bluuebunny/crossref_metadata_2025 huggingface dataset:
Induction of Rosette-to-Lumen stage embryoids using reprogramming paradigms in ESCs
Authors: Langkabel Jan , Horne Arik , Bonaguro Lorenzo , Holsten Lisa , Hesse Tatiana , Knaus Alexej , Riedel Yannick , Becker Matthias , Händler Kristian , Elmzzahi Tarek , Bassler Kevin , Reusch Nico , Yeghiazarian Leon Harootoonovtch , Pecht Tal , Saglam Adem , Ulas Thomas , Aschenbrenner Anna C. , Kaiser Franziska , Kubaczka Caroline , Schultze Joachim L. , Schorle Hubert
Published: December 2021

Blastocyst-derived stem cell lines were shown to self-organize into embryo-like structures in 3D cell culture environments. Here, we provide evidence that embryo-like structures can be generated solely based on transcription factor-mediated reprogramming of embryonic stem cells in a simple 3D co-culture system. Embryonic stem cells in these cultures self-organize into elongated, compartmentalized embryo-like structures reflecting aspects of the inner regions of the early post-implantation embryo. Single-cell RNA-sequencing reveals transcriptional profiles resembling epiblast, primitive-/visceral endoderm, and extraembryonic ectoderm of early murine embryos around E4.5–E5.5. In this stem cell-based embryo model, progression from rosette formation to lumenogenesis accompanied by progression from naïve- to primed pluripotency was observed within Epi-like cells. Additionally, lineage specification of primordial germ cells and distal/anterior visceral endoderm-like cells was observed in epiblast- or visceral endoderm-like compartments, respectively. The system presented in this study allows for fast and reproducible generation of embryo-like structures, providing an additional tool to study aspects of early embryogenesis.
Specialising neural network potentials for accurate properties and application to the mechanical response of titanium
Authors: Wen Tongqi , Wang Rui , Zhu Lingyu , Zhang Linfeng , Wang Han , Srolovitz David J. , Wu Zhaoxuan
Published: December 2021

Large scale atomistic simulations provide direct access to important materials phenomena not easily accessible to experiments or quantum mechanics-based calculation approaches. Accurate and efficient interatomic potentials are the key enabler, but their development remains a challenge for complex materials and/or complex phenomena. Machine learning potentials, such as the Deep Potential (DP) approach, provide robust means to produce general purpose interatomic potentials. Here, we provide a methodology for specialising machine learning potentials for high fidelity simulations of complex phenomena, where general potentials do not suffice. As an example, we specialise a general purpose DP method to describe the mechanical response of two allotropes of titanium (in addition to other defect, thermodynamic and structural properties). The resulting DP correctly captures the structures, energies, elastic constants and γ-lines of Ti in both the HCP and BCC structures, as well as properties such as dislocation core structures, vacancy formation energies, phase transition temperatures, and thermal expansion. The DP thus enables direct atomistic modelling of plastic and fracture behaviour of Ti. The approach to specialising DP interatomic potential, DPspecX, for accurate reproduction of properties of interest “X”, is general and extensible to other systems and properties.
Contributions of sex, depression, and cognition on brain connectivity dynamics in Parkinson’s disease
Authors: Diez-Cirarda Maria , Gabilondo Iñigo , Ibarretxe-Bilbao Naroa , Gómez-Esteban Juan Carlos , Kim Jinhee , Lucas-Jiménez Olaia , Del Pino Rocio , Peña Javier , Ojeda Natalia , Mihaescu Alexander , Valli Mikaeel , Acera Maria Angeles , Cabrera-Zubizarreta Alberto , Gómez-Beldarrain Maria Angeles , Strafella Antonio P.
Published: December 2021

Alterations in time-varying functional connectivity (FC) have been found in Parkinson’s disease (PD) patients. To date, very little is known about the influence of sex on brain FC in PD patients and how this could be related to disease severity. The first objective was to evaluate the influence of sex on dynamic FC characteristics in PD patients and healthy controls (HC), while the second aim was to investigate the temporal patterns of dynamic connectivity related to PD motor and non-motor symptoms. Ninety-nine PD patients and sixty-two HC underwent a neuropsychological and clinical assessment. Rs-fMRI and T1-weighted MRI were also acquired. Dynamic FC analyses were performed in the GIFT toolbox. Dynamic FC analyses identified two States: State I, characterized by within-network positive coupling; and State II that showed between-network connectivity, mostly involving somatomotor and visual networks. Sex differences were found in dynamic indexes in HC but these differences were not observed in PD. Hierarchical clustering analysis identified three phenotypically distinct PD subgroups: (1) Subgroup A was characterized by mild motor symptoms; (2) Subgroup B was characterized by depressive and motor symptoms; (3) Subgroup C was characterized by cognitive and motor symptoms. Results revealed that changes in the temporal properties of connectivity were related to the motor/non-motor outcomes of PD severity. Findings suggest that while in HC sex differences may play a certain role in dynamic connectivity patterns, in PD patients, these effects may be overcome by the neurodegenerative process. Changes in the temporal properties of connectivity in PD were mainly related to the clinical markers of PD severity.
Dopamine Neuron Challenge Test for early detection of Parkinson’s disease
Authors: Zhou Jingheng , Li Jicheng , Papaneri Amy B. , Kobzar Nicholas P. , Cui Guohong
Published: December 2021

Diagnosing Parkinson’s disease (PD) before the clinical onset proves difficult because the hallmark PD symptoms do not manifest until more than 60% of dopamine neurons in the substantia nigra pars compacta have been lost. Here we show that, by evoking a transient dopamine release and subsequently measuring the levels of dopamine metabolites in the cerebrospinal fluid and plasma, a hypodopaminergic state can be revealed when less than 30% of dopamine neurons are lost in mouse PD models. These findings may lead to sensitive and practical screening and diagnostic tests for detecting early PD in the high-risk population.
Deep eutectic solvents for antiepileptic drug phenytoin solubilization: thermodynamic study
Authors: Shekaari Hemayat , Zafarani-Moattar Mohammed Taghi , Mokhtarpour Masumeh , Faraji Saeid
Published: December 2021

Thermodynamic investigations provide information about the solute-solvent interactions in the selection of the proper solvent for different fields of pharmaceutical sciences. Especially, the study of antiepileptic drugs in solutions (ethanol/co-solvent) has been a subject of interest owing to their effect in the systems using interaction with a number of important biological membranes. This work focuses on the measurement of density and speed of sound of the phenytoin (PTH) in ethanol/deep eutectic solvents (choline chloride:ethylene glycol, and choline chloride:glycerol) solutions as the innovative class of green solvents at temperature range (288.15 to 318.15) K. It was determined Hansen solubility parameters for assessment of PTH interactions in the solvent media. Some thermophysical parameters including apparent molar volumes Vϕ, apparent molar isobaric expansion $$E_\varphi^0$$

E
φ
0

, and Hepler’s constant, apparent molar isentropic compressibility κφ were obtained and calculated using these data. To correlate  the Vϕ and κφ values, the Redlich-Meyer equation was used to calculate the number of quantities containing standard partial molar volume and partial molar isentropic compressibility. Finally, $$\Delta \delta$$

Δ
δ

values showed a strong interaction between PTH and solvent (ethanol/DES (ChCl:EG)). The thermodynamic analysis of the studied system also plays a crucial role in the pharmaceutical industry.
Effective method of monitoring cerebral tissue oxygen saturation in cardiac surgery patients by combined use of tNIRS-1 and bispectral index
Authors: Sugiura A. , Torii K. , Tsutsumi H. , Someya T. , Yasuoka D. , Nishikiori K. , Kitahara D. , Kakinuma H.
Published: December 2021

To continuously and noninvasively monitor the cerebral tissue oxygen saturation (StO2) and hemoglobin concentration (gasHb) in cardiac surgery patients, a method combining the use of a cerebral tissue oximeter using near infrared time-resolved spectroscopy (tNIRS-1) and the bispectral index (BIS) was developed in this study. Moreover, the correlation between the estimated hemoglobin concentration (estHb), measured via tNIRS-1, and the hemoglobin concentration (gasHb), analyzed using a blood gas analyzer, were compared. The relationship between the BIS and gasHb was also examined. Through the comparison of BIS and StO2 (r1), and estHb and gasHb (r2), the correlation between the two was clarified with maximum r1 and r2 values of 0.617 and 0.946, respectively. The relationship between BIS and gasHb (r3), showed that there was a favorable correlation with a maximum r3 value of 0.969. There was also a continuous correlation between BIS and StO2 in patients undergoing cardiac surgery. In addition, a strong correlation was found between estHb and gasHb, and between BIS and gasHb. It was therefore concluded that the combined use of BIS and tNIRS-1 is useful to evaluate cerebral hypoxia, allowing for quick response to cerebral hypoxia and reduction of hemoglobin concentration during the operation.
Activation of efficient DNA repair mechanisms after photon and proton irradiation of human chondrosarcoma cells
Authors: Lohberger Birgit , Glänzer Dietmar , Eck Nicole , Kerschbaum-Gruber Sylvia , Mara Elisabeth , Deycmar Simon , Madl Tobias , Kashofer Karl , Georg Petra , Leithner Andreas , Georg Dietmar
Published: December 2021

Although particle therapy with protons has proven to be beneficial in the treatment of chondrosarcoma compared to photon-based (X-ray) radiation therapy, the cellular and molecular mechanisms have not yet been sufficiently investigated. Cell viability and colony forming ability were analyzed after X-ray and proton irradiation (IR). Cell cycle was analyzed using flow cytometry and corresponding regulator genes and key players of the DNA repair mechanisms were measured using next generation sequencing, protein expression and immunofluorescence staining. Changes in metabolic phenotypes were determined with nuclear magnetic resonance spectroscopy. Both X-ray and proton IR resulted in reduced cell survival and a G2/M phase arrest of the cell cycle. Especially 1 h after IR, a significant dose-dependent increase of phosphorylated γH2AX foci was observed. This was accompanied with a reprogramming in cellular metabolism. Interestingly, within 24 h the majority of clearly visible DNA damages were repaired and the metabolic phenotype restored. Involved DNA repair mechanisms are, besides the homology directed repair (HDR) and the non-homologous end-joining (NHEJ), especially the mismatch mediated repair (MMR) pathway with the key players EXO1, MSH3, and PCNA. Chondrosarcoma cells regenerates the majority of DNA damages within 24 h. These molecular mechanisms represent an important basis for an improved therapy.
Passivation of miniature microwave coplanar waveguides using a thin film fluoropolymer electret
Authors: Marzouk Jaouad , Avramovic Vanessa , Guérin David , Arscott Steve
Published: December 2021

The insertion losses of miniature gold/silicon-on-insulator (SOI) coplanar waveguides (CPW) are rendered low, stable, and light insensitive when covered with a thin film (95 nm) fluoropolymer deposited by a trifluoromethane (CHF3) plasma. Microwave characterization (0–50 GHz) of the CPWs indicates that the fluoropolymer stabilizes a hydrogen-passivated silicon surface between the CPW tracks. The hydrophobic nature of the fluoropolymer acts as a humidity barrier, meaning that the underlying intertrack silicon surfaces do not re-oxidize over time—something that is known to increase losses. In addition, the fluoropolymer thin film also renders the CPW insertion losses insensitive to illumination with white light (2400 lx)—something potentially advantageous when using optical microscopy observations during microwave measurements. Capacitance–voltage (CV) measurements of gold/fluoropolymer/silicon metal–insulator-semiconductor (MIS) capacitors indicate that the fluoropolymer is an electret—storing positive charge. The experimental results suggest that the stored positive charge in the fluoropolymer electret and charge trapping influence surface-associated losses in CPW—MIS device modelling supports this. Finally, and on a practical note, the thin fluoropolymer film is easily pierced by commercial microwave probes and does not adhere to them—facilitating the repeatable and reproducible characterization of microwave electronic circuitry passivated by thin fluoropolymer.
Accuracy improvement on quantitative analysis of the total iron content in branded iron ores by laser-induced breakdown spectroscopy combined with the double back propagation artificial neural network
Authors: Su Piao , Liu Shu , Min Hong , An Yarui , Yan Chenglin , Li Chen
Published: December 2021

This work demonstrates a new method of double back propagation artificial neural network (DBP-ANN) for quantitative analysis of the total iron content in iron ores.
Skin-permissible NIR-actuated hyperthermia using a photothermally responsive hydrogel membrane for the effective treatment of antibiotic-resistant bacterial infection
Authors: Yu Zhongpeng , Sun Jie , Deng Hongling , Kan Hong , Xu Chen , Dong Kai
Published: December 2021

A sodium alginate-based hydrogel membrane involving tannic acid-Fe compounds (STF) has been successfully fabricated for the effectively photothermal treatment of antibiotic-resistant bacterial infection with a skin-permissible intensity irradiation.
Ti-Based porous materials for reactive oxygen species-mediated photocatalytic reactions
Authors: Park Seonghun , Keum Yesub , Park Jinhee
Published: December 2021

This feature article covers the recent advances in Ti-based porous materials and their reactive oxygen species-mediated photocatalytic applications.
Ni-Catalyzed enantioselective reductive arylcyanation/cyclization of N-(2-iodo-aryl) acrylamide
Authors: Wang Guangzhu , Shen Chaoren , Ren Xinyi , Dong Kaiwu
Published: December 2021

A Ni/(S,S)-BDPP-catalyzed intramolecular Heck cyclization of N-(2-iodo-aryl) acrylamide with 2-methyl-2-phenylmalononitrile was developed to give oxindoles with good enantioselectivities.
Two-dimensional layered MSi2N4 (M = Mo, W) as promising thermal management materials: a comparative study
Authors: Shen Chen , Wang Lei , Wei Donghai , Zhang Yixuan , Qin Guangzhao , Chen Xing-Qiu , Zhang Hongbin
Published: December 2021

Two-dimensional layered MSi2N4 (M = Mo, W) as promising thermal management materials: a comparative study.
Outdoor and indoor natural background gamma radiation across Kerala, India
Authors: Thomas John Richard , Sreejith M. Vishnu , Aravind Usha K. , Sahu S. K. , Shetty P. G. , Swarnakar M. , Takale R. A. , Pandit Gauri , Aravindakumar C. T.
Published: December 2021

The average annual outdoor background radiation dosage across the study area was ∼two times greater than the world average. Higher radiation dosage was observed in indoor environments than outdoors in the majority of the sampling locations.
Data-driven prediction of grain boundary segregation and disordering in high-entropy alloys in a 5D space
Authors: Hu Chongze , Luo Jian
Published: December 2021

A data-driven approach can predict the properties of grain boundaries in high-entropy alloys as functions of four independent compositional degrees of freedom and temperature in a 5D space and reveal new interfacial phenomena.
Large piezoelectricity in NaNbO3-based lead-free ceramicsviatuning oxygen octahedral tilt
Authors: Wang Lu , Qi He , Gao Botao , Liu Ye , Liu Hui , Chen Jun
Published: December 2021

A novel oxygen octahedral tilt engineering is used to design a new NaNbO3-based lead-free piezoceramic with thermal insensitive high piezoresponse.
Estimating the lower-limit of fracture toughness from ideal-strength calculations
Authors: Borgsmiller Leah , Agne Matthias T. , Male James P. , Anand Shashwat , Li Guodong , Morozov Sergey I. , Snyder G. Jeffrey
Published: December 2021

Fracture mechanics is a fundamental topic to materials science.
Amorphization and defect engineering in constructing ternary composite Ag/PW10V2/am-TiO2−x for enhanced photocatalytic nitrogen fixation
Authors: Feng Caiting , Wu Panfeng , Li Qinlong , Liu Jiquan , Wang Danjun , Liu Bin , Wang Tianyu , Hu Huaiming , Xue Ganglin
Published: December 2021

Ag/PW10V2/am-TiO2−x was designed by decorating OVs-enriched am-TiO2−x with Ag NPs and PW10V2. The formed Z-scheme heterojunction, Ag–am-TiO2−x interface and plentiful surface OVs account for its high photocatalytic efficiency in nitrogen fixation.
Challenges and opportunities for cheat therapy in the control of bacterial infections
Authors: Gurney James , Simonet Camille , Wollein Waldetoft Kristofer , Brown Sam P.
Published: December 2021

Bacterial pathogens can be highly social, communicating and cooperating within multi-cellular groups to make us sick. Manipulating these behaviors might have therapeutic benefits.
Differences and similarities between mono-, bi- or tetrafunctional initiated cationic ring-opening polymerization of 2-oxazolines
Authors: Arraez Francisco J. , Xu Xiaowen , Edeleva Mariya , Van Steenberge Paul H. M. , Marien Yoshi W. , Jerca Valentin-Victor , Hoogenboom Richard , D'hooge Dagmar R.
Published: December 2021

Cationic ring-opening polymerization (CROP) is an interesting synthesis technique to obtain well-defined polymers with narrow molar mass distribution (MMD).
Seamless separation of OHadand Hadon a Ni–O catalyst toward exceptional alkaline hydrogen evolution
Authors: Li Jiangtian , Chu Deryn , Baker David R. , Jiang Rongzhong
Published: December 2021

Seamless separation of intermediates (OHadand Had) at the atomic scale is realized for exceptional alkaline HER activity on a Ni–O catalyst that is functionalized with low-coordinated oxygen and abundant vacancies.
Tuning valley degeneracy with band inversion
Authors: Toriyama Michael Y. , Brod Madison K. , Gomes Lídia C. , Bipasha Ferdaushi A. , Assaf Badih A. , Ertekin Elif , Snyder G. Jeffrey
Published: December 2021

Valley degeneracy in materials with inverted bands can be increased by strengthening the band inversion. One method to tune the band inversion is by controlling the chemical interactions between cation and anion atomic orbitals.
Electrospun metal–organic framework based nanofibers for energy storage and environmental applications: current approaches and challenges
Authors: Li Xiangye , Zhou Ruifeng , Wang Zhenzhen , Zhang Minghui , He Tieshi
Published: December 2021

Schematic illustration of the morphology, structure and preparation route of MOF based nanofiber composites and their applications (LLA stands for layer-by-layer assembly; ALD stands for atomic layer deposition).
Macromolecular cryoprotectants for the preservation of mammalian cell culture: lessons from crowding, overview and perspectives
Authors: Gore Manish , Narvekar Aditya , Bhagwat Advait , Jain Ratnesh , Dandekar Prajakta
Published: December 2021

Cryopreservation is a process used for the storage of mammalian cells at a very low temperature, in a state of ‘suspended animation’.
Synergistic magnetic proximity and ferroelectric field effect on a 2H-VS2 monolayer by ferromagnetic termination of a BiFeO3(0001) surface
Authors: Dai Jian-Qing , Yuan Jin , Ke Cheng
Published: December 2021

Charge and spin density difference in 2H-VS2/BFO(0001) hybrid structures. PA and AP denote the parallel and antiparallel magnetic proximity, respectively.
Robust equilibrium investment and reinsurance strategy with bounded memory and common shock dependence
Authors: Li Sheng
Published: December 2021

In this paper, we consider the robust investment and reinsurance problem with bounded memory and risk co-shocks under a jump-diffusion risk model. The insurer is assumed to be ambiguity-averse and make the optimal decision under the mean-variance criterion. The insurance market is described by two-dimensional dependent claims while the risky asset is depicted by the jump-diffusion model. By introducing the performance in the past, we derive the wealth process depicted by a stochastic delay differential equation (SDDE). Applying the stochastic control theory under the game-theoretic framework, together with stochastic control theory with delay, the robust equilibrium investment-reinsurance strategy and the corresponding robust equilibrium value function are derived. Furthermore, some numerical examples are provided to illustrate the effect of market parameters on the optimal investment and reinsurance strategy.
Pandemic enforcement: E-working and e-learning joined their efforts globally
Authors: Beno Michal , Hvorecky Jozef
Published: December 2021

Research background: E-learning and e-working collaborated on a voluntary basis for long. The global COVID-19 lockdown enforced them to a rapid worldwide transition to work, teach, and learn from home.

Purpose of the article: Our main aim is to identify the interrelations between e-learning and e-working during the pandemic period. Considering e-working as the 1st pillar and e-learning as the 2nd pillar, we ask: What structure can we build above them? What are its global features?

Methods: Our study uses a comparative analysis. We juxtapose results of a survey among 120 full-time Austrian e-workers on their experience with e-working and e-learning with one of 172 university teachers in Czech and Slovak Republic. Our findings can be applied far beyond their local frontiers.

Findings & Value added: Among the employees, 40% are facing some difficulties with face-to-display work. Only 40% of the employees would like to work at cubicles after the pandemic, 30% prefer hybrid (combination of online and on-site) and 30% full e-working. 75% of e-workers participated in online courses. 45% of them wander whether schools and universities are prepared for e-learning. 60% highlight that education system needs to invest in its ICT to be better prepared for online education; 70% recommend hybrid education as the optimal solution. 40% of them believe that online learning is more challenging compared to traditional onsite learning. Some of their suggestions contradict the opinion of university educators. A majority of them considers online education as a temporary replacement.
Covid 19 as a factor damping globalization trends - structural analysis of local extrema at the level of EU countries
Authors: Botlík Josef
Published: December 2021

Research background: The authors participate in the creation of a model for monitoring and predicting the behavior of autonomous systems on a selected infrastructure for the analysis of current phenomena. Covid 19 dampens globalization trends and processes, especially free movement. The primary research aim was to identify changes in Covid19 indicators in area. The secondary aim was to find agreement in the behavior of selected globalization factors.

Purpose of the article: For the presented analysis, a research question was expressed how the EU states reacted to the change of local extremes of the pandemic. The paper presents spatial changes in the number of infected and dead in EU countries over time and compares these changes with selected changes in population movements and changes selected economic indicators.

Methods: Notably daily, monthly and quarterly data from Eurostat, OECD, ECDC and WHO at the level of EU countries were used for the analysis. Local extremes were identified by comparison, precedence analysis, structural analysis and simulation.

Findings & Value added: The added value of the paper lies in the chosen method, which identifies local extremes using structural analysis in a geospatial context. In most cases, global analyzes fail to take into account the links between the analyzed factors and the geopolitical location of the region. The work presents the possibilities of analysis using precedent modeling, through which analyzes can be performed with respect to geographical links. The output is the identification of EU countries according to responses to changes in pandemic factors.
Impact of Covid-19 on SMEs Globally
Authors: Kamaldeep Singh
Published: December 2021

Research background: The ongoing Covid-19 pandemic has created irreversible damage to the world economy. Businesses ranging from local shops to multinational companies are suffering extensively due to the lockdowns in place. Amon this the unorganized sector is the worst hit as majority of the stakeholders have no alternative income. This makes a study in SMEs much more necessary as this sector is extremely volatile and even the slightest fluctuations in the economy causes huge losses for them.

Purpose of the article: This study is aimed at analyzing the degree of impact of the ongoing Covid-19 pandemic on SMEs globally.

Methods: This research, by design, is descriptive and exploratory and its objective is to determine, based on the appreciation that managers or those responsible for the financial management of SMEs have, how it impacts to their finances the health crisis caused by COVID-19 for the development and investment of their business.

Findings & Value added: The results obtained in the research show that the health crisis caused by the COVID-19 has been a challenge for SMEs because it has generated a strong crisis, but they have shown cautious in the measures to face it, and financial management strategies aimed at avoiding indebtedness. In conclusion, the management of SMEs is aware that to face the new modality it is necessary to carry out administrative and financial management based on foreseeable strategies, considering the changes aimed at the development and investment of their businesses.
The impact of the Covid pandemic on transport companies and the possibilities of improving their management in the conditions of Slovak republic
Authors: Ponisciakova Olga , Kicova Eva
Published: December 2021

Research background: Against the background of a more thorough knowledge of the impact of the Covid pandemic, it is necessary to consider the possibilities of mitigating the effects of it. We propose the use of such progressive management tools in the field of transport, which could increase the readiness of management for more stable and effective management in the future.

Purpose of the article: The main purpose is based on the analysis of the impact of the Covid pandemic to suggest ways to improve the management of transport companies operating in Slovakia. To achieve this, we will focus on identifying the key impacts of the pandemic in this sector and propose management tools that could mitigate the impact of a potential crisis in the future.

Methods: We will use theoretical and empirical scientific methods in processing the subject. We will work with theoretical methods, such as analysis, synthesis, induction, deduction. In the second step, the article will use empirical scientific techniques that work with specific data and precise methods to achieve concrete results. In addition to explanatory methods, interpretive methods will also be used.

Findings & Value added: Information on the effects of the pandemic on Slovak transport companies will be important, which will serve as a basis for the design part. The added value will be the recommendation of progressive management tools in the conditions of specific transport companies with an emphasis on strategic management and elimination of the impacts of potential crisis situations in the future.
Impact of the global COVID-19 pandemic on the use of local government funds
Authors: Soltes Viktor , Stofkova Jana , Durica Jakub
Published: December 2021

Research background: Municipalities, as entities of local government, finance the performed activities on the basis of the budget, which has a program structure. However, due to the global COVID-19 pandemic, municipal incomes have declined. Municipalities therefore had to adjust their budgets and reduce expenditures, which could disrupt several processes in municipalities.

Purpose of the article: The main aim of the paper is to analyse the budgets of selected local government entities and assess the impact of the COVID-19 pandemic on the use of funds by municipalities with an emphasis on the security area.

Methods: In order to assess the impact of the COVID-19 pandemic on the use of funds by municipalities, a detailed analysis of the budgets and final accounts of selected municipalities will be carried out. The amount of income and expenditure in these municipalities before and after the outbreak of the COVID-19 pandemic will be examined. For this purpose, basic scientific methods and methods of mathematical statistics will be used.

Findings & Value added: Based on the assessment of the COVID-19 pandemic impact on the budgets of municipalities, it will be possible to determine the activities that experienced the largest revenue shortfalls due to the fact that the municipalities could not finance them from their revenues. The contribution of the paper will be recommendations that should prevent such situations in the future and thus prevent the amount of damage that has been recorded as a result of the loss of income of municipalities.
Management in a Specific Environment in the Age of Globalization
Authors: Kubás Jozef , Štofková Jana , Hollá Katarína
Published: December 2021

Research background: One of the important services in a specific mountain environment is the Mountain Rescue Service. The rescue services shall immediately provide the professional, medical, technical and other necessary assistance in an emergency on the instructions of the coordination centre or their emergency call operation centre. In the alpine environment, in addition to other rescue services, the Mountain Rescue Service implements organizational, technical and other measures to provide assistance in distress. This service is equipped for this purpose with technical and material resources.

Purpose of the article: The purpose of the article is to point out how globalization affects the visit of mountain regions in Slovakia. These visits are made up of people from different countries. In some cases, visitors get into trouble and demand the help they need to be provided at the appropriate level.

Methods: The article will use the analysis of the final reports of the Mountain Rescue Service for the past period. The method of comparison will also be used, where the individual years will be compared with each other with emphasis on certain criteria. Emphasis will also be placed on the circle of people who required help in distress when visiting mountain areas in Slovakia. Using deduction and induction, the obtained data will be correctly evaluated and logical conclusions drawn.

Findings & Value added: Clearly processed and categorized statistics of interventions of the Mountain Rescue Service with an emphasis on the affiliation of affected people will help to identify target groups in the process of globalization, which are important to pay attention to. The article will make recommendations for improving the activities of the Mountain Rescue Service in the current era of globalization.
Internal Marketing Communication of the Global Company in Slovak Republic
Authors: Michulek Jakub
Published: December 2021

Research background: Currently, it is constantly increasing emphasis on the satisfaction of employees in the company. One way to satisfy them through internal marketing communication. Set them training according to their needs and interests and allow them to grow their career growth. It is also the provision of information on time at the required range and especially to be up to date. As a result, employees can perform their work efficiently and work to achieve the required result that the enterprise expects. It is necessary for this internal communication in the company took place both directions for many companies. It follows that finance inserted into education of employees; it will return to a business in an even greater range.

Purpose of the article: The aim of this research is to analyses the use of the tools of the communication mix in the field of internal marketing communication of the selected company.

Methods: SWOT analysis, Deduction, Comparison.

Findings & Value added: Internal marketing communication in chosen company is on high level, according to analyzing tools and results of SWOT analysis. Added value is finding a level of internal marketing communication for company and creating some points for continuing in building quality internal marketing communication.
Attitudes of young consumers at college age towards the purchase of unpackaged goods in the context of the world economy – a case study Czech Republic
Authors: Navrátilová Miroslava , Brož David , Beranová Markéta
Published: December 2021

Research background: Today, society faces many challenges such as biodiversity loss, water and soil pollution, deforestation and unsustainable production. Responsible waste production and waste management can be instrumental in improving the overall sustainability of the planet. Thus, unpackaged goods are one of the tools available, especially for the young generation, which can be used. The use of the circular economy will be a necessity to maintain a high standard of living especially for the current college age generation.

Purpose of the article: The main purpose of this paper is to find out the attitude and opinion of the college age generation towards unpackaged goods, zero waste and general awareness of waste and environment. Unpackaged food is becoming, more and more a sought after standard and especially for young people. Unfortunately, the current COVID 19 crisis has significantly affected alternative ways of selling, led by the concept of unpackaged food.

Methods: The contingency tables and χ2 test was used.

Findings & Value added: The results show more than 83% of respondents sort waste, with plastics, paper and glass being the most frequently sorted waste. Awareness of the concept of Zero Waste was declared by 90.7% of college age youth. Females demonstrated higher awareness of this issue than males (93.3% vs. 84.1%). The concept of zero packaging in retail was noted by 85.3% of people. Respondents had encountered some forms of zero packaging sales.
Analysis using multi-criteria decision making to evaluate smart phone alternatives within the global supply
Authors: Pozdílková Alena , Hedvičáková Martina , Jačková Nikola
Published: December 2021

Research background: In terms of the development of information and communication technologies, smart mobile phones are booming. Consumers choose the most suitable smartphone concerning their needs and preferences. Consumers are not limited by the domestic supply but can choose from smartphones from all over the world. The article aims to provide effective multi-criteria decision-making to evaluate different mobile phones according to consumer preferences of global supply.

Purpose of the article: The benefit of the article is the elimination of uncertainty in the choice of mobile phone and the expression of preferences of the consumer with decision-making powers.

Methods: Multicriteria decision-making is based on the evaluation of the possibilities of mobile phones with regard to the preferences of users. Ordinalistic (Lexicographic method and ORESTE method) and Cardinalistic method (TOPSIS method and Weighted sum method) are used for this evaluation.

Findings & Value added: Based on the methods used, the variants of smartphones were ranked from best to worst. The order differed significantly for the selected methods. The lexicographic method recommended buying the cheapest variant. The ORESTE method recommended buying one of the most expensive variants. Of the methods requiring cardinal information, the TOPSIS method in the model example recommended the purchase of the Realme 7i variant and the weighted sum method recommended the purchase of the Samsung Galaxy A52 variant despite its high price. All results are calculated using a decision support system. The application contains a DLL library that provides the decision-making process and the structure of the decision-making problem and the user environment.
The volume profile method and its theoretical connection with microeconomic theory as the main premise of its application
Authors: Chutka Jan
Published: December 2021

Research background: This article was conceived as a very valuable basis and the result of theoretical research in the field of microeconomics with a specific application. Specifically, in the article we tried to accurately describe the logic and predictive weight of the Volume profile method with reference to the exact descriptions of the functioning of the market mechanism.

Purpose of the article: The aim of our paper is to describe in detail and identify the microeconomic foundations of the Volume Profile prediction tool.

Methods: In the first chapter of the article, we described in detail the investigated method of volume profile. Subsequently, we described its logic, functions and detailed calculation as well as its use. We continued with a description of the basic interactions between supply and demand, as well as a description of the market mechanism.

Findings & Value added: The result was an accurate identification and description of the connection between the operation of the investigated prediction method and its microeconomic basis.
Impact of earnings management on bankruptcy prediction
Authors: Kovacova Maria , Lacny Martin , Gonos Jaroslav
Published: December 2021

Research background: Managers of the companies intentionally manipulate business earnings to achieve the required status of the company. Earnings management is a legal and widely preferred phenomenon of business finance that financial managers use to maintain and improve the company´s competitiveness. The consequence of these activities is to provide a positive view for the owners, encourage the profitability for the creditor and the investors as well as demonstrate economic strengths to competitors. Consequently, these activities lead to the modification of financial statements of the companies, which have a direct impact on the prediction ability of bankruptcy models.

Purpose of the article: The main goal of the paper is to point out the impact of earnings management in the companies on the possibility and ability of bankruptcy prediction. There is a correlation between application of earnings management in companies followed by changes in financial statements of the companies. Therefore, the ability of bankruptcy prediction models to predict possible financial problems of the company is questionable.

Methods: The paper presents the connection of earnings management and its impact on bankruptcy prediction based on the bibliometric overview and deep literature review.

Findings & Value added: The paper presents results, connections and impact of earnings management on bankruptcy prediction.
Does the corporate life cycle affect earnings management? Evidence from Central European countries
Authors: Michalkova Lucia
Published: December 2021

Research background:Earnings manipulations are a global phenomenon, the aim of which is not only to improve the financial position in accordance with Positive Accounting Theory, but also other goals of the company in accordance with the management strategy. However, the diversity of the company’s goals along with the corporate life cycle are crucial factors influencing the quality of corporate earnings and the existence, scope and application of downward and upward earnings management.

Purpose of the article:The aim of the paper is to comprehensively analyse and verify the existence and extent of downward and upward earnings management in Central European countries with an emphasis on differences between countries and between life cycle stages.

Methods:The study uses Mann-Whitney test and binomial test to verify the existence and extent of downward and upward earnings management. The sample covers discretionary accruals for 2019 estimated by modified Jones and Teoh, et al. models from almost 3,500 companies from four Central European countries.

Findings & Value added:The results show that, depending on the life cycle stage or country, companies manipulate profits, but the application of a specific type of earnings management and its scope vary significantly within countries and life cycle stages. Lifecycle manipulation earnings are U-shaped, meaning that start-ups and declining companies use, on average, more significant upward earnings management. On the contrary, mature companies reduce their accounting profit. Nevertheless, the share of companies using upward earnings management is higher than companies with downward earnings management.
Intellectual capital as a key driver of firms’ performance in the age of globalization: case of Croatia
Authors: Pavic Kramaric Tomislava , Miletic Marko , Bartulovic Marijana
Published: December 2021

Research background: Intellectual capital (IC) is given an increasing importance in the context of companies’ activities in the knowledge – oriented economy and is thought to be a key factor of competitiveness and financial performance enhancement in modern globalized world. Many methods have been introduced over time to measure IC with value added intellectual capital (VAIC) proposed by Pulic (1998) playing an important role.

Purpose of the article: The aim of this paper is to investigate the relationship between the intellectual capital and its components, specifically, human capital, capital employed and structural efficiency on corporate performance of Croatian companies listed on Zagreb Stock Exchange (ZSE) in the period 2016 – 2020.

Methods: The performance is expressed with profitability, specifically ROA, and market valuation, i.e. Tobin’s Q while the value added intellectual capital (VAIC) is used to measure IC as well as its components. A set of control variables comprising of firm size, leverage and age is also covered in the research while static panel analysis is performed to identify variables that might contribute to firm performance.

Findings & Value added: The statistically significant and positive influence of VAIC and its components indicate that an enhancement in the efficiency of firms’ resources and employees’ knowledge leads to creation of new economic value.
Creative accounting as one of the global tools for detecting fraud in Europe
Authors: Poradova Monika
Published: December 2021

Research background:The issue of fraud is a real and not an exceptional phenomenon in today’s global economies. Fraud arises in businesses at different levels and from different motivations. However, with the development of fraud, methods are also being developed to help detect such fraud. Therefore, the present paper focused on creative accounting as one of the global tools for detecting these scams. The present paper consists of four parts. The first part deals with the issue of creative accounting. The second part describes fraud techniques such as “windows dressing”, “off-balance-sheet financing” and “earnings management”. The third part of the article consists of an analysis of the development of fraud detection in Central and Western Europe. The third part also includes a discussion. The fourth part deals with the conclusions on the issue.

Purpose of the article:describe the issue of creative accounting as one of the global tools for detecting fraud. One of the aims of this paper is also to analyse the development of fraud detection in Central and Western Europe.

Methods:In the processing of the present paper, a descriptive method, analysis, mathematical and statistical methods, graphic methods, comparison and synthesis were used.

Findings & Value added:provide an overview of the conditions for the creation of creative accounting, detection procedures, and the fight against creative accounting. The result of this article is a comprehensive view of the global frauds of Central and Western Europe.
Detection of earnings management in insurance companies in Slovakia
Authors: Svabova Lucia , Blazek Roman
Published: December 2021

Research background: Manipulation and the use of creative accounting or earnings management have become an increasingly popular topic in the history of researchers. Since 2002, this issue has attracted the attention of scientists and economists around the world. On the Slovak market, more than 30 insurance companies are actually operating, and some analyses have revealed that some of these insurance companies are engaging in activities that do not comply with the law.

Purpose of the article: The article aims to use selected models for the detection of fraudulent financial reporting to determine whether there are unfair activities in insurance companies in Slovakia. At the same time, we evaluate the reliability of selected models and recommend the best models for this sector.

Methods: Based on the set criteria, the Beneish model with five parameters and the Beneish model with eight parameters are applied to selected 20 companies in the Financial and Insurance activities sector to determine which companies have manipulated the financial statements. The analysis is performed using real data on Slovak companies from the Amadeus database.

Findings & Value added: For the Financial and Insurance activities industry, we recommend using the Beneish model with eight parameters. Comparing the two models, we can conclude that this model is more accurate and thorough. The reason is also that this model works with more data from the financial statements.
The impact of debt management on corporate earnings: Indebtedness and its effects on the financial performance of selected Visegrad group enterprises
Authors: Valaskova Katarina , Gajdosikova Dominika
Published: December 2021

Research background: One of the significant problems of corporate financial management in the international context is the appropriate determination of the total amount of capital as well as the correct composition of financial sources to finance the activities of enterprises. The determination of the optimal capital structure, and thus the minimization of the costs of capital have been of interest to authors worldwide for several decades, as they can significantly influence the level of corporate earnings.

Purpose of the article: The main aim of the paper is to find a mathematical formula to determine whether the indebtedness of an enterprise is related to any financial problems or does not affect the financial performance of an enterprise and thus contributes to the profitability, i.e. if the debt management is performed efficiently.

Methods: To find the mathematical formula, we used the financial data of enterprises operating in the selected Visegrad group and calculated the financial ratios of indebtedness, which were further used in the multiple discriminant analysis. The final discriminant function and calculated centroids allow dividing the enterprises into two different groups, with and without financial problems.

Findings & Value added: The results of this analysis can be used in the international context to determine the appropriate level of indebtedness also in other countries, not only in the Visegrad group, which may be helpful for corporate financial managers or creditors, because optimal indebtedness helps generate revenues.