce the distance between taxpayers and their centers of attachment.

Parents play an important role in shaping the eating habits of their children through: appropriate selection of food products, snacking between meals and appropriate exposure to information from television advertisements, the press or the Internet. The level of parents' knowledge about proper nutrition and substances added to food is therefore crucial in promoting appropriate dietary choices in children and adolescents in order to prevent diet-related diseases. Objectives: Assessment of the consumption of snack foods by children and adolescents according to the surveyed parents and analysis of parents' knowledge about additional substances in food. Methods: The study was conducted among 129 parents of students from selected primary schools. The research tool was an original survey questionnaire consisting of 24 questions. Survey interviews were conducted with parents during meetings at schools. Statistical analysis was performed using the Pearson ch2 test, the significance level was set to p<0.05. Results: Parents most often indicated sweets, confectionery products and sweetened drinks (25%) and vegetables or fruit (21%) as the form of snack for their children. 46% of children and adolescents drank sweetened drinks at least once a day. Parents had an average level of knowledge about food additives. Significant correlations were found between the level of knowledge of parents of school-age children about food additives and their level of education. Parents' knowledge and education did not significantly influence the level of snack consumption by their children. Children's eating behavior should be considered unsatisfactory. Conclusions: Research has shown the need for parents to be educated about food additives and to pay more attention to reading food labels so that they can reliably prepare their children to make the right food choices. Measures should be implemented to improve the eating habits of children and adolescents.

In the context of the Atmospheric Observing System (AOS) international program, a new generation spaceborne lidar is expected to be in polar orbit for deriving new observations of aerosol and clouds. In this work, we analyze the added values of these new observations for characterizing aerosol vertical distribution. For this, synthetic observations are simulated using the BLISS lidar simulator in terms of backscatter coefficient at 532 nm. We consider two types of lidar instruments, an elastic backscatter lidar instrument and a high spectral resolution lidar (HSRL). These simulations are performed with atmospheric profiles from a Nature Run (NR) modeled by the MOCAGE Chemical Transport Model. In three case studies involving large events of different aerosol species, the added value of the HSRL channel for measuring aerosol backscatter profiles with respect to simple backscatter measurements is shown. Observations independent from an a-priori lidar Ratio assumption, as done typically for simple backscattering instruments, allows probing the vertical structure of aerosol layers without divergence, even in case of intense episodes. Relative error in the backscatter coefficient profiles are observed to lay between +40% and -40% for low abudancies, with mean biases between +5% and -5%. A 5-day study in the case of desert dust completes the study of the added value of the HSRL channel with relative mean bias from the NR of the order of 1.5%.

This paper investigates the effect of the Internet on tax revenue instability, notably through the international trade channel. It has used a sample of 142 countries over the period 1995-2017, and relied primarily on the two-step system Generalized Methods of Moments (GMM) estimators (but also incidentally on the Error Component Two-Stage Least Squares estimator). Tax revenue instability is primarily measured by the instability of non-resource tax revenue, but also by the instability of total tax revenue (for robustness check). The findings indicate that the Internet exerts a negative effect on tax revenue instability. Interestingly, this effect genuinely translates through the international trade channel, regardless of the measure of tax revenue instability considered. Countries enjoy a higher negative effect of the Internet on tax revenue instability as they enjoy a greater participation in international trade. These findings, therefore, add to the potential benefits of the Internet adoption (e.g., strengthening countries' participation in international trade, enhance their tax revenue performance and promote tax reform, including in developing countries) by showing that it could also help to stabilize tax revenue, particularly through the degree of countries' participation in international trade.

The International tax regime (ITR) has been transformed after the Great Recession of 2008–2009. The G20/Organization for Economic Cooperation and Development (OECD)’s Base Erosion and Profit Shifting (BEPS) project (2013–2015) has fundamentally changed the ITR, giving new life to the single tax principle (income should be taxed once, i.e., no double taxation and no double non taxation). Reaction to BEPS has varied dramatically between the EU and the US, the two largest markets in the world. In the EU BEPS is taken very seriously, as shown for example by the new Anti-Tax Avoidance Directives that implement the single tax principle. In the US BEPS is almost invisible; while the US model tax treaty has been amended to incorporate it the US has refused to sign the Multilateral Instrument to implement BEPS in its treaties and the only other BEPS action that the US has taken is country by country reporting. It thus appears that the future of BEPS and the ITR depends on whether the EU or the US view prevails, i.e., whether multinationals can be forced to pay significant tax on the 160–240 billion that are currently not taxed annually because of BEPS. While US multinationals as well as EU multinationals are exposed to the EU ATAD and related measures while operating in Europe, they are less subject to EU anti BEPS measures elsewhere in the world. It therefore is crucial to assess the reaction to BEPS in the other large economy that was involved in its development, namely China. This article attempts to assess China’s reaction to BEPS based on Chinese sources. It shows that China takes BEPS seriously. Therefore, given the reactions of China (as well as India, which is even more aggressive than China for example in taxing the digital economy) it seems likely that eventually the EU view of BEPS will prevail and US based multinationals will eventually be forced to pay tax on the over 100 billion they shift offshore each year.

The mushroom industry generates large amounts of stems, a co-product with valuable sensory and health characteristics. This work aimed to study the influence of particle size (L — >0.510 mm; LI — 0.510-0.315 mm; SI—0.315-0.180 mm; S — <0.180 mm) and species in the characterization and antioxidant activity of flours from stems of Agaricus bisporus (ABSF) and Pleurotus ostreatus (POSF). ABSF was rich in protein (14 g/100 g), calcium (428.23-700.77 mg/100 g), and sorbitol (22.57-26.60 g/100 g), while POSF in β-glucans (36.62-40.34 g/100 g) and linoleic acid (20.57-39.86 g/100 g of lipid). Both species were flush in amino acids with umami flavor. The highest hydration properties and oil holding capacity were exhibited in the S size of both species. ABSF showed elevated values for emulsifying activity than POSF. ABSF-S recorded the heightened antioxidant capacity in vitro, in consonance with the total phenolic compounds (0.91 mg/g). However, this antioxidant assays in POSF presented a positive correlation with β-glucans content. According to these results, there could be several food applications for these co-products, such as emulsifier stabilizer, sweetener or fortifier in the development of functional food.

The current paper has examined the effect of both export product diversification and poverty on non-resource tax revenue in developing countries. The analysis has used an unbalanced panel dataset of 111 countries over the period 1980-2014. Based on the Blundell and Bond two-step system Generalized Methods of Moments technique, the empirical analysis has shown interesting findings. Export product concentration and poverty influence negatively non-resource tax revenue over the full sample, but this effect varies across countries in the sample. Furthermore, the effect of export product diversification on non-resource tax revenue performance depends on the level of poverty. It appears that export product diversification influences positively non-resource tax revenue performance in countries that experience lower poverty rates. From a policy perspective, these findings show that policies in favour of diversifying export product baskets and reducing poverty would contribute to enhancing non-resource tax revenue performance in developing countries.

Many corporations have now revised their value statements to showcase their commitment to sustainable development and green business due to the pressing issues of climate and environmental damage. Despite the importance of value statements that can direct companies to achieve sustainable goals, what kind of values can be perceived as organizational orientations to sustainability remains unknown. This study explores how the general public views the inclusion of sustainable components in value statements from the listed companies in Hong Kong by using Q-sort methodology (n = 30). Analyzing the final sample of 40 value statements extracted from 27 listed companies, we identified three factors related to sustainability, namely, Empowering business process management, Empowering customer-centric excellence, and Empowering sustainable progress. This study provides an additional component to the traditional triple bottom line by suggesting that internal operation of a company is an emerging idea to understand corporate sustainability.

Energy taxation is used globally as a means of energy policy. Energy tax plays an important role as a driving force for the conversion to environmentally friendly energy. The basic tax principles considered in the design of energy taxation increases the efficiency of policy instruments. The purpose of this study is to evaluate South Korea’s energy taxation based on tax principles, namely, equity, efficiency, simplicity, flexibility, and accountability and suggest directions for improvement. This study applied a methodology that provides policy implications, such as reviewing existing literature and comparing energy taxes. Results of this study show that South Korea’s energy taxation is negative in terms of equity, simplicity, and accountability. South Korea’s current energy tax is regressive to income classes and complex tax structures and it does not objectively measure the impact of energy taxation. However, energy taxation is evaluated positively in terms of efficiency and flexibility because it meets the greenhouse gas reduction policy and operates a flexible tax rate. The results of this analysis provide policy implications for reorganizing South Korea’s energy taxation.

Artificial intelligence systems are increasingly becoming a component of security-critical applications. The protection of such systems from various types of destructive influences is thus a relevant area of research. The vast majority of previously published works are aimed at reducing vulnerability to certain types of disturbances or implementing certain resilience properties. At the same time, the authors either do not consider the concept of resilience as such, or their understanding varies greatly. This work presents a formalized definition of resilience and its characteristics for artificial intelligence systems from a systemic point of view. It systematizes ideas and approaches to building resilience to various types of disturbances. Taxonomy of resilience of artificial intelligence systems to destructive disturbances is proposed. Approaches and technologies for complex protection of intelligent systems, issues of their resource efficiency and other open research issues are considered. Approaches of resilience assessment for artificial intelligence system are also analyzed and recommendations are provided for their implementation.

The advancement of performance in the domain of flexible wearable strain sensors has become increasingly significant due to extensive research on laser-induced graphene (LIG). An innovative doping modification technique is required owing to the limited progress achieved by adjusting laser parameters to enhance LIG’s performance. By pre-treating with AgNO3, we successfully manufactured LIG with a uniform dispersion of silver nanoparticles across its surface. The experimental results for the flexible strain sensor exhibit exceptional characteristics, including low resistance (183.4 Ω), high sensitivity (426.8), a response time of approximately 150 ms, and a relaxation time of about 200 ms. Moreover, this sensor demonstrates excellent stability under various tensile strains and remarkable repeatability during cyclic tests lasting up to 8,000 s. Additionally, this technique yields favorable results in finger bending and hand back stretching experiments, holding significant reference value for preserving the inherent characteristics of LIG preparation in a single-step and in situ manner.

Environmental tax is the climate policy that offers, in theory, the easiest way for carbon reduction. But in practice, implementation has proven complicated despite public demand for policy action on climate change. This research investigates to reframe environmental taxes in ways more personally engaging to create a moral foundation, and massive participation. As people show rising demand, we aimed to design a tool that responds to public expectations and operates directly at source on emission reducers, viz the trees. Drawing on research from environmental taxes and the evidence of measures taken, we reasoned that an environmental fiscal policy may not intend necessarily to punish the “bads”, but rather might reward the positive attitude and direct it to act. Consequently, we focused on tax reliefs and designed Green Aid, that can address people’s attitude to take active participation into account by incorporating virtuous behaviours into tax relief. Green Aid Tax relief works embedded in the Green Aid Participation Scheme that bears directly on a source of environmental recovery and organizes the global call to public action in a sustained, structured, and collective participation to forestation. Green Aid bridges the action of contributing to carbon reduction with immediate, tangible, and direct benefits. It can be an alternative environmental tax, able to address and operate directly at source on emission reducers and secure effectiveness in carbon reduction and efficiency in terms of public acceptance and viability at a global level.

Energy and Environment Tax is used globally as a means of environment policy. Energy and Environment tax plays an important role as a driving force for the conversion to environmentally friendly energy. The basic tax principles considered in the design of energy and environmental taxation increases the efficiency of policy instruments. The purpose of this study is to evaluate South Korea’s energy and environmental taxation based on tax principles, namely, equity, efficiency, simplicity, flexibility, and accountability and to suggest directions for improvement. This study applied a methodology that provides policy implications, such as reviewing existing literature and comparing energy and environmental taxes. Results of this study show that South Korea’s energy and environmental taxation is negative in terms of equity, simplicity, and accountability. South Korea’s current energy and environmental tax is regressive to income classes and complex tax structures and it does not objectively measure the impact of energy and environmental taxation. However, energy and environmental taxation is evaluated positively in terms of efficiency and flexibility because it meets the greenhouse gas reduction policy and operates a flexible tax rate. The results of this analysis provide policy implications for reorganizing South Korea’s energy and environmental taxation

.Bacground: Sepsis remains a major health challenge worldwide, characterized by a dysre-gulated host response to infection, leading to high mortality and morbidity in intensive care units (ICUs). The Fibrosis 4 (FIB-4) index, originally developed to assess liver fibrosis in hepatitis C patients, has recently been explored for its potential prognostic value in sepsis patients. Method: This study retrospectively analyzed 309 sepsis patients admitted to the Internal Me-dicine and Anaesthesia ICUs between December 12, 2021, and December 15, 2023, to inves-tigate the relationship between FIB-4 levels, Acute Physiology and Chronic Health Evaluation (APACHE), and Sequential Organ Failure Assessment (SOFA) and clinical outcomes. Results: The study found that higher FIB-4 measurements were statistically significantly asso-ciated with increased 28-day mortality, with a cut-off value of 4.9 providing a sensitivity of 54.92% and specificity of 74.25%. Logistic regression analysis indicated that elevated Conclusion:FIB-4 levels were a significant predictor of early mortality, suggesting that the FIB-4 index could serve as a valuable prognostic tool in assessing the severity and prognosis of sepsis patients.

:. Background and Objectives: Pulmonary embolism, PE, incidence had been increasing in the last ten years. Computed thoracic pulmonary angiography, CTPA, had a major role in confirming PE di-agnosis.The main purpose of the study was to establish the prognostic value of a CTPA parameter: pulmonary artery obstruction index, PAOI, for PE risk assessment . A second objective of the re-search was to investigate the predictive accuracy of biomarkers (D-dimer, and cardiac Troponin T, c-TnT ), and PAOI, in 7-day mortality. The third objective of the study was the relationship between PAOI, and these biomarkers, in different etiologies of PE. Materials and Methods: The study com-prised 109 patients with PE, hospitalized, and treated between February 2021, and August 2022. They had different etiologies: deep vein thrombosis, DVT; persistent atrial fibrillation, AF; chronic obstructive pulmonary disease, COPD, exacerbation; Covid; and cancers. The investigations were the following: clinical examination; D-dimer testing, as a mandatory method for PE suspicion( values ≥ 500 µg/L were highly suggestive for PE); c-TnT , as a marker of myocardial injury(values ≥ 14 ng/L were abnormal); CTPA, with right ventricle dysfunction, RVD, signs, and PAOI. Treat-ments were according to PE risk: systemic thrombolysis (in high risk , and hemodynamic instability); low weight molecular heparins, LWMH, after systemic thrombolysis, or in high risk PE, with he-modynamic stability; direct oral anticoagulants, DOAC (in low, and intermediate risk). Results: The relationship PAOI- D-dimer, and PAOI- c-TnT, had very strong statistical correlation, for the entire sample, and for DVT, AF, COPD, Covid subgroups ( Rho = 0.815-0.982). PAOI had a high predic-tive accuracy for intermediate , and high risk together (area under curve, AUC=0.948), and high risk PE (AUC= 0.993). For 7-day mortality, D-dimer , and c-TnT had high predictive accura-cy(AUC=0.921, and 0.979). PAOI had statistical significance for 7-day mortality in Covid (p=0.045), and cancer (p=0.038) patients. Conclusions: PAOI was an important tool for PE risk as-sessment. D-dimer , and c-TnT were valuable predictors, for 7-day mortality in PE. PAOI, and D-dimer; PAOI, and c-TnT were strongly correlated, for the entire PE sample, and for DVT, AF, COPD, and Covid patients.

Introduction. Autopsy is a medical procedure that consists of the corpse’s examination to determine the cause of death and obtain information on pathological conditions or injuries present in the body. In recent years there has been a reduction in hospital autopsies and an increase in forensic autopsies. Material and methods. A retrospective observational study was conducted on the reports of all the 645 hospital autopsies performed at Polyclinic of Bari from 2006 to 2021.Results. Group A, 2006-2009, 174 cases were studied: 58% male, 58% adults, 55% neonatology, pulmonary disease was the cause of death in 23%, and 55% of discrepancy between clinical and autopsy diagnosis. Group B, 2010-2013, comprised 119 cases: 52% male, 46% infants, 48% neonatology, pulmonary disease was the cause of death in 25%, and 56% of discrepancy between clinical and autopsy diagnosis. Group C, 2014-2017, comprised 168 cases: gender equality, 37% infants, 25% gynecology, pulmonary disease was the cause of death in 24%, and 58% of discrepancy between clinical and autopsy diagnosis. Group D, 2018-2021 comprised 184 cases: 56% male, 38% adult, 32% gynecology, pulmonary disease was the cause of death in 27%, and 58% discrepancy between clinical and autopsy diagnosis.Conclusion. The study of hospital autopsies at the Polyclinic of Bari shows that the discrepancy between clinical and autopsy diagnosis is around 56.75%. Thus, the hospital autopsy is helpful in the modern age, especially for diagnosing fetal and neonatal diseases.

The maritime industry contributes to over 80% of global trade and ranks as the sixth-largest emitter of greenhouse gases. The International Maritime Organization has taken strides to reduce these emissions, while the European Union spearheads efforts to establish sustainable maritime transport. However, meeting decarbonisation targets poses significant challenges, with the potential implications of adopting an EU Emission Trading System (ETS) on shipping allowances, particularly at specific borders. If not managed effectively, this could result in diversifying regular container shipping routes away from EU ports, potentially leading to increased shipping emissions and disrupting the logistics trade and security chain. These challenges are exacerbated by the International Maritime Organization's lack of a carbon fee on bunkering, which creates an imbalance. The ETS Directive has fostered unfair competition between EU and non-EU ports due to discrepancies in applying emission unit allowances. It is imperative to implement preventive measures to contain and prevent the shift of operations from EU ports to nearby ports, ensure equitable treatment of EU transhipment ports and their competitors, and thwart carbon leakage. Additionally, the recent Houthis attacks on the Red Sea have significantly impacted shipping costs on the Cape of Good Hope route to Europe, necessitating increased allowances to and from Europe.

The ability to detect the presence as well as classify the activities of individuals behind visually obscuring structures is of significant benefit to police, security and emergency services in many situations. This paper presents the analysis from a series of experimental results generated using a through-the-wall (TTW) Frequency Modulated Continuous Wave (FMCW) C-Band radar system named Soprano. The objective of this analysis was to classify whether an individual was carrying an item in both hands or not using micro-Doppler information from a FMCW sensor. The radar was deployed at a standoff distance, of approximately 0.5 m, outside a residential building and used to detect multiple people walking within a room. Through the application of digital filtering, it was shown that significant suppression of the primary wall reflection is possible, significantly enhancing the target signal to clutter ratio. Singular Value Decomposition (SVD) signal processing techniques were then applied to the micro-Doppler signatures from different individuals. Features from the SVD information have been used to classify whether the person was carrying an item or walking free handed. Excellent performance of the classifier was achieved in this challenging scenario with accuracies up to 94%, suggesting that future through wall radar sensors may have the ability to reliably recognize many different types of activities in TTW scenarios using these techniques.

The performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking its performance against other countries or regions remains a puzzle for researchers and practitioners. This paper introduces a new approach for measuring tax administration performance using the Composite I-Distance Indicator based on 11 individual performance measures from 35 European tax administrations over two consecutive years (2018-2019). The findings highlight Denmark and the Netherlands as exemplary models for tax administration, with “Revenue Collection” being identified as a crucial driver of excellence and “Operational Performance” (such as “e-filing” and “on-time filing”) forming critical aspects of TA efficiency. This approach can be valuable for policymakers, public administration analysts, and other stakeholders interested in assessing tax administration efficiency across countries or similar problem areas requiring integrated performance indicators.

Polylactic acid (PLA) was modified with three types of MVOs, which are the epoxidized soybean oil (ESBO), maleinized sunflower oil (MSO) and maleinized olive oil (MOO), at different weight fractions. A co-rotating twin screw extruder was used to produce composite materials by melt mixing process. The effect of MVOs content, from 2.5% to 10%, on the morphology, mechanical properties, density and water absorption were investigated in detail. Addition of ESBO and maleinized vegetable oils leads to a slight decrease in density of PLA from 1.252 to 1.231 g/cm3. As the concentration of MVO in PLA increases, the amount of water absorption also increased and the highest water absorption value was observed in P10MSO. In general, the elastic modulus (EM) was slightly changed by the addition of MVO to PLA, while the tensile strength (TS) decreased. Due to the plasticizing effect of MVOs, an increase in the Izod impact strength was obtained.

This study explores the current landscape of social value (SV) research in the construction industry, analyzing global trends and identifying future research directions. Using bibliometric analysis, research published in Elsevier Scopus database from 2013 to 2023 was extracted using the keywords "social value" AND "construction industry." Results indicate a focus on social value indicators, socioeconomic impacts, project management, innovative practices, and cross-sector collaborations. The study also reveals a lack of attention to SV in African countries' construction sectors. By highlighting research areas and identifying gaps, this study contributes to academic literature, suggesting the need for guidelines, particularly in developing countries, and advocating for further research on SV in the built environment and strategies for global social value creation.

Fighting corruption and enhancing tax compliance through digital public services represent key factors for increasing sustainable development in Romania. We argue that fighting corruption may increase the level of sustainable development, through digital pubic services. Using digital public services leads to the increase of the level of tax compliance, because entrepreneurs will feel more confident and responsible and they will decide to better comply. Tax regulations can affect the level of tax compliance through the additional costs they generate. The discussion is based on the consideration of the costs generated by compliant behavior and we explain how such costs influence the entrepreneurs’ decision in the fiscal environment. If the costs are higher, entrepreneurs will take evasive initiatives and will refuse to comply. Among the numerous tools developed to fight corruption, the use of communication technologies has recently been researched and there is still need for further research in the Romanian economic environment. The use of digital public services reduces costs for entrepreneurs and increases their confidence in state institutions due to higher levels of transparency. We argue for increasing sustainable development in Romania through digital public services, thus fighting corruption and enhancing tax compliance.

(1) Background: The RDW-CV has predictive value in many pregnancy-related conditions. Re-search question: Can the RDW-CV be utilized predictively in pregnant patients with thrombo-philia? Aim of the study: To carry out a detailed analysis of the RDW-CV in pregnant patients with treated thrombophilia as compared with pregnant patients without thrombophilia who de-livered via cesarean section at term. (2) Methods: We studied 160 pregnant patients, including 80 pregnant patients with treated thrombophilia in the study group, and another 80 patients of a similar age and parity. The patients were referred to our hospital for delivery at term by means of a cesarean section between 1/10/2017 and 1/12/2021. Every patient received a sonogram during the first 1–2 days after the cesarean section, and their uterine evaluation was interpreted using the PUUS (Postpartum Uterine Ultrasonographic Scale). (3) Results: Our PUUS≥1 pregnant and postpartum patients with treated thrombophilia were the only group with an RDW-CV value over 14. No deep vein thrombosis was observed during hospitalization, showing that the antico-agulant treatment was necessary and effective. An RDW-CV of 14.5 was the highest value in the Rh-negative group of pregnant patients with treated thrombophilia. An RDW-CV of 14.48 was the highest level in the Rh-negative postpartum patients with treated thrombophilia. (4) Conclu-sion: An RDW-CV of ≥14 can predict uterine hematometra (PUUS≥1). The RDW-CV values were higher in Rh-negative patients.

Abstract: Rice is one of the most important food crops in sub-Saharan Africa. Climate change, variability, and economic globalization threaten to disrupt rice value chains across the subcontinent, undermining their important role in economic development, food security, and poverty reduction. This paper maps existing research on the vulnerability of rice value chains, synthesizes the evidence and the risks posed by climate change and economic globalization, and discusses agriculture and rural development policies and their relevance for the vulnerability of rice value chains in sub-Saharan Africa. Important avenues for future research are identified. These include the impacts of multiple, simultaneous pressures on rice value chains, the effects of climate change and variability on parts of the value chain other than production, and the forms and extent to which different development policies hinder or enhance the resilience of rice value chains in the face of climatic and other pressures.

The purpose of the study is to empirically analyze the effect of quality of governance on tax revenue in South Africa. This is done by analyzing a time series dataset covering 1996 to 2020. The study used voice and accountability, regulatory quality, government effectiveness, control of corruption, political stability and rule of law as proxies of quality of governance. Multiple regression analysis was performed to test hypotheses. Based on the regression results, all quality of governance variables in South Africa have a negative effect on tax revenue except corruption control. The findings of this study also include policy recommendations. The government of South Africa must design and implement effective ways to combat poor governance, which results in a tax revenue shortfall.

Endometriosis is a prevalent chronic inflammatory disease characterized by a considerable delay between initial symptoms and diagnosis through surgery. The pressing need for a timely, non-invasive diagnostic solution underscores the focus of current research efforts. This study examines the diagnostic potential of the menstrual blood lipidome. The lipid profile of 39 samples (23 women with endometriosis and 16 patient of control group) was acquired using reverse-phase high-performance liquid chromatography-mass spectrometry with LipidMatch processing and identification. Profiles were normalized based on total ion counts. Significant differences in lipids were determined using the Mann-Whitney test. Lipids for the diagnostic model, based on logistic regression, were selected using a combination of variance importance projection filters and Akaike information criteria. Levels of ceramides, sphingomyelins, cardiolipins, triacylglycerols, acyl- and alkenyl-phosphatidylethanolamines, and alkenyl-phosphatidylcholines increased, while acyl- and alkyl-phosphatidylcholines decreased in cases of endometriosis. PE P-16:0/18:1 and CL 16:0_18:0_22:5_22:6 serve as marker lipids in the diagnostic model, exhibiting a sensitivity of 81% and specificity of 85%. The diagnostic approach based on dried spots of menstrual blood holds promise as an alternative to traditional non-invasive methods for endometriosis screening.

This paper addresses the pressing concern of corporate tax evasion recognized by several nations, employing insights from public choice theory and tax compliance theory. The research aims to evaluate the ramifications of corporate tax evasion on public revenue, public expenditures, tax rates, and the prevailing budget deficit. Methodologically, the study utilizes questionnaire data and employs structural equation modeling for analysis. The findings indicate that tax evasion is significantly influenced by multiple factors, encompassing tax income, public expenditures, tax rates, and the budget deficit. The article offers a comprehensive exploration of both theoretical frameworks and practical implications, contributing valuable insights to the ongoing discourse on corporate tax evasion and its multifaceted impact on fiscal dynamics.

The 2020-2025 Dietary Guidelines for Americans recommends limiting intakes of saturated fat and added sugars (SF/AS) to 88% of the representative sample of U.S. adults. The top sources of SF were cheese, pizza, ice cream, and eggs. The leading sources of AS were soft drinks, tea, fruit drinks, and cakes and pies. This analysis reflects a parsimonious approach to reliably identify foods and beverages that contribute to SF/AS intakes in U.S. adults.

Banks have enormous potential in supporting the achievement of sustainable development goals (SDGs) in accordance with their function as financial intermediaries through sustainable lending. However, the average national financing growth for the sustainable business activity category over the past four years is still 12%. The aim of this research is to identify the conditions of sustainable lending at state-owned conventional banks and analyze the influence of the value chain, economic performance and ESG performance on sustainable lending. The research was conducted at state-owned commercial banks in Indonesia. The research utilized a Structural Equation Modeling (SEM). The SEM results of this study describe value chain, ESG performance (environmental, social and governance) and economic performance have direct and positive influences on sustainable lending, of which ESG performance has the biggest influence. As per individual aspect, social orientation gives the biggest contribution toward sustainable lending.

ESG (Environmental, Social, and Governance) responsibility fulfillment increasingly affects enterprise valuation. Although researchers debate about the precise effects, the prevailing view suggests a linear relationship between ESG performance and enterprise value. This study introduces a novel ESG responsibility performance metric through the Regulated Intermediary Model to delve into this relationship within the Chinese context. Our findings reveal an inverted U-shaped relationship between ESG performance and enterprise value, with financing constraints having a significant moderating effect. These findings remain robust after employing instrumental variables to mitigate potential endogeneity. Heterogeneity analysis demonstrates that this inverted U-shaped relationship is particularly pronounced in non-polluting and non-state-owned enterprises. Moreover, a comparison between equity and debt financing mechanisms underscores that improved ESG performance is associated with lower cost of equity financing, thereby enhancing enterprise value. Financial institutions are encouraged to leverage innovative financial instruments to diversify enterprise financing channels and alleviate financing constraints of enterprises that fulfill their ESG responsibilities.

This study examined the link between tax revenue components and economic growth in South Africa, utilizing time series data for the period of 22 years. The stationarity of the variables was established using the Phillips-Perron (PP) unit root test, and the existence of long-run and short-run equilibrium conditions was tested using the Autoregressive Distributed Lag (ARDL) model. As a proxy for economic growth, the study used the real GDP growth rate as the dependent variable, with company income tax, personal income tax, taxes on international trade and transactions, taxes on income, profits, and capital gains tax, foreign direct investment, inflation, and gross savings as the independent variables. According to the PP findings, none of the variables are integrated at a higher order than one, i.e. (1). All variables are found to be cointegrated, and all explanatory variables have a long-run link with economic growth. According to the ARDL findings, company income tax, personal income tax, and taxes on international trade and transactions all have a positive long-run and short-run link with economic growth, whereas capital gain tax, foreign direct investment, and gross savings all have a negative long-run and short-run link with economic growth. The long-run coefficient is negatively related to RGDP, while the short-run coefficient revealed a positive link between inflation and economic growth, among other findings. Heteroskedasticity and autocorrelation are not present in our model, according to diagnostic tests. The CUSUM and CUSUMSQ values indicate that the model is structurally sound.

The objective was to conduct a scoping review and produce a publicly available database characterizing the design and reporting elements of the literature on dietary added sugars and select health outcomes. Relevant studies published from 1990 – 2021 were identified to create a database containing information on study and population characteristics, reported added sugars source and concentrations, diet energy balance, total energy intake, and outcome measures related to body composition, obesity, cardiovascular disease, and diabetes mellitus. There were 245 publications identified, 22% of which describe interventions and 78% describe observational studies. Publications pertaining to added sugars have risen dramatically since 2010, led by studies primarily assessing body composition (36%) or cardiovascular health (32%), including adults (65%), measuring liquid-only sources of added sugars (56%). Over 65% of studies reported total energy intake, 61% controlled for total energy intake in the design and analysis, and fewer than 5% of studies reported the energy balance of subjects. There has been a significant increase in research on added sugars since 2010, with substantial heterogeneity across all facets of methodology – study designs, exposures and outcomes of interest, terminology, and reporting of dietary intake data – thus limiting the ability to synthesize evidence in this scope of literature. This evidence map highlights gaps and important areas for improvement to strengthen the state of research to better inform future policies and dietary recommendations on added sugars.

The residential sector in the United States is in need of comprehensive policy-making reforms that concurrently address housing affordability and environmental sustainability. This study investigates the feasibility of state-wide zero-energy affordable housing by analyzing historical data on climate, energy use, and solar system costs in the Commonwealth of Virginia. The hypothesis examined is that the net present cost of implementation of rooftop residential solar systems to achieve zero-energy Low-Income Housing Tax Credit (LIHTC) buildings is lower than the discounted present cost of energy of otherwise identical conventional buildings that run without renewable energy generation systems. The authors propose a generalizable framework for analyzing the feasibility of achieving region- or state-wide zero-energy LIHTC developments. To validate the framework, the authors employ a longitudinal sample of monthly energy use data from 2013-2016 obtained from 310 residential units of 15 LIHTC developments across the state. Based on statistical regression analysis, energy simulation, and simulation-based risk analysis, the authors find that the net present value of zero-energy LIHTC investments can be positive with a low risk. The investment value varies often depending on the zero-energy building definition, weather characteristics, retail price of electricity, and incentive rate. This study can help housing policymakers and industry professionals analyze and benchmark the feasibility of innovative zero-energy housing policies and projects.

This study set out to determine the effect of Tertiary Education Tax Fund (TETFUND) on management in Nigerian tertiary education. Specifically, the study sought to determine whether ETF fund allocations to Nigerian Tertiary Institutions significantly affect the enrollment ratio to Nigerian Tertiary Institutions in Nigeria. The hypothesis was formulated in line with the objectives of the study. Survey and Time series research design were adopted. Data were obtained from National Bureau of Statistics by use of financial ratios and tested using regression analysis with aid of SPSS statistical package version 20.0. Based on the analysis, the study found that ETF fund allocations to Nigerian Tertiary Institutions have no correlation with the enrollment ratio of Nigerian Tertiary Institutions. Based on the findings, the study recommends that to the intervention agency to achieve meaningful on its constituents fund allocations should commensurate with enrolment ratio of tertiary institutions in Nigeria.

The Ionian Sea is a crucial intersection for various water masses in the Mediterranean. Its hydrography and dynamics play a significant role in the seawater budgets and biogeochemistry of the neighboring sub-basins. Multiple theories have been formulated to gain a better understanding of the Ionian dynamics. These theories primarily attribute the variability of the near-surface Ionian circulation to internal processes. Here, we utilize horizontal currents and temperature-salinity profiles from the Copernicus reanalysis to examine the contribution of baroclinic modes to the variability of the basin horizontal circulation. Our findings demonstrate that, although the basin vertical structure is characterized by three layers, the primary patterns of the Ionian circulation can be attributed to the first baroclinic mode. This mode, along with the barotropic mode, accounts for over 85% of the overall variability in the Ionian circulation, suggesting that only one of the three interfaces separating the different water masses in the basin is dynamically active. We estimate the depth of this interface to be about 490 m. Additionally, our analysis shows that more than 90% of the kinetic energy over the water column is localized above this interface, indicating that the deep layer of the Ionian is dynamically nearly inert.

We investigate and discuss in detail the structure of the restricted singular value decomposition for a tensor triplet under t-product (T-RSVD). The algorithm is provided with a numerical example illustrating the main result. For applications, we consider color image watermarking processing with T-RSVD.

Tertiary lymphoid structures (TLSs) have become the focus of antitumor immunity. However, the prognostic significance of TLSs in epithelial ovarian cancer (EOC) treated with primary debulking surgery (PDS) or interval debulking surgery (IDS) remains unelucidated. This retrospective study examined the prognostic value of TLSs in tumor tissues obtained during PDS and IDS. Pathological specimens were collected from patients with EOC who underwent PDS or IDS between 2017 and 2020 at the National Cancer Center Hospital East. The correlation of tumor-infiltrating lymphocyte frequency, TLS presence, and PD-L1 expression with progression-free survival (PFS) and overall survival (OS) and the correlation between TLS and PD-L1 expression were analyzed. Overall, 25 specimens (15 from PDS and 10 from IDS) were analyzed. The presence of TLS was associated with a significantly longer OS in patients who underwent PDS but not in patients who underwent IDS. No correlation was identified between TLS and PFS in patients with PDS or with IDS. However, TLS was positively correlated with PD-L1 positivity. The prognostic impact of TLS, specifically in pre-chemotherapy specimens, and a positive correlation between TLS and PD-L1 indicate the potential of TLS as a meaningful biomarker for understanding antitumor immunity and developing immunotherapy for EOC.

This study aims to test a model linking destination image, perceived value, tourist satisfaction, and tourist loyalty. Based on a sample of 300 tourists travelling by car from the World Natural Heritage Site of Tianchi, China, a new model of destination image was explored and data were analysed using partial least squares structural equation modelling (PLS-SEM). The results show that perceived value and satisfaction are direct antecedents of destination loyalty. Above all, perceived value and tourist satisfaction mediate the relationship between destination image and loyalty. Finally, this study discusses the theoretical and management implications of the findings in order to boost the tourism industry in the context of car trips.

Aim: To analysis the relationship between healthy adults right ventricular diameter (RVD) and geographical factors. Location: China’s 22 provinces, municipalities and autonomous regions. Methods: Using correlation analysis the relationship between RVD and nine geographic factors, build predictive models by factor analysis. Results: There is significant correlation between RVD and geographical factors, and the annual average temperature is most relevant geographical factors, a predictive model was built by factor analysis: Ŷ = 19.46 + 0.0007072X1 + 0.001034X2 -0.05412X3 -0.001405X4 -0.0006351X5 + 0.02903X6 + 0.01243X7 -0.01033X8 + 0.03816X9 ± 0.63. Then using Kriging interpolation interpolate the geographical distribution of Chinese healthy adult right ventricular diameter reference value in ArcGIS software. Main Conclusion: If geographic factors can be derived in anywhere of China, RVD can be calculated by the model, you can also get RVD from geographical distribution.

Structural evolution, mechanical and tribological properties of Al-Mg alloy admixed with 5, 10 and 15 vol.% of iron powder using multi-pass friction stir processing (FSP) have been studied. Homogeneous distribution of intermetallic compound (IMC) particles were achieved after 4 FSP passes what resulted in increasing the stir zone hardness and ultimate tensile stress with simultaneous loss in the ductility. The reinforcement of the aluminum alloy matrix with IMCs allowed reducing wear at the same magnitude of friction. Subsurface composite tribological layer was formed on the FSPed samples as a result of rubbing against a steel counterbody.

The aim of this study was to assess the effect of added cultures of probiotic lactic acid bacteria on physicochemical, textural, and sensory characteristics of fresh cheese as well as their viability. Probiotic strains Lactobacillus acidophilus and L. rhamnosus were evaluated at two inoculation times (before the renneting and salting processes) following a factorial treatment arrangement. The bacterial count (log CFU g-1), acidity determination (% lactic acid), pH and percentage of syneresis were evaluated at 0, 1, 7, 14 and 21 days of refrigerated storage (4–5 °C). The texture profile analysis and an extended preference test were carried out at 21 days of storage. At the end of storage, fresh cheeses containing L. rhamnosus, added prior to the renneting process, had similar acidity values (0.18% lactic acid), pH (5.36) and percentage of syneresis (4.71%) compared to those for the cheeses without probiotics or control. Excluding adhesiveness, no differences were observed in texture profile parameters among the assessed cheeses. The fresh cheese supplemented with L. rhamnosus before the renneting process had a microorganism count greater than 6 logarithmic cycle/g, and the highest preference among treatments. The results from this study suggest that fresh cheese can be an excellent matrix for probiotic microorganisms, in particular L. rhamnosus.

When profit-driven renewal is difficult to implement, many historic districts are “frozen protected” in China. In the social context of “building cities for the people” in recent years, the public value-oriented renewal of urban historic areas plays an important role in the transformation of cities. This study investigates the strategies of historic district regeneration in China by integrating spatial form, urban governance, and public value. We propose a novel framework to analyze the regeneration of historic districts, using Taiyuan Bell Tower Street as a case study. The framework distinguishes between two dimensions: spatial and economic-social. In the spatial dimension, we focus on the transformation of spatial form to regenerate public value, emphasizing the attribute of "publicness" as central to urban regeneration efforts. This involves a tiered approach of excavating and upgrading historic districts at macro, meso, and micro levels. In the economic-social dimension, we explore urban governance to strengthen public value, involving government, market, and societal actors in a collaborative renewal process. The analysis highlights that a public value-oriented approach to heritage regeneration offers greater sustainability and could serve as a model for other cities seeking similar outcomes.

It is increasingly common for experiments in biology and medicine to involve large numbers of hypothesis tests. A natural graphical method for visualizing these tests is to construct a histogram from the p-values of these tests. In this article, we examine the shapes, both normal and abnormal, that these histograms can take on, as well as present simple inferential procedures that help to interpret the shapes in terms of diagnosing potential problems with the experiment. We examine potential causes of these problems in detail, and discuss potential remedies. Throughout, examples of abnormal-looking p-value histograms are provided and based on case studies involving real biological experiments.

Taxes on the consumption of certain products have played a key role in public revenue analysis in European countries. This work aims to assess the differences in tax planning on new non-combustion products across some European territories. Through theoretical analysis, the paper has three distinct aspects. Firstly, we show the taxpayer profile in different countries. Secondly, the study analyzes the risks for the health system and the individual. Thirdly, the design of the land tax is based on previous experience and planning in Europe. This paper concludes with a case study for different countries: 1) Spain “vapers” and “smokers”, where the analysis is based on micro-data from the European Health Interview Survey 2020. 2) Sweden with the analysis of snus, shows it as a practice to reach economic savings while decreasing economic costs thanks to the nudging of consumers towards better products. The results show taxation and, specially, land taxation, should consider differences in planning in the case of new products, such as the non-combustion products, given the user per capita income and the potential lower health risks involved.

Our study shows how the United States government can achieve its goal of Nationally Determined Contribution (NDC) in 2025, 2030, and 2050 by reducing energy consumption through a pure carbon tax. To achieve its emissions reduction goals, it is necessary for the US to impose a long-term carbon tax that balances taxes on labour, capital, energy, and carbon. Therefore, in this study, through the two-layer CGE Cobb-Douglas model, the carbon tax rate is set while balancing the production and profit functions of government, businesses, and households. This study concludes that the carbon price will increase from US$ 0.4391/kg CO2 in 2020 to US$ 2.5671/kg CO2 in 2050 when the CO2 emissions reduction target is increased from 17% reduction in 2020 to 83% reduction in 2050 for the US.

China is in the climbing phase of the "Inverted U" environmental Kuznets curve, from excessive environmental consumption to the development stage of governance and protection, and green innovation. It is the most complex period of environmental quality. Environmental and policy regulation are very important. Select panel data of 29 provinces of China (excluding Hong Kong, Macau, Taiwan, Hainan and Tibet) from 2008 to 2017, construct a nonlinear two-threshold regression model, empirically analyse the impact of environmental tax and government innovation subsidies to green processes innovation, and attempt to explore whether the implementation of these two policies at the same time can make enterprises more inclined to green process innovation and whether there is an optimal space for policy implementation. It is proposed that the synergy effect of environmental tax and government innovation subsidy policies on enterprise green process innovation should be fully utilized, and the enterprise green process innovation environment and incentive mechanism should be improved to promote the green transformation and sustainable development of enterprises.

This study addresses the critical challenge of Speech Enhancement (SE) in noisy environments, where the deployment of Deep Neural Networksolutions on microcontrollers is hindered by their extensive computational demands. Focusing on this gap, our research introduces a novel SE method optimized for MCUs, employing a 2-layer GRU model that capitalizes on perceptual speech properties and innovative training methodologies. By incorporating self-reference signals and a dual strategy of compression and recovery based on the Mel scale, we develop an efficient model tailored for low-latency applications. Our GRU-2L-128 model demonstrates a significant reduction in size and computational requirements, achieving a 14.2× decrease in model size and a 409.1× reduction in operations compared to traditional DNN methods like DCCRN, without compromising performance. This advancement offers a promising solution for enhancing speech intelligibility in resource-constrained devices, marking a pivotal step in SE research and application.

The objective of this study is to investigate the effect of the premixed ethanol ratio based on the same total heating value in-cylinder on the equivalence ratio distributions and the injected fuel droplet behavior in the cylinder of the RCCI engine. The spray simulation was conducted by dividing two-part. First, the spray validation simulations progressed to find the spray-influenced factor of the test injector. Next, the engine simulations were performed with the spray-influenced factor obtained from spray validation simulations to investigate the effect of the premixed ethanol ratio based on the same total heating value in-cylinder on the injected fuel atomization and the equivalence ratio distributions. The introduced total heating value was fixed at 595J based on the lower heating value of diesel 14mg. The heating value of the premixed ethanol ratio varied from 0% to 40% based on the same total heating value in-cylinder in steps of 10%. It was revealed that when the premixed ethanol ratio based on the same total heating value in-cylinder was increased, the spray tip penetration value was reduced from the time after 4deg of diesel injection start because of the short injection duration by the small amount of diesel fuel. The SMD value was also more enormous up to 32.58% with increasing the premixed ethanol ratio because of the low kinetic energy of the injected fuel by the short injection duration and the slow evaporation of the injected fuel by the low cylinder temperature.

Lactoperoxidase system (LPS) effect on quality of raw and pasteurized milk under real conditions along the dairy value chain in Ethiopia was evaluated. A total of 250 milk samples were collected from farmers, collectors, and factories. Experimental samples were LPS-activated of morning and overnight milk. The samples were tested with several chemical and microbiological tests such as total bacterial count (TBC), total coliform count (TCC) and Escherichia coli count (EC). Results indicated that all LPS-activated milk samples had a higher quality than all the control samples. For instance, both the morning and overnight farm milk samples had a mean TBCs of 5.79 log and 6.55 log cfu/ml which is significantly (p

Nowadays, the identification and characterization of grapevine cultivars resilient to climate and water stress while preserving quality traits is crucial for the wine industry. Therefore, the objective of this work was to characterize according to their aromatic potential 9 white and 6 red minority cultivars recently recovered from Castilla-La Mancha region (Spain), subjected at two different water deficit regimes: rainfed, with subsistence irrigation, and irrigated. For this, the varietal aromatic potential index (IPAv) and the detailed aromatic composition were analyzed by HS-SBSE-GC/MS, in extracts of two different ph. For IPAv values, red varieties did not show a clear trend with respect to irrigation. However, in white minority varieties, higher values were obtained under irrigation conditions. Thus, a clear differentiation of the minority varieties in comparison to the references was observed, primarily attributed to the content of esters and acids, in both white and red varieties. A notable contrast was observed at different pH, indicating a greater extractability of certain compounds like linalool, under more acidic conditions. This suggests that some recovered minority cultivars could be promising for cultivation in semi-arid regions with limited water, contributing to the wine sector sustainability in the future.

The size of the population and the need for residential spaces are increasing. One possible solution is to add new floors to existing buildings. The positive aspects of such a solution with respect to its socio-economic impact and impact on the environment is that large amounts of carbon dioxide release will be avoided, waste and its treatment will be reduced, and agricultural land and green spaces will be preserved. However, adding floors to existing structures might be structurally challenging, especially in terms of the behavior under seismic actions. This paper presents a numerical study of a reinforced concrete frame in an old building to which new floors are subsequently added. The analysis shows that the frame does not behave as a whole with the old part of the structure, nor does it behave the same as if it were made with rigid joints compared to additional ones connected using hinge joints. The change from the corner (knee) joint to the external joint has its own effect on the distribution of internal forces in the structure as a whole and in the joint in particular.

This study explores the correlation between payment statistics and sector-wise Gross Value Added (GVA) in the Indian economy from 2011 to 2022, assessing the importance of payment and settlement systems. Through regression analysis, the impact of payment statistics on GVA across diverse sectors is assessed. The results indicate that, during the specified period, payment statistics exhibit a significant influence on sector-wise GVA. These findings underscore the pivotal role of payment and settlement systems in the Indian financial landscape.

Recent literature has seen a rapid expansion in the reference to front-end forensics as an indication of the untapped value of forensic science. While some of these contributions have centered on development of forensic intelligence from a single area of investigation, others call for a more fundamental change in the relationship between crime laboratories and policing, particularly relating early laboratory analysis with big datasets to provide leads to investigators. We highlight several recently implemented tactical strategies of crime laboratories that contribute to the body of forensic intelligence. Beyond the scientific gains from these tactical applications, the corresponding details on associated efficiencies, costs, time savings, and quality improvements offer insights towards patterns of success for the community of crime laboratories. Further details expand an interpretation of what constitutes success with an eye on the contributions of the crime laboratory towards public health, safety, and protection of the innocent in addition to societal gains from conviction of the guilty. The economic interpretation of the value provided by the forensic laboratory assists in the cost-benefit review of strategic and tactical decisions and supports the justification for laboratory public funding with measures of the return on investment from public support of the forensic laboratory

This article explores the emerging concept of atrial myopathy (AM) and its potential role as a risk factor for stroke and dementia, both independently and in association with atrial fibrillation (AF). AM refers to structural and functional abnormalities of the atria, potentially causing blood clots formation and their subsequent embolization even in patients without AF. Echocardiography, particularly Left Atrial (LA) strain analysis, is a promising non-invasive tool for AM evaluation and might offer additional risk stratification beyond the established CHADS2-VASc score, potentially impacting anticoagulation decisions. By understanding AM and utilizing advanced imaging techniques like LA strain, clinicians can achieve a more comprehensive understanding of thromboembolic risk in specific patient groups. Integrating LA strain analysis into routine clinical practice holds promise for improved patient management and targeted therapies, allowing for better risk stratification in AF patients. However, standardized definitions and diagnostic criteria for AM are essential for consistent evaluation and research. Further studies are needed to explore the efficacy and safety of anticoagulation in AM patients without AF.

Little in the scholarly economics literature is directed specifically to the performance of sta­ble value funds, although they occupy a leading place among retirement investment vehicles. They are currently offered in more than one-third of all defined contribution plans in the USA, with more than $800 billion of assets under management. This paper rigorously ex­amines their performance throughout the entire period since their inception in 1973. We produce a composite index of stable value returns. We next conduct mean-variance analysis, Sharpe and Sortino ratio analysis, stochastic dominance analysis, and optimal multi-period portfolio composition analysis. Our evidence suggests that stable value funds dominate (on average) two major asset classes based on a historical analysis, and that they often occupy a significant position in optimized portfolios across a broad range of risk aversion levels. We discuss factors that contributed to stable value funds’ past performance and whether they can continue to perform well into the future. We also discuss considerations regarding whether or not to include stable value as an element in target date funds within defined con­tribution pension plans.

Increased mitotic activity is associated with the genesis and aggressiveness of many cancers. To assess the clinical value of mitotic activity as prognostic biomarker, we performed a pan-cancer study on the mitotic network activity index (MNAI) constructed based on 54-gene mitotic apparatus network. Our pan-cancer assessment on TCGA (33 tumor types, 10,061 patients) and validation on other publicly available cohorts (23 tumor types, 9,209 patients) confirmed the significant association of MNAI with overall survival, progression-free survival and other prognostic endpoints in multiple cancer types, including Lower-Grade Gliomas (LGG), Breast Invasive Carcinoma (BRCA) and many others. We also showed significant association of MNAI with genetic instability, which provides a biological explanation of its prognostic impact at pan-cancer landscape. Futhermore, we found that patients with high MNAI benefit more from anti-PD-1 and Anti-CTLA-4 treatment. In addition, we demonstrated on LGG and BRCA that the multimodal integration of MNAI and the AI-empowerd Cellular Morphometric Subtypes (CMS) significantly improved the predictive power of prognosis compared to MNAI and CMS alone. Our results suggest that MNAI can be used as a potential prognostic biomarker for different tumor types toward different clinical endpoints, and multimodal integration of MNAI and CMS exceeds individual biomarker for precision prognosis.

The main objective of this study was to study the effect of occupational stress on turnover intentions, as well as whether this relationship is mediated by burnout levels and moderated by motivation. The sample of this study consisted of 603 participants, all employees of the Portuguese Tax and Customs Authority, which is part of the Ministry of Finance and belongs to the Direct State Administration. The results indicate that occupational stress (with managers, with career and remuneration and with work overload) has a positive and significant effect on turnover intentions and that this relationship is mediated by burnout. Motivation (intrinsic and identified) has a negative and significant effect on turnover intentions. Intrinsic motivation moderates the rela-tionship between occupational stress (with managers, with colleagues, with career and pay and with family problems) and turnover intentions. These results indicate that among the dimensions of occupational stress, the most critical are stress with managers, work overload and career and pay. These are factors that the Direct State Administration should be concerned about in trying to minimize their causes.

Nanotechnology has become a popular topic in agricultural and animal research, generating sig-nificant global interest. Nanoparticles (NPs)-enabled agriculture and animal husbandry (AHs) products have three main principles: crop production, protection, and nutrient enrichment. Re-search on this topic has grown exponentially in recent years, with an increasing number of peer-reviewed literature and patents on NPs-enabled agriculture and AH products. This study examines and collects data on the various applications of NPs-enabled agricultural products for crop production, protection, and livestock improvement from the core nanotechnological database. The search returned several types of NPs and products used in agriculture and AH, countries that utilize these products at a commercial level, and analysis of these data by phyton, R-statistical software. Our findings show remarkable growth of nanotechnology in agriculture, AH, and re-search fields for future sustainability goals in the era of climate change

The high genetic diversity of the tomato and its high micronutrient content make this fruit very interesting from an economic and nutritional point of view. The genetic erosion suffered by this crop, due to breeding objectives based on yield and marketing, makes it necessary to return to the origins in search of the nutritional and organoleptic quality lost in traditional varieties. In this study, the agronomic, physical, organoleptic and nutritional characteristics of eighteen F1 hybrids obtained by crossing fourteen traditional varieties, previously selected for their quality, were studied to select genotypes of superior quality that could be candidates for new. All parameters studied were strongly influenced by genotype, showing a wide range between cultivars. Principal Component Analysis revealed the characteristics of each hybrid that made it stand out from the others. Some hybrids (H3, H4, and H6) stand out because of their high concentration of active compounds, others (H16, H15, H10, H17, H9, and H11) because of agronomic performance and high content of β-carotene, and H5 was the only one to contain chlorophyll in their ripe fruits. Finally, the evaluation index allowed the selection of five hybrids with interesting characteristics, combining good yield performance and high quality

While Spinal Cord Stimulation (SCS) provides satisfaction to almost 2/3 of Persistent Spinal Pain Syndrome-Type 2 (PSPS-T2) patients implanted for refractory chronic back and/or leg pain when not adequately addressed the back pain component, leaves patients in a therapeutic cul-de-sac. Peripheral Nerve field Stimulation (PNfS) has shown interesting results addressing back pain in the same population. Far from placing these two techniques in opposition, we suggest that these approaches could be combined to better treat PSPS-T2 patients. We designed a RCT (CUMPNS), with a 12-month follow-up, to assess the potential added value of PNfS, as a salvage therapy, in PSPS-T2 patients experiencing a “Failed SCS Syndrome” in the back pain component. Fourteen patients were included in this study and randomized into 2 groups (“SCS + PNfS” group/n=6 vs “SCS only” group/n=8). The primary objective of the study was to compare the percentage of back pain surface decrease after 3 months, using a computerized interface to obtain quantitative pain mappings, combined with multi-dimensional SCS outcomes. Back pain surface decreased significantly greater for the ”SCS+PNfS” group (80.2% ± 21.3%) compared to the “SCS only” group (13.2% ± 94.8%) (p=0.012), highlighting the clinical interest of SCS+PNfS, in cases where SCS fails to address back pain.

(1) Background: The definition of value addition is based on the process or processes which are used to transform physically the initial raw material in the final food or non-food article. Diversification can enhance the possibility of increased gains. The aim of this work is to give a reliable description of value addition when speaking of coconut-based beverages among all possible derivatives; (2) Methods: a systematic review of main papers on the argument has been critically examined and discussed; (3) Results: Processing degree is a consequence of consumers’ requests. Three different drivers for value addition have been considered: packaging, durability, and size options; sensorial features; and sustainability. Results of this investigation have highlighted the added value of several products because of recyclable packaging materials, intermediate or long durability expectations, different available sizes, and good or excellent sensorial performances; (4) Conclusions: There are different value-added coconut-based beverages with interesting perspectives. On the other side, sustainability and eco-friendly policies may be a problem for those products which are produced similarly to non-coconut based beverages. The opportunity of certified organic and/or fair-trade products could help the industry of coconuts in the next future. More research is still needed in this ambit.

This work analyzes the visibility and scientific impact of publications related to agricultural value chains. The incidence of bibliometric indicators allows for the interpretation of bibliographic information generated worldwide. Objective: The objective of this research is to analyze the published literature and bibliometric indicators on agricultural value chains. The Web of Science database was used to extract value chains data. The study analyzed articles published between 2010 and 2020. The keywords used are "agricultural value chains'' and articles from journals or studies related to the subject were selected for bibliometric analysis and methodological review. In the search for the keyword, a total of 4208 results were extracted, of which 1,669 records were considered for analysis. The bibliometric analysis of the data reveals that Wageningen University (55) has the highest number of publications, followed by Chinese Acad Sci (26). The author Klerkx L (9) has the highest number of records, followed by Hellin J (7). With respect to the countries with the greatest contributions on the subject are: the People's Republic of China, Germany, Italy, France and the United States. The study contributes to the analysis of bibliometrics and provides a methodological review of published journal articles on agricultural value chains. This bibliographic study presents the history of research development in agricultural value chains.

Climate adaptation is a major challenge. Chasing the sufficient amount of hay is getting in higher priority. Distant mass hay producers give favourable offers despite long distances. Quality is also gaining position and indicators like RFQ (Relative Forage Quality) is highlighting the marketing language. Hay market as we knew no longer exists in Hungary. Most farmers produce their own hay and do not spend extra cents to buy bales. Climate change however, force them to adapt and store more bales for the future. Horse owners and dairy farmers are the main driver to convince hay producers to provide high quality forage. We gathered Hungarian regional hay-price information and evaluated the trends in this sector. The demand-driven hay-price is in contradiction with premium quality timothy grass hay.

This study examines whether information about the winners of the Sustainability Reporting Award (SRA) contributes to the usefulness of the information in the financial statements. This study used a sample consisting of 110 winners of SRA (SRA firms) and 110 companies that did not receive SRA (non-SRA firms) from 2008 to 2016. The study found that earnings per share (EPS), book value per share (BVPS), and earnings per share change (EPSC) are value relevant information. Results of comparison between SRA firms and non-SRA fimrs, this study found that EPS positive association with stock price and with returns for SRA firms is higher than that for non-SRA firms. Findings of this study also show that, value relevance of BVPS for non-SRA firms is higher than that for SRA firms. When mesures of Price and BVPS are transformed into natural logarithm, the value relevance of BVPS for SRA firms is higher than that for non-SRA firms. Thus, the results are sensitive to measures of the variables. The findings of this study indicate that information about the winners of SRA contributes to the usefulness of financial statements.

Due to their short range (2–500 nm), Auger electrons (Auger e-) have the potential to induce nano-scale physiochemical damage to biomolecules. Although DNA is the primary target of Au-ger e-, it remains challenging to maximize the interaction between Auger e- and DNA. To assess the DNA-damaging effect of Auger e- released as close as possible to DNA without chemical damage, we radio-synthesized no-carrier-added (n.c.a.) [189, 191Pt]cisplatin and evaluated both its in vitro properties and DNA-damaging effect. Cellular uptake, intracellular distribution, and DNA binding were investigated, and DNA double-strand breaks (DSBs) were evaluated by im-munofluorescence staining of γH2AX and gel electrophoresis of plasmid DNA. Approximately 20% of intracellular radio-Pt was in a nucleus, and about 2% of intra-nucleus radio-Pt bound to DNA, although uptake of n.c.a. radio-cisplatin was low (0.6% incubated dose after 25-h incuba-tion), resulting in the frequency of cells with γH2AX foci was low (1%). Nevertheless, some cells treated with radio-cisplatin had γH2AX aggregates unlike non-radioactive cisplatin. These findings suggest n.c.a. radio-cisplatin binding to DNA causes severe DSBs by release of Auger e- very close to DNA without chemical damage by carriers. Efficient radio-drug delivery to DNA is necessary for successful clinical application of Auger e-.

Background: Large-cell neuroendocrine carcinoma presents significant treatment challenges owing to its rarity and limited therapeutic options. The LANCE study was designed to explore the survival benefits of incorporating atezolizumab in chemotherapy for metastatic LCNEC. Methods: In this non-randomized study, patients with metastatic LCNEC were treated with ei-ther standard chemotherapy plus atezolizumab or standard chemotherapy alone. The primary outcomes measured were progression-free survival (PFS) and overall survival (OS), with an ex-ploratory analysis of miR375 in plasma as a potential biomarker. Results: Of the 22 screened patients, 17 met the inclusion criteria and were stratified into the atezolizumab and chemotherapy (n=10) or chemotherapy alone(n=7) groups. After a median follow-up of 23.3 months, the 12-month survival rate for the atezolizumab group was 57.1% (95% CI: 32.6%-100%) and 45.7% at 24 months (95% CI: 22.4%-93.2%). In contrast, the chemotherapy group had a 14.3% survival rate at both 12 and 24 months (95% CI: 2.33%-87.7%). The log-rank test for survival showed a statistically significant difference in the atezolizumab-treated group (chi-squared = 4, df = 1, p = 0.04). A non-significant correlation was found between disease pro-gression and elevated levels of miR375. Conclusions: This pilot study suggests that atezolizumab combined with chemotherapy may be effective in treating metastatic LCNEC. The non-significant correlation between plasma miR375 levels and disease progression suggests its biomarker potential, warranting further validation research.

To weaken the harm of Al-Si coating and increase the strength of welded joint, variable thickness of Ni foil (Ni, an austenitic formation element) was added into the lap laser welding Al-Si coated 22MnB5 hot stamping steel/galvanized steel joints. The joints' weld appearance, microstructure, and mechanical properties were explored. The weld altered from X-shape to Y-shape with the increased thickness of Ni foil. During welding, Al-Si coating was melted and diluted into the welding pool, forming δ-ferrite (a rich-Al phase with low toughness and strength) in FZ and FB. This phase deteriorated the strength of the joints. After adding Ni, the amount and size of the δ-ferrite phase decreased. With a significant thickness of Ni foil, δ-ferrite would disappear. However, a new phase (FM, rich-Ni phase) probably formed except PM(a no or negligible Ni phase). The heat-affected zone (HAZ) on the side of 22MnB5 comprised a coarse martensite zone, refined martensite zone, martensite+ferrite zone, and tempered martensite zone from the FZ to the basic material. HAZ on the side of galvanized steel mainly contained ferrite and pearlite. After adding Ni foil, the strength of the joint was more than that without Ni. The maximum strength of the joint can be up to 679MPa because of the disappearance of δ-ferrite. Meanwhile, the toughness of the joint increased. The fracture mode was from three mixed fractures(cleavage, quasi-cleavage, and dimple) to one fracture(dimple).

Qualitative and quantitative values estimation is a crucial aspect of social data science and plays a vital role in social and psychological research. Numerous methods of personal values measurement such as Schwartz Value Survey (SVS) and its re-modified versions have been proposed and invented, but many are challenged with one or more limitations. In this article, an alternative approach in a new paradigm of values measurement called Kabiru’s Value Survey (KVS) was proposed to measure the relative degree of importance or significance attached to particular value-actions of an individual(s) in a given population over a period. The methodological innovations in KVS unlike other existing methods of human value measurement include the use of habitually reported practices associated with a particular value-action in place of judging the series of Schwartz hypothetical statements, the use of multiple dependent variables rather than a single coded hypothetical statement. In terms of data analysis, a new approach of multivariate compression is introduced which merges the chain of multiple dependent variables into one coded scale. Psychometric result interpretation is also another innovative aspect of KVS methodology. Finally, the proposed methodology however solved some of the criticized limitations of the other methods of human value measurement.

Ozonated oil has several benefits for humans, as it contributes to numerous interventions, maintaining the quality of life and the well-being of individuals. Being a natural product, it has few or almost no side effects. Thus, the study aimed to verify the sensitivity and/or resistance of fixed o “Ozonated” and “Non-Ozonated” oils from Mauritia flexuosa (Buriti), Carapa guaianensis (Andiroba) and essential “Ozonated” oils from Menta piperita (Mint), Eugenia caryophyllus (Clove) in different concentrations, against internationally known bacteria from the American Type Culture Collection – ATCC, comparing with the “Non-Ozonated” versions of the respective oils, using the Agar diffusion technique. Thus, it is evident that the ozonation of the fixed oils of Buriti and Andiroba, as well as the essential oils of Mint and Clove, provided significant results, although they were statistically different. The Buriti and Andiroba oil were ineffective in inhibiting microorganisms. On the other hand, the essential oil of Mint and Clove obtained similar activity of inhibition of microorganisms. With regard to Ozonation, the Essential Oil of “Ozonated” Clove provided greater activity than the “Non-Ozonated” one, which inhibited only one tested microorganism, in addition to producing changes in its chemical composition, requiring individualized studies for the ozonation of each essential oil.

Microbe bioengineering has the potential to improve the nutritional value and health benefits of food products. Modifying microbial cells to produce specific proteins or compounds that can improve human health is one approach. Penicillin and recombinant insulin are two examples of this. The production of recombinant insulin by genetically modified E. coli bacteria has transformed diabetes treatment by providing a consistent and cost-effective source of insulin. Previously, insulin was extracted from the pancreas of animals, which was an expensive process that frequently resulted in impurities that could cause adverse reactions. Bioengineered insulin is now the standard diabetes treatment, providing a safe and effective method of controlling blood glucose levels. Bacteria, for example, can be genetically modified to produce vitamins like B12, which are difficult to obtain from plant sources. Likewise, yeasts can be genetically modified to produce β-carotene, a precursor to vitamin A that is required for vision, immune function, and skin health. Overall, bioengineered microorganisms have the potential to provide significant health benefits by producing essential compounds and proteins. Because of ongoing advances in genetic engineering techniques and understanding microbial metabolism, the possibilities for improving human health through bioengineering are limitless.

We present a normative methodology, for value-pricing B2B services, using a Nash Equilibrium mechanism. Value is fundamental to any service, yet it has defied a definition. The literature is conspicuously silent on how to define value, but abounds in richly descriptive characterizations. To overcome this deficit, we focus on the financial economics of service-value. We formulate an axiomatic definition and a differential equation that embodies the idea of service-value. We specify a set of value axioms and multidisciplinary postulates that coherently form our service-value constructs. Value-pricing is challenging. It is natural that providers desire a high price and customers want a low price. Realistically, both will agree on a win-win price. To uncover this price, we specify an algorithm to reveal the Nash Equilibrium. Once agreed, it validates providers’ and customers’ commitments, and payment obligations. Service value is cocreated by both provider and customer. For a reciprocal process, its treatment is remarkably asymmetric favoring the customer. We argue that one-sided descriptions of value-in-use and value-proposition are limiting mental models. We propose the additional ideas of value-from-use and value-supposition to strengthen the conceptual symmetry of cocreation. Our work reveals a critical gap in service science, metrology. Metrology, the science of measurements, is absent from service-science. Service-value is silent on the questions of quantities, units, scales, measurement principles and instruments. We argue for a call to action for Service Metrology. We sketch a roadmap of actionable suggestions to get started.

The correct selection of the value of p is a complex and iterative procedure that requires experience in the interpretation of the obtained interpolated maps. Inverse Distance Weighting is a method applied to the porosities of the K and L hydrocarbon reservoirs, discovered in the Neogene (Lower Pontian) subsurface sandstones in the northern Croatia (Pannonian Basin System). They represent small and large data samples. Also a standard statistical analysis of the data was made, followed by the qualitative-quantitative analysis of the maps, based on the selection of different values of the power distance exponent (p-value) for the K and L reservoirs maps. According to the qualitative analysis, for a small data set, p-value could be set on 1 or 2 giving the most optimal result, while for a large data set, a p value of 3 and 4 could be applied. By quantitative analysis, for the case of small data p=2 is recommended, resulting in a root mean square error value of 0.03458, a mean absolute error of 0.02013 and a median absolute deviation of 0.00546. Oppositely, a p-value of 3 and 4 is selected as appropriate for a large data set, with root mean square errors of 0.02435 and 0.02437, mean square errors of 0.01582 and 0.01509 and median absolute deviations 0.00896 and 0.00444. Eventually for a small data set, it is recommended to use a p-value of 2, and for a large data set, a p-value of 3 or 4.

Automation of vegetable seedling transplanting has provided opportunities for saving labors and improving productivity. Some changes in seedling agronomy are necessary for efficient transplanting. In this study, the local nursery substrates were added with the herbaceous peat, the sphagnum peat and the coir peat, respectively. Effects of the new compound substrates were investigated on the seedling qualities and the root-substrate strength. In the results, we found that the addition of these horticultural mediums significantly affected the physiochemical properties of the original substrates. Under the same nursery conditions, some appropriate additions could promote the seedling growth. And the deficient or excessive additions were to inhibit the growing development of seedlings and their roots. The corresponding additions would also improve the structural characteristics of the root lumps. Generally, the nursery substrates added with the sphagnum peat were relatively optimized in contribution to the seedling qualities and the root-substrate strength. Especially as the commercial substrate and the sphagnum peat were mixed at the volume ratio of 2:1, the dry matter accumulation of seedlings was 2.18 times more than the original. Their root lumps had the best consolidation strength, which may be an effective application for the necessary qualities of seedlings for automatic transplanting.

To expand the application scope and increase the demand for non-crimp fabrics (NCFs) as a lightweight vehicle material, the delamination and thermal strain in NCF composites must be restricted. Accordingly, to simultaneously improve the interfacial bonding and thermal stability of the NCF composites, in this study the epoxy resin, in which SiO2 nanoparticles was modified by a silane coupling agent, were infused to the stacked NCFs and between the layers of NCFs through the vacuum-assisted resin infusion molding (VARIM) process.

A primary challenge facing conservationists is reconciling the human needs of forest adjacent communities with the needs of conserving forest biodiversity, especially in tropical regions with growing populations of rural poor. Agroforestry has the potential to simultaneously provide for human needs and enhance forest biodiversity, but the complex interactions and feedbacks between the social and natural dimensions are relatively undescribed and thus systematic implementation is rare. The attributes of trees on farms required for human needs and conservation value may conflict. For example, exotic species in monoculture may provide the most economic value for farmers, while relic or planted indigenous tree mixtures may be more valuable for biological conservation. The objective of this study was to explore whether agroforestry practices in a moist tropical forest ecosystem in Kenya can simultaneously provide timber and fuelwood value to small-holder farmers while extending forest tree biodiversity. We described the agroforestry attributes on farms around a tropical forest, assessed the relationship between number and biomass of timber/fuelwood trees and tree biodiversity, and explored the relationships between forest tree diversity attributes and farm tree diversity attributes on a landscape scale using spatial analysis. We found that the diversity and number of trees on farms in this area are extensive yet variable, but that no significant relationship exists between the number of timber/fuelwood trees and tree diversity. This suggests that the two values of agroforestry may not be in conflict, due mainly to the high diversity of trees used for fuelwood. We also found that trees on farms in the larger landscape add to the conservation value of forest tree biodiversity and could be important components in conservation management. If agroforestry is to play an increasingly active role in conserving biodiversity in human-dominated landscapes, particularly in areas of dense subsistence farmer populations, increase recognition needs to be given to farmer’s perception of the value of trees and their selection of what trees to plant or maintain.

Economic development and advancements in information technology contributed to the shift on accounting objective from commission responsibility view to decision-making useful view. The decision-making useful view claims that the accounting measurement methods should be changed to improve the usefulness of accounting information, to enable information users to make correct decisions. In addition, the development of financial instruments leads to the birth of fair value accounting. In recent years, fair value has been one of the most important measurement methods in the International Accounting Standard and US Generally Accepted Accounting Principles. However, China has been quite cautious when it comes to applying fair value full time, especially after the global financial crisis happened in 2008, wherein fair value accounting was exposed to strong suspicion. Hence, studying the value relevance of fair value is of great significance to exploring the accounting profession and reforming accounting standards. This paper attempts to investigate the value-relevance of fair value based on the data of listed financial companies and manufacturing companies in China. The results indicate that the fair value information in the financial industry has a strong explanatory influence to corporate share price. In contrast, the fair value information shows limited relevance in the manufacturing industry. Finally, consulting with the results of normative analysis and empirical study, this paper suggests several rational advices for the application of fair value in China.

A series of nanospherical shaped silicates containing heteroatoms (Al, Zr or Ti) were successfully synthesized using TEOS or silica colloids as silicon source. These metallosilicate nanospheres were used as silicon nutrients to obtain silicalite zeolites having micro-mesoporosity with improved textural properties. The results demonstrated that TEOS acted as a suitable silicon source to produce amorphous silicates and a spherical-type hierarchical zeolite architecture with Zr and Ti heteroatoms included in their framework, with preferable particle size and crystallinity. The surface functionality of the mesostructured nanospheres and zeolite silicates provide active centers for the esterification of glycerol with acetic acid (EG) reaction. Besides, the dispersion of Cu or Fe entities on the surface of the nanospherical silicates and zeolites provided good catalytic performances in the esterification of glycerol to valuable acetins.

Background: the study aimed at comparing the prognostic importance of Heart Rate (HR) and of QT corrected (QTc) according to Fridericia, Framingham and Bazett methods, in a large non-selected population. Methods: the analysis of digital Electrocardiograms archived from 2008 to 2022 in the metropolitan area of Modena, Italy, was made. The population under study was divided into three age-groups and survival analysis was performed. Results: 131.627 patients were enrolled and during the follow-up (mean 1641.4 days), all-cause mortality was 8.9%. Both HR and QTc were associated with mortality. All-cause mortality significantly increased from HR values greater than 81 BPM and from QTc values greater than 440 msec in young subjects and 455 msec in old subjects (values of the 75th percentiles/optimal operating point). Cox analysis confirmed the better prognostic value of Bazett’s QTc and of HR in the whole population and in the three age-groups. Conclusion: Bazett’s method performed better than other methods but unexpectedly HR had the same or a better correlation with all-cause mortality. Since HR is simple and readily available, its evaluation should be improved. However, reference values for QTc and for HR are difficult to define causing many confounding factors and further population-study are required.

Higher education informatization (HEI) is an interdisciplinary field that examines the use and integration of information and communication technologies (ICTs) in higher education. This paper provides a bibliometric and visual analysis of the research trends, patterns, and topics in this field. Using the Web of Science database, we selected and analyzed 199 SCI and SSCI papers on HEI published from 2000 to 2023 by VOSviewer and CiteSpace software. The results indicate that the publication volume of HEI research has grown significantly in recent years, with China and the US being the most productive and influential countries. The author network shows the collaboration and contribution of different researchers and institutions, while the journal network reveals the multidisciplinary nature and scope of the field. The keyword network and the burst keyword analysis identify the main research themes and the emerging hot topics in HEI, such as online learning, big data, and artificial intelligence. The co-citation network of sources illustrates the theoretical and methodological foundations and influences of the field. The paper concludes with some implications and suggestions for future HEI research.

Metaverse has become an emerging trend for both academia and industry, and it seems to concern the next generation of the Internet. Although it is still in its grassroots, metaverse is estimated to bring disruption to people’s lives. One of the effects concerns the generation of new value oppor-tunities that don't exist in real life. These new types of value as well as their impact on people's lives must be explored. In this respect, this paper utilizes literature evidence to define the value types of metaverse, which are circulated with experts from the focus group on metaverse of the Interna-tional Telecommunications Union. Results uncover economic, public, and social values that metaverse generates, which can ensure its financial viability and the community's social sustaina-bility. The economic value sources come from both the industrial and the commercial sectors, while the public values concern citizen empowerment and government efficiency. The social values of metaverse concern employment growth, and the provision of immersive experiences in enter-tainment and education environments. Finally, this paper critically reviews their role for envi-ronmental, economic, and social sustainability. The literature review indicated that metaverse can on the one hand, enhance sustainability but on the other hand, it can cause environmental impact.