Search Results (19,802)

This study explores how corporate governance reforms can enhance financial reporting quality and organizational transparency, focusing on Greece’s transition from Law 3016/2002 to Law 4706/2020. The legislative reform aimed to modernize governance structures, align national practices with international standards, and strengthen investor protection in a post-crisis economic environment. Moving beyond a simple legal comparison, the study examines how Law 3016/2002’s formal compliance model contrasts with Law 4706/2020’s more substantive accountability framework. We hypothesize that Law 4706/2020 introduces substantively stronger governance mechanisms than its predecessor, thereby improving transparency and investor protection, while compliance with the new law imposes materially greater administrative and financial burdens, especially on small- and mid-cap firms. Methodologically, the research employs a narrative literature review and a structured comparative legal analysis to assess the administrative and financial implications of the new law for publicly listed companies, focusing on board composition and diversity, internal controls, suitability policies, and disclosure requirements. Drawing on prior comparative evidence, we posit that Law 4706/2020 will foster governance and disclosure improvements, enhanced oversight, and clearer board roles. However, these measures also impose compliance burdens. Due to the heterogeneity of listed companies and the lack of firm-level data following Law 4706/2020’s implementation, the findings are neither fully generalizable nor quantifiable; future quantitative research using event studies or panel data is required to validate the hypotheses. We conclude that Greece’s new framework is a critical step toward sustainable corporate governance and more transparent financial reporting, offering regulators, practitioners, and scholars examining legal reform’s impact on governance effectiveness and financial reporting integrity. Full article

The depletion of water resources caused by climate change and human activities is a pressing global issue. Lake Ereen is one of the ten natural landmarks of the Gobi-Altai of western Mongolia is included in the list of “important areas for birds” recognized by the international organization Birdlife. However, the construction of the Taishir Hydroelectric Power Station, aimed at supplying electricity to the western provinces of Mongolia, had a detrimental effect on the flow of the Zavkhan River, resulting in a drying-up and pollution of Lake Ereen, which relies on the river as its water source. This study assesses the pollution levels in Ereen Lake and determines the feasibility of its rehabilitation by redirecting the flow of the Zavkhan River. Field studies included the analysis of water quality, sediment contamination, and the composition of flora. The results show that the concentrations of ammonium, chlorine, fluorine, and sulfate in the lake water exceed the permissible levels set by the Mongolian standard. Analyses of elements from sediments revealed elevated levels of arsenic, chromium, and copper, exceeding international sediment quality guidelines and posing risks to biological organisms. Furthermore, several species of diatoms indicative of polluted water were discovered. Lake Ereen is currently in a eutrophic state and, based on a water quality index (WQI) of 49.4, also in a “polluted” state. Mass balance calculations and box model analysis determined the period of pollutant replacement for two restoration options: drying-up and complete removal of contaminated sediments and plants vs. dilution-flushing without direct interventions in the lake. We recommend the latter being the most efficient, eco-friendly, and cost-effective approach to rehabilitate Lake Ereen. Full article

Background/Objectives: The present study aimed to evaluate the oral health and patient satisfaction of flexible and non-metal clasp dentures (NMCD) compared to removable partial dentures (RPD) using a systematic review. Methods: The PICOS framework of this review was as follows: Do rehabilitations involving flexible dentures or NMCD have a similar success rate to those using RPD? Thus, the PICOS approach involves the following topics: (P) Population/Problem: partial edentulous adult patients; (I) Intervention: patients rehabilitated with flexible dentures or NMCD; (C) Comparison: patients rehabilitated with standard RPD; (O) Outcome: clinical parameters such as oral health, masticatory function, and patient satisfaction; and (S) Study Type: clinical trials and observational studies (cohort, case–control, and cross-sectional). No language restrictions were applied to the studies. The search strategy consisted of the following keywords in different databases: ((flexible) OR (nonmetal) OR (non-metal) OR (thermoplastic)) AND (denture). Only clinical trials and observational studies (cohort, case–control, and cross-sectional studies) from the last 15 years were included, and no language restrictions were applied. Studies that did not describe the denture material were excluded. Results: Of the 2197 potentially relevant records, 14 studies were included in the present review. Two studies reported retrospective results, while twelve reported a prospective evaluation. Considering the thermoplastic materials, five studies evaluated polyester, five polyamides, three polyacetals, and only one study evaluated polyetheretherketone (PEEK). Flexible dentures and NMCD demonstrated similar periodontal status and bone levels on abutment teeth to RPD after up to 12 months. Flexible dentures exhibited a higher degree of redness of the mucosa after 12 months. One study showed a lower maximum bite force for flexible dentures compared to RPD. No study has performed a clinical evaluation of mastication and chewing ability. Conclusions: Despite increased short-term patient satisfaction for flexible dentures and NMCD, there is weak evidence to support a similar clinical performance of flexible dentures and NMCD to RPD. Full article

The rapid evolution of Industry 4.0 technologies has resulted in a scenario in which collaborative networks are essential to overcome the challenges related to their implementation. However, the frameworks to guide such collaborations remain underexplored. This study addresses this gap by proposing Business Rules and Goals Models to operationalize Industry 4.0 solutions through enterprise collaboration. Using the For Enterprise Modeling (4EM) method, the research integrates qualitative insights from expert opinions, including interviews with 12 professionals (academics, industry professionals, and consultants) from Brazilian manufacturing sectors. The Goals Model identifies five main objectives—competitiveness, efficiency, flexibility, interoperability, and real-time collaboration—while the Business Rules Model outlines 18 actionable recommendations, such as investing in digital infrastructure, upskilling employees, and standardizing information technology systems. The results reveal that cultural resistance, limited resources, and knowledge gaps are critical barriers, while interoperability and stakeholder integration emerge as enablers of digital transformation. The study concludes that successfully adopting Industry 4.0 requires technological investments, organizational alignment, structured governance, and collaborative ecosystems. These models provide a practical roadmap for companies navigating the complexities of Industry 4.0, emphasizing adaptability and cross-functional synergy. The research contributes to the literature on collaborative networks by connecting theoretical frameworks with actionable enterprise-level strategies. Full article

Diabetic nephropathy affects approximately 30–40% of individuals with diabetes mellitus (DM) and is a major contributor to end-stage renal disease (ESRD). While angiotensin II receptor blockers (ARBs) have long served as a standard treatment, sodium-glucose cotransporter-2 inhibitors (SGLT2i) have recently gained attention for their renal and cardiovascular benefits. However, comparative real-world data on their long-term renal effectiveness remain limited. We conducted a retrospective, longitudinal study over a 2-year period to compare the impact of ARB monotherapy versus SGLT2i and angiotensin-converting enzyme inhibitor (ACEi) combination therapy on the progression of chronic kidney disease (CKD) in patients with DM. A total of 126 patients were included and grouped based on treatment regimen. Renal biomarkers were analyzed using t-tests and ANOVA (p < 0.01). Albuminuria was qualitatively classified via urinalysis as negative, level 1 (+1), level 2 (+2), or level 3 (+3). The ARB group demonstrated higher estimated glomerular filtration rate (eGFR) and lower serum creatinine (sCr) levels than the combination therapy group, with glycated hemoglobin (HbA1c), potassium (K⁺), and blood pressure remaining within normal limits in both cohorts. Albuminuria remained stable over time, with 60.8% of ARB users and 73.1% of combination therapy users exhibiting persistently or on-average negative results. Despite the expected additive benefits of SGLT2i/ACEi therapy, ARB monotherapy was associated with slightly more favorable renal function markers and a lower incidence of severe albuminuria. These findings suggest a need for further controlled studies to clarify the comparative long-term renal effects of these treatment regimens. Full article

Heavy metal pollution from human activities is an increasing environmental concern. This study investigates the concentrations of Cu, Pb, Zn, Cd, Hg, and As in the coastal seawater offshore of Beihai, Guangxi, in April 2021, and explores their relationships with dissolved inorganic nitrogen, phosphate, and salinity. Our results reveal higher heavy metal concentrations in the northern nearshore waters and lower levels in southern offshore areas, with surface waters generally exhibiting greater enrichment than bottom waters. Surface concentrations show a decreasing trend from the northeast to the southwest, likely influenced by prevailing northeast monsoon winds. While bottom water concentrations decline from the northwest to the southeast, which indicates the influence of riverine runoff, particularly from the Qinzhou Bay estuary. Heavy metal levels in southern Beihai waters are comparable to those in the Beibu Gulf, except for Hg and Zn, which are significantly higher in the water of the Beibu Gulf. Notably, heavy metal concentrations in both Beihai and Beibu Gulf remain considerably lower than those observed in the coastal waters of Guangdong. Overall, Beihai’s coastal seawater meets China’s Class I quality standards. Nonetheless, continued monitoring is essential, especially of the potential ecological impacts of Hg and Zn on marine life. Full article

Background: Residual deficits after early treatment of developmental dysplasia of the hip (DDH) using osteotomy often led to asymmetrical gait deviations with increased repetitive rates of ground reaction force (GRF) in both hips, resulting in a higher risk of early osteoarthritis. This study investigated lower limb inter-joint coordination and swing foot control during level walking in adolescents with early-treated unilateral DDH. Methods: Eleven female adolescents treated early for DDH using Pemberton osteotomy were compared with 11 age-matched healthy controls. The joint angles and angular velocities of the hip, knee, and ankle were measured, and the corresponding phase angles and continuous relative phase (CRP) for hip–knee and knee–ankle coordination were obtained. The variability of inter-joint coordination was quantified using the deviation phase values obtained as the time-averaged standard deviations of the CRP curves over multiple trials. Results: The DDH group exhibited a flexed posture with increased variability in knee–ankle coordination of the affected limb throughout the gait cycle compared to the control group. In contrast, the unaffected limb compensated for the kinematic alterations of the affected limb with reduced peak angular velocities but increased knee–ankle CRP over double-limb support and trajectory variability over the swing phase. Conclusions: The identified changes in inter-joint coordination in adolescents with early treated DDH provide a plausible explanation for the previously reported increased GRF loading rates in the unaffected limb, a risk factor of premature OA. Full article

Background/Objectives: Obesity in adolescence is associated with a deterioration in cognitive functions, with significant implications for psychophysical well-being and academic performance. Recent studies highlight the importance of integrated interventions that combine nutrition education and physical activity to promote the overall health of students. The present study aims to evaluate the efficacy of an integrated intervention based on nutritional education and conscious body movement in improving cognitive functions, perceived well-being and nutritional knowledge in lower secondary school students with indicators of overweight and obesity. Methods: A quasi-experimental design with randomization at the class level was adopted, involving 60 students divided into an experimental group and control group. The intervention was divided into twelve weeks of activities, divided between nutritional education modules and physical activity courses. Standardized tests for the assessment of cognitive functions (Digit Span Forward, Digit Span Backward, Stroop Test, Trail Making Test B), motor tests (6-Minute Walk Test, Sit and Reach Test) and a food knowledge questionnaire were administered before and after the intervention. Results: The experimental group showed significant improvements compared to the control group in all cognitive, motor, and nutritional knowledge measures, indicating the effectiveness of the integrated intervention in promoting cognitive and physical well-being. Conclusions: The findings support the role of school as a generative environment of integrated well-being, suggesting the need to develop and implement curricular programs that integrate nutrition education and physical activity to counteract the negative effects of obesity on cognitive function in adolescents. Full article

This paper presents the design, fabrication, and experimental evaluation of a capacitive micromachined ultrasonic transducer (CMUT) linear array for non-contact thickness measurement of marine engineering structures. A 16-element CMUT array was fabricated using a silicon–silicon wafer bonding process, and encapsulated in polyurethane to ensure acoustic impedance matching and environmental protection in underwater conditions. The acoustic performance of the encapsulated CMUT was characterized using standard piezoelectric transducers as reference. The array achieved a transmitting sensitivity of 146.82 dB and a receiving sensitivity of −229.55 dB at 1 MHz. A complete thickness detection system was developed by integrating the CMUT array with a custom transceiver circuit and implementing a time-of-flight (ToF) measurement algorithm. To evaluate environmental robustness, systematic experiments were conducted under varying water temperatures and salinity levels. The results demonstrate that the absolute thickness measurement error remains within ±0.1 mm under all tested conditions, satisfying the accuracy requirements for marine structural health monitoring. The results validate the feasibility of CMUT-based systems for precise and stable thickness measurement in underwater environments, and support their application in non-destructive evaluation of marine infrastructure. Full article

Petrochemical complexes are spatially expansive and host diverse emission sources, making accurate monitoring of volatile organic compounds (VOCs) challenging using conventional two-dimensional methods. This study introduces Mobile-extraction Differential Optical Absorption Spectroscopy (Me-DOAS), a real-time, three-dimensional remote sensing technique for assessing benzene emissions in the Ulsan petrochemical complex, South Korea. A vehicle-mounted Me-DOAS system conducted monthly measurements throughout 2024, capturing data during four daily intervals to evaluate diurnal variation. Routes included perimeter loops and grid-based transects within core industrial zones. The highest benzene concentrations were observed in February (mean: 64.28 ± 194.69 µg/m³; geometric mean: 5.13 µg/m³), with exceedances of the national annual standard (5 µg/m³) in several months. Notably, nighttime and early morning sessions showed elevated levels, suggesting contributions from nocturnal operations and meteorological conditions such as atmospheric inversion. A total of 179 exceedances (≥30 µg/m³) were identified, predominantly in zones with benzene-handling activities. Correlation analysis revealed a significant relationship between high concentrations and specific emission sources. These results demonstrate the utility of Me-DOAS in capturing spatiotemporal emission dynamics and support its application in exposure risk assessment and industrial emission control. The findings provide a robust framework for targeted management strategies and call for integration with source apportionment and dispersion modeling tools. Full article

Monitoring crop damage caused by wildlife remains a significant challenge in agricultural management, particularly in the case of large-scale monocultures such as maize. The given study presents a semi-automated process for detecting wildlife-induced damage using RGB imagery acquired from unmanned aerial vehicles (UAVs). The method is designed for non-specialist users and is fully integrated within the QGIS platform. The proposed approach involves calculating three vegetation indices—Excess Green (ExG), Green Leaf Index (GLI), and Modified Green-Red Vegetation Index (MGRVI)—based on a standardized orthomosaic generated from RGB images collected via UAV. Subsequently, an unsupervised k-means clustering algorithm was applied to divide the field into five vegetation vigor classes. Within each class, 25% of the pixels with the lowest average index values were preliminarily classified as damaged. A dedicated QGIS plugin enables drone data analysts (Drone Data Analysts—DDAs) to adjust index thresholds, based on visual interpretation, interactively. The method was validated on a 50-hectare maize field, where 7 hectares of damage (15% of the area) were identified. The results indicate a high level of agreement between the automated and manual classifications, with an overall accuracy of 81%. The highest concentration of damage occurred in the “moderate” and “low” vigor zones. Final products included vigor classification maps, binary damage masks, and summary reports in HTML and DOCX formats with visualizations and statistical data. The results confirm the effectiveness and scalability of the proposed RGB-based procedure for crop damage assessment. The method offers a repeatable, cost-effective, and field-operable alternative to multispectral or AI-based approaches, making it suitable for integration with precision agriculture practices and wildlife population management. Full article

Background: Colorectal liver metastasis (CRLM) represents a major clinical challenge in oncology, affecting 25–50% of colorectal cancer patients and significantly impacting survival. While multimodal therapies—including surgical resection, systemic chemotherapy, and local ablative techniques—have improved outcomes, prognosis remains heterogeneous due to variations in tumor biology, patient factors, and institutional practices. Methods: This review synthesizes current evidence on prognostic factors influencing CRLM management, encompassing clinical (e.g., tumor burden, anatomic distribution, timing of metastases), biological (e.g., CEA levels, inflammatory markers), and molecular (e.g., RAS/BRAF mutations, MSI status, HER2 alterations) determinants. Results: Key findings highlight the critical role of molecular profiling in guiding therapeutic decisions, with RAS/BRAF mutations predicting resistance to anti-EGFR therapies and MSI-H status indicating potential responsiveness to immunotherapy. Emerging tools like circulating tumor DNA (ctDNA) and radiomics offer promise for dynamic risk stratification and early recurrence detection, while the gut microbiome is increasingly recognized as a modulator of treatment response. Conclusions: Despite advancements, challenges persist in standardizing resectability criteria and integrating multidisciplinary approaches. Current guidelines (NCCN, ESMO, ASCO) emphasize personalized strategies but lack granularity in terms of incorporating novel biomarkers. This exhaustive review underscores the imperative for the development of a unified, biomarker-integrated framework to refine CRLM management and improve long-term outcomes. Full article

As a key enabling technology for energy transition, the smart grid is propelling the global power system to evolve toward greater efficiency, reliability, and sustainability. Based on the three-dimensional analysis framework of “technology–policy–application”, this study systematically sorts out the technical architecture, regional development mode, and typical application scenarios of the smart grid, revealing the multi-dimensional challenges that it faces. By using the methods of literature review, cross-national case comparison, and technology–policy collaborative analysis, the differentiated paths of China, the United States, and Europe in the development of smart grids are compared, aiming to promote the integration and development of smart grid technologies. From a technical perspective, this paper proposes a collaborative framework comprising the perception layer, network layer, and decision-making layer. Additionally, it analyzes the integration pathways of critical technologies, including sensors, communication protocols, and artificial intelligence. At the policy level, by comparing the differentiated characteristics in policy orientation and market mechanisms among China, the United States, and Europe, the complementarity between government-led and market-driven approaches is pointed out. At the application level, this study validates the practical value of smart grids in optimizing energy management, enhancing power supply reliability, and promoting renewable energy consumption through case analyses in urban smart energy systems, rural electrification, and industrial sectors. Further research indicates that insufficient technical standardization, data security risks, and the lack of policy coordination are the core bottlenecks restricting the large-scale development of smart grids. This paper proposes that a new type of intelligent and resilient power system needs to be constructed through technological innovation, policy coordination, and international cooperation, providing theoretical references and practical paths for energy transition. Full article

The FLEX-S3 mission by ESA will deliver key Level 2 products such as sun-induced chlorophyll fluorescence (SIF) and vegetation-reflected radiance. To validate these, the SpaFLEX project, funded by the Spanish Ministry of Science and Innovation, is developing a robust calibration and validation strategy in Spain. This includes test site setup, instrument characterization, and sampling protocols. A field campaign was conducted in two Holm Oak forests in Teruel, analyzing Sentinel-2 spatial heterogeneity and collecting ground, UAV, and airborne data. The results support scaling procedures to match the 300 m pixel resolution of FLEX-S3, ensuring product accuracy and compliance with ESA standards. Full article

The integration of Life Cycle Assessment (LCA) into Building Information Modeling (BIM) processes is becoming increasingly important for enhancing the environmental performance of construction projects. This scoping review examines how LCA methods and environmental data are currently integrated into BIM workflows, focusing on automation, data standardization, and visualization strategies. We selected 43 peer-reviewed studies (January 2010–May 2025) via structured searches in five major academic databases. The review identifies five main types of BIM–LCA integration workflows; the most common approach involves exporting quantity data from BIM models to external LCA tools. More recent studies explore the use of artificial intelligence for improving automation and accuracy in data mapping between BIM objects and LCA databases. Key challenges include inconsistent levels of data granularity, a lack of harmonized EPD formats, and limited interoperability between BIM and LCA software environments. Visualization methods such as color-coded 3D models are used to support early-stage decision-making, although uncertainty representation remains limited. To address these issues, future research should focus on standardizing EPD data structures, enriching BIM objects with validated environmental information, and developing explainable AI solutions for automated classification and matching. These advancements would improve the reliability and usability of LCA in BIM-based design, contributing to more informed decisions in sustainable construction. Full article