Search Results (6,989)

This study investigates the influence of corporate governance on reducing financial statement fraud (FSF) in Jordanian service and industrial companies listed on the Amman Stock Exchange from 2018 to 2022. To achieve this, the study employed the Beneish M-score model to assess the likelihood of FSF and logistic regression to examine the influence of corporate governance structure on fraud mitigation. The study identified 13 independent variables, including board size, board director’s independence, board director’s compensation, non-duality of CEO and chairman positions, board diversity, audit committee size, audit committee accounting background, number of annual audit committee meetings, external audit fees, board family business, the presence of women on the board of directors, firm size, and market listing on FSF. The study included 74 companies from both sectors—33 from the industrial sector and 41 from the service sector. Primary data was collected from financial statements and other information published in annual reports between 2018 and 2022. The results of the study revealed a total of 295 cases of fraud during the examined period. Out of the 59 companies analyzed, 21.4% demonstrated a low probability of fraud, while the remaining 78.6% (232 observations) showed a high probability of fraud. The results indicate that the following corporate governance factors significantly impact the mitigation of financial statement fraud (FSF): independent board directors, board diversity, audit committee accounting backgrounds, the number of audit committee meetings, family business involvement on the board, and firm characteristics. The study provides several recommendations, highlighting the importance for companies to diversify their boards of directors by incorporating different perspectives and experiences. Full article

This paper analyzes the availability of lithium resources required to support a global decarbonized energy system featuring electrical energy storage based on lithium iron phosphate (LFP) batteries. A net-zero carbon grid consisting of existing nuclear and hydro capacity, with the balance being a 50/50 mix of wind and solar power generation, is assumed to satisfy projected world electrical demand in 2050, incorporating the electrification of transportation. The battery electrical storage capacity needed to support this grid is estimated and translated into the required number of nominal 10 MWh LFP storage plants similar to the ones currently in operation. The total lithium required for the global storage system is determined from the number of nominal plants and the inventory of lithium in each plant. The energy required to refine this amount of lithium is accounted for in the estimation of the total lithium requirement. Comparison of the estimated lithium requirements with known global lithium resources indicates that a global storage system consisting only of LFP plants would require only around 12.3% of currently known lithium reserves in a high-economic-growth scenario. The overall cost for a global LFP-based grid-scale energy storage system is estimated to be approximately USD 17 trillion. Full article

Currently, various pruning strategies including different methods and distribution types are commonly used to reduce the number of FLOPs and parameters in deep learning models. However, their impact on actual energy savings remains insufficiently studied, particularly in resource-constrained settings. To address this, we introduce PruneEnergyAnalyzer, an open-source Python tool designed to evaluate the energy efficiency of pruned models. Starting from the unpruned model, the tool calculates the energy savings achieved by pruned versions provided by the user, and generates comparative visualizations based on previously applied pruning hyperparameters such as method, distribution type (PD), compression ratio (CR), and batch size. These visual outputs enable the identification of the most favorable pruning configurations in terms of FLOPs, parameter count, and energy consumption. As a demonstration, we evaluated the tool with 180 models generated from three architectures, five pruning distributions, three pruning methods, and four batch sizes, using another previous library (e.g. FlexiPrune). This experiment revealed the significant impact of the network architecture on Energy Reduction, the non-linearity between FLOPs savings and energy savings, as well as between parameter reduction and energy efficiency. It also showed that the batch size strongly influences the energy consumption of the pruned model. Therefore, this tool can support researchers in making pruning policy decisions that also take into account the energy efficiency of the pruned model. Full article

Understanding the alterations to the shoot and root traits of rapeseed (Brassica napus) in response to salt stress is vital for improving its ability to thrive in saline-prone regions. This research aims to evaluate the responses of shoot and root traits of rapeseed at the vegetative stage under salt- and salicylic acid-induced stress in hydroponic culture. Five parents and ten F₃ segregants of rapeseed were subjected to three treatments: T1: control, T2: 8 dSm⁻¹ salt, and T3: 8 dSm⁻¹ salt + 0.1 mM salicylic acid at 21 days of age. Salinity stress significantly reduced the estimated root surface area by 54% compared to control, highlighting the plasticity of roots under stress. The simultaneous application of salt and SA did not alleviate the salinity stress, but rather reinforced the degree of stress and decreased the number of leaves, diameter of the main axis, chlorophyll content, and estimated root surface area by 18.5%, 15.4%, 38.8%, and 23%, respectively, compared to T2. The parental genotype M-245 followed by F₃ genotype M-232×M-223 accounted for the higher overall estimated root surface area. These results provide novel insights into the responses of root traits in rapeseed breeding lines under dual treatment, which hold promising implications for future rapeseed breeding efforts focused on sustainable rapeseed production. Full article

High-grade serous ovarian cancer (HGSOC) is the most common and aggressive subtype of ovarian cancer, accounting for approximately 70% of cases. This study investigates genetic mutations and their associations with overall survival (OS), complete cytoreduction (R0), and platinum response in patients undergoing either primary debulking surgery followed by adjuvant chemotherapy (PDS) or neoadjuvant chemotherapy followed by interval debulking surgery (NACT). Genetic analysis was performed on 43 primary HGSOC tumor samples using targeted massive parallel sequencing via next-generation sequencing (NGS). Clinical and molecular data were evaluated collectively and through subgroup comparisons between PDS and NACT cohorts. All analyzed samples harbored genetic alterations. Univariate survival analysis revealed that the total number of mutations (p = 0.0035), as well as mutations in HRAS (p = 0.044), FLT3 (p = 0.023), TP53 (p = 0.03), and ERBB4 (p = 0.007), were significantly associated with poorer OS. Multivariate Cox regression integrating clinical and molecular data confirmed that ERBB4 mutations are independently associated with adverse outcomes. These findings reveal a distinctive mutational landscape between the PDS and NACT groups and suggest that ERBB4 alterations may define a particularly aggressive tumor phenotype. This study contributes to a deeper understanding of HGSOC biology and may support the development of novel therapeutic targets and personalized treatment strategies in the context of precision oncology. Full article

Background and Objectives: Acute metastatic cord compression (AMSCC) and femoral impending/pathological fracture negatively impact a patient’s quality of life, morbidity and survival, and are considered significant life events. This study aims to compare AMSCC and FMD as distinct yet overlapping metastatic orthopedic emergencies, addressing whether they represent sequential disease stages or distinct patient subpopulations—an analysis critical for prognosis and treatment planning. Materials and Methods: Records of all patients who underwent surgery for a femoral metastatic disease (FMD) over a decade (2004–2015) and patients who were treated for acute metastatic spinal compression (AMSCC) (2007–2017) were retrieved. There were no patients lost to follow-up. Results: The treatment cohorts were similar in terms of age, gender, tumour origin, and the number of spinal metastases. Fifty-four patients were diagnosed with AMSCC. Following treatment, the Frankel muscle grading improved by 0.5 ± 0.8 grades. Two hundred and eighteen patients underwent surgical intervention for FMD. Seventy percent of femoral metastases were located in the femoral neck and trochanteric area. Impending fractures accounted for 52% of the cohort. The FMD cohort, including impending and pathological fractures, was similar to the AMSCC cohort in terms of age and the time interval between cancer diagnosis and surgery (56.7 ± 74.2 vs. 51.6 ± 69.6, respectively, p = 0.646). The Karnofsky functional score was higher for the FMD cohort (63.3 ± 16.2) than for the AMSCC cohort (48.5 ± 19.5; p < 0.001). The mean survival time for the FMD cohort was double that of the AMSCC, at 18.4 ± 23.5 months versus 9.1 ± 13.6 months, respectively (p = 0.006). Conclusions: In conclusion, this study is novel in proposing that FMD and AMSCC are distinct clinical entities, differing in their impact on patient function and, most importantly, on patient survival. Full article

This work presents a new approach to introducing a new product in a production workshop, taking into account the products already introduced in the production lines. The proposal is based on a study of the skill requirements of the workforce and the mechanical modifications of the product, with a multi-criteria decision-making process using fuzzy logic. This approach makes it possible to select the most suitable production line, minimise the number of machine changes, and reduce the time required to adapt the workforce, while ensuring the shortest possible order processing time. Full article

Operations management personnel emphasize the maintenance of workforce empowerment on the shop floor. This is made possible by implementing effective operations and human resource management practices. However, organizations are adept at controlling the workforce empowerment domain within operational scenarios. In the current industry revolution scenario, industry personnel often face failure due to a laggard mindset in the face of industry revolutions. There are higher possibilities of failure because of standardized operations controlling the shop floor. Organizations utilize well-established human resource concepts, including McClelland’s acquired needs theory, Herzberg’s two-factor theory, and Maslow’s hierarchy of needs, in order to enhance the workforce’s performance on the shop floor. Current SME individuals require fast-paced approaches for tracking the performance and idleness of a workforce in order to control them more efficiently in both flexible and transformational stages. The present study focuses on investigating the parameters and factors that contribute to workforce empowerment in an industrial revolution scenario. The present research is used to develop a framework utilizing operations and human resource management approaches in order to identify and address the issues responsible for deteriorating workforce contributions. The framework includes HRM and operations management practices, including Herzberg’s two-factor theory, Maslow’s theory, and lean and smart approaches. The developed framework contains four phases for achieving desired outcomes on the shop floor. The developed framework is validated by implementing it in a real-life electric vehicle manufacturing organization, where the human resources and operations team were exhausted and looking to resolve employee-related issues instantly and establish a sustainable work environment. The current industry is transforming from Industry 3.0 to Industry 4.0, and seeks future-ready innovations in operations, control, and monitoring of shop floor setups. The operations management and human resource management practices teams reviewed the results over the next three months after the implementation of the developed framework. The results revealed an improvement in workforce empowerment within the existing work environment, as evidenced by reductions in the number of absentees, resignations, transfer requests, and medical issues, by 30.35%, 94.44%, 95.65%, and 93.33%, respectively. A few studies have been conducted on workforce empowerment by controlling shop floor scenarios through modifications in operations and human resource management strategies. The results of this study can be used to fulfil manufacturers’ needs within confined constraints and provide guidelines for efficiently controlling workforce performance on the shop floor. Constraints refer to barriers that have been decided, including production time, working time, asset availability, resource availability, and organizational policy. The study proposes a decision-making plan for enhancing shop floor performance by providing suitable guidelines and an action plan, taking into account both workforce and operational performance. Full article

Articulated Tugs and Barges (ATBs) are increasingly recognised for their effectiveness in transporting chemicals, petroleum, bulk goods, and containers, primarily due to their exceptional flexibility and fuel efficiency. Recent projections indicate that the ATB market is on track for significant growth, which is expected to lead to an increase in the annual growth rate from 2025 to 2032. This study aims to analyse the current advancements in ATB technology and provide insights into the ATB fleet and the systems that connect tugboats and barges. Furthermore, it highlights the advantages of this transportation system, especially regarding its role in enhancing energy efficiency within the maritime transport sector. Currently, there is limited information available in the public domain about ATBs compared to other commercial vessels. The analysis reveals that much of the required information for modern ATB design is not accessible outside specialised design companies. The study also focuses on conceptual design aspects, which include the main dimensions, articulated connections, propulsion systems, and machinery, concluding with an evaluation of economic viability. Special emphasis is placed on defining the main dimensions, which is a critical part of the complex design process. In this context, the ratios of length to beam (L/B), beam to draft (B/D), beam to depth (B/T), draft to depth (T/D), and power to the number of tugs cubed (Pw/N³) are established as design control parameters in the conceptual design phase. This aspect underscores the novelty of the present study. Additionally, the economic viability is analysed in terms of both CAPEX (capital expenditures) and OPEX (operational expenditures). While CAPEX does not significantly differ between the methods used in different types of commercial ships, OPEX should account for the unique characteristics of ATB vessels. Full article

Background/Objectives: The number needed to vaccinate (NNV) is a metric commonly used to evaluate the public health impact of a vaccine as it represents the number of individuals that must be vaccinated to prevent one case of disease. Traditional calculations may underestimate vaccine benefits by neglecting indirect effects and duration of protection (DOP), resulting in NNV overestimation. This study evaluated the NNV for the pediatric 20-valent pneumococcal conjugate (PCV20) US immunization program, as compared to PCV13, with a unique approach to NNV. Methods: A multi-cohort, population-based Markov model accounting for indirect effects was employed to calculate the NNV of PCV20 to avert a case of pneumococcal disease, invasive pneumococcal disease (IPD), hospitalized non-bacteremic pneumonia (NBP), ambulatory NBP, and otitis media (OM), as well as to prevent antibiotic-resistant cases and antibiotic prescriptions. Results: The mean NNV over a 25-year time horizon to prevent one case of pneumococcal disease was 6, with NNVs of 854 for IPD, 106 for hospitalized NBP, 25 for outpatient NBP, and 9 for OM, 11 for a course of antibiotic, and 4 for resistant disease. The mean NNV per year decreased over time, reflecting the DOP and increasing indirect effects over time. Conclusions: This study presents a novel approach to NNVs and shows that relatively few vaccinations are required to prevent disease. The decrease in NNV over time highlights the necessity of including DOP and indirect effects in NNV calculations, ensuring a more realistic assessment of a vaccine’s impact. Full article

Plastic (P) and microplastic (MP) pollution in marine and freshwater environments is an increasingly urgent issue that needs to be addressed at many levels. The Seabin (an easily operated and cost-effective floating debris collection device) can help clean up buoyant plastic debris in calm waters while monitoring water pollution. A Seabin was used to conduct a comparative analysis of plastic and microplastic concentrations in northern Lake Garda (Italy) during peak and low tourist seasons. The composition of the litter was further investigated using Fourier-Transform Infrared (FTIR) spectroscopy. The analysis showed a decreased mean amount of plastic from summer (32.5 mg/m³) to autumn (17.6 mg/m³), with an average number of collected microplastics per day of 45 ± 15 and 15 ± 3, respectively. Packaging and foam accounted for 92.2% of the recognized plastic waste products. The material composition of the plastic mass (442 pieces, 103.0 g) was mainly identified as polypropylene (PP, 47.1%) and polyethylene (PE, 21.8%). Moreover, 313 microplastics (approximately 2.0 g) were counted with average weight in the range of 1–16 mg. A case study of selected plastic debris was also conducted. Spectroscopic, microscopic, and thermal analysis of specimens provided insights into how aging affects plastics in this specific environment. The purpose of this study was to establish a baseline for further research on the topic, to provide guidelines for similar analyses from a multidisciplinary perspective, to monitor plastic pollution in Lake Garda, and to inform policy makers, scientists, and the public. Full article

The development of mining operations in high-altitude regions is associated with a number of geomechanical challenges caused by increased rock fracturing, adverse climatic conditions, and high seismic activity. These issues are particularly relevant for the exploitation of gold ore deposits, where the stability of open-pit slopes directly affects both safety and extraction efficiency. The aim of this study is to develop and practically substantiate a comprehensive approach to assessing and ensuring slope stability, using the Bozymchak gold ore deposit—located in a high-altitude and seismically active zone—as a case study. The research involves the laboratory testing of rock samples obtained from engineering–geological boreholes, field shear tests on rock prisms, laser scanning of pit slopes, and digital geomechanical modeling. The developed calculation schemes take into account the structural features of the rock mass, geological conditions, and the design contours of the pit. In addition, special bench excavation technologies with pre-shear slotting and automated GeoMoS monitoring are implemented for real-time slope condition tracking. The results of the study make it possible to reliably determine the strength characteristics of the rocks under natural conditions, identify critical zones of potential collapse, and develop recommendations for optimizing slope parameters and mining technologies. The implemented approach ensures the required level of safety. Full article

The primary objective of any conservation breeding program is to preserve the genetic diversity of populations. This objective is a persistent challenge, especially in small populations which are prone to loss of heterozygosity. In this study, we proposed a novel parent-selection strategy aimed at the long-term maintenance of high levels of genetic diversity. Our approach is based on estimating the Probability of Offspring Heterozygosity (POH)—the likelihood that a mating will produce heterozygous offspring—using SNP genotype data. This strategy was evaluated through computer simulations, where parental pairs with the highest POH values were preferentially selected to produce the next generation. Simulations explored the effects of varying the number of breeding pairs, and the number of unlinked SNP markers. Selection based on POH resulted in observed heterozygosity (H_OBS) consistently exceeding expected heterozygosity (H_EXP), a trend that was sustained for up to 1000 generations. While further evaluation is needed within more complex population genetic frameworks—accounting for linkage disequilibrium, recombination, optimal contribution, and phenotypic selection—our findings highlight the potential of POH as a valuable tool for enhancing genetic diversity in conservation breeding programs. Full article

Maternal and child health during pregnancy is an important issue in global public health, and the classification accuracy of fetal cardiotocography (CTG), as a key tool for monitoring fetal health during pregnancy, is directly related to the effectiveness of early diagnosis and intervention. Due to the serious category imbalance problem of CTG data, traditional models find it challenging to take into account a small number of categories of samples, increasing the risk of leakage and misdiagnosis. To solve this problem, this paper proposes a two-step innovation: firstly, we design a method of adaptive adjustment of misclassification loss function weights (MAAL), which dynamically identifies and increases the focus on misclassified samples based on misclassification rates. Secondly, a primary and secondary correction network model (MAC-NET) is constructed to carry out secondary correction for the misclassified samples of the primary model. Experimental results show that the method proposed in this paper achieves 99.39% accuracy on the UCI publicly available fetal health dataset, and also obtains excellent performance on other domain imbalance datasets. This demonstrates that the model is not only effective in alleviating the problem of category imbalance, but also has very high clinical utility. Full article

Food safety concerns related to pesticide residues in fruits and vegetables have increased globally, particularly in regions where monitoring programs are scarce or inconsistent. This study provides the first multi-year evaluation of pesticide contamination and associated dietary risks in Cape Verde, an African island nation increasingly reliant on imported produce. A total of 570 samples of fruits and vegetables—both locally produced and imported—were collected from major markets across the country between 2017 and 2020 and analyzed using validated multiresidue methods based on gas chromatography coupled to Ion Trap mass spectrometry (GC-IT-MS/MS), and both gas and liquid chromatography coupled to triple quadrupole tandem mass spectrometry (GC-QqQ-MS/MS and LC-QqQ-MS/MS). Residues were detected in 63.9% of fruits and 13.2% of vegetables, with imported fruits showing the highest contamination levels and diversity of compounds. Although only one sample exceeded the maximum residue limits (MRLs) set by the European Union, 80 different active substances were quantified—many of them not authorized under the current EU pesticide residue legislation. Dietary exposure was estimated using median residue levels and real consumption data from the national nutrition survey (ENCAVE 2019), enabling a refined risk assessment based on actual consumption patterns. The cumulative hazard index for the adult population was 0.416, below the toxicological threshold of concern. However, when adjusted for children aged 6–11 years—taking into account body weight and relative consumption—the cumulative index approached 1.0, suggesting a potential health risk for this vulnerable group. A limited number of compounds, including omethoate, oxamyl, imazalil, and dithiocarbamates, accounted for most of the risk. Many are banned or heavily restricted in the EU, highlighting regulatory asymmetries in global food trade. These findings underscore the urgent need for strengthened residue monitoring in Cape Verde, particularly for imported products, and support the adoption of risk-based food safety policies that consider population-specific vulnerabilities and mixture effects. The methodological framework used here can serve as a model for other low-resource countries seeking to integrate analytical data with dietary exposure in a One Health context. Full article