bluuebunny/crossref_metadata_2025_split huggingface dataset:
Current state of accounting in Slovak Republic in the conditions of globalization
Authors: Rebetak Filip , Bartosova Viera 
Published: December 2021

Research background: Globalization currently impacts every aspect of economic life. Accounting and the law that govern it are no exceptions. The interconnectedness of companies across state boundaries brings with itself challenges to the accounting practices around the world. The globalization in the world of accounting is represented with the movement for harmonization of accounting practices around the world. International Financial Reporting Standards (IFRS) are a vehicle for that harmonization. Slovak Republic also allows companies to publish their financial statements in accordance with the IFRS standards. Therefore, it is important to study them and their effect on Slovak accounting law and practice.
Purpose of the article: In this article, we will look at the accounting harmonization that resulted from the globalization of the world economy and the impact it had on accounting in the Slovak Republic. We will also look closer at International Financial Reporting Standards (IFRS) in Slovak Republic – their use, regulations governing them and potential implications for future.
Methods: We use the methods of analysis and synthesis of current literature and law concerning the regulation of accounting in Slovakia with the focus on the impact of globalization on it. We then analysed the current state of use of International Financial Reporting Standards in Slovakia.
Findings & Value added: We found a high level of accounting harmonization with the European Union.
The ongoing globalization needs real and substantial reform of the United Nations
Authors: Soltes Dusan 
Published: December 2021

Research background: This paper has been prepared as a result of our ongoing research on various aspects of ongoing globalization and regional integration and as a power point presentation has been presented at the recent ACUNS – Academic Council on the United Nations International Conference that has been carried out as a virtual event I June 2021.
Purpose of the article: The main purpose of this paper is to present our proposal for the reform of the United nations system in order it could better be serving to the contemporary globalized and regionally integrated world now consisting of 193 member states in difference to only 51 original founding members of the United Nations in 1945.
Methods: As for the applied methodology we have used the critical analysis of the existing UN system to identifying its strong and weak characteristics and on the basis of that to formulate some recommendation in order to adjust the overall UN system to the real needs of the current globalized world being dominated by the ongoing regional integrations, multinational corporations, various political and security structures and last and not least the UN has to return back to the full respect towards the first sentence of its Charter i.e.: “WE the peoples of the UN…”
Findings & Value added: In view of this, we could state that the results of our research as formulated in the part 3 of this paper could be considered as our proposal for adjusting the current UN system and all its various specialized agencies to the real needs of the contemporary globalized world in such a way like reforming the UN Security Council, the UN General assembly as a kind of the global Parliament, selection and election of the UN secretary General, revitalization of the activity of the UN regional economic commissions, etc.
Competition in the global arms trade markets and its consequences
Authors: Tulyakova Irina , Dengov Victor , Gregova Elena 
Published: December 2021

Research background: The global arms markets are constantly fiercely competitive. Over the past period, new important trends have emerged in these markets, and the role of some countries is changing. This requires analytical reflection in order to assess the prospects for Russian arms exports. The authors have repeatedly addressed the topic of Russian arms exports and the place of Russia in the global arms and military equipment trade markets.
Purpose of the article: The main purpose of the study is to analyze the current state of the global AME markets in individual segments, compare the positions of its main participants and assess the prospects for Russia's presence in these markets in the future.
Methods: Generalizations of the research are based on the processing and systematization of data obtained from available information sources. By analyzing the statistics, the authors were able to deduce the trends of the current moment and determine the prospects.
Findings & Value added: Analysis of the positions of individual "players" in these markets and the trends identified allowed the authors to make an educated guess about how events might develop in the future. Despite all the changes taking place in the global arms and military equipment markets, Russia has good prospects for maintaining and strengthening its positions in certain areas.
Vehicle accident frequencies on the example of Poland and Slovakia in 2010-2020
Authors: Frej Damian , Jaśkiewicz Marek 
Published: December 2021

Research background:The article presents a general description of the safety problem in Polish and Slovak road transport in 2010-2020. Poland and Slovakia, as neighboring countries of the European Union, are connected with each other by the trade route (Baltic-Adriatic). Moreover, it should be noted that in 2019, the trade turnover between Poland and Slovakia amounted to EUR 10.35 billion. Poland is the third largest trade partner of Slovakia. The energy and automotive industries are among the most promising commercial areas of these countries. The downward trend in the number of accidents and fatalities shows Slovakia and Poland at the same level of safety.Purpose of the article:The main aim of the article is to discuss the topic of road accidents in Poland and Slovakia, taking into account the perspectives of "Vision Zero". Because both Poland and Slovakia, along with other European Union Member States, are required to reduce the number of road fatalities by 2030 and eliminate them completely by 2050.Methods:The article presents a statistical analysis of road accidents in Poland and Slovakia in 2010-2020. Based on statistical data, a road accident forecast for 2020-2030 has been prepared.Findings & Value added:Forecasts for the number of people killed in road accidents estimate that in 2030 29 people per million inhabitants will die on Polish roads, while 27 people per million inhabitants will die on Slovak roads.
Analysis of road tax in the international context
Authors: Poliaková Adela , Frajtová Michalíková Katarína 
Published: December 2021

Research background: Reducing the costs of transport companies is a permanent and important task for the sustainability of the company's development. The operation of transport companies brings externalities, which ultimately burden the company, which creates pressure to eliminate them by those who cause them. This pressure increases costs for transport companies, so they often try to avoid responsibility for environmental pollution. The European Union supports the creation of legislative instruments that would favor transport companies that give preference to greener and more fuel-efficient vehicles when operating. However, the modernization of the vehicle fleet also brings with it increased costs for investments in fixed assets.
Purpose of the article: The aim of this article is to analyze the real tax burdens in the individual Member States and to point out that rates within the European Union are not uniform and represent a space for speculative behavior by transport operators. At the same time, it should be pointed out that the motivation of carriers to reduce transport externalities is insufficient if Member States are left a large margin of manipulation.
Methods: We obtained data on road tax rates from the laws in individual countries. We used Scania truck data to analyze the impact of rates.
Findings & Value added: When creating the price, it is necessary to consider all costs related to the implementation of transport. One of these costs is the motor vehicle tax. This tax represents a fixed cost for the carrier, which burdens the vehicle regardless of whether the vehicle is in operation or in technical readiness. We found that the adjustment of road tax resp. motor vehicle taxes has significant shortcomings in the EU. Not only do some countries do not favor the use of clean vehicles, but tax rates also vary greatly from one Member State to another.
A Review of Remote Intracerebral Hemorrhage after Chronic Subdural Hematoma Evacuation
Authors: Umana Giuseppe Emmanuele , Salvati Maurizio , Fricia Marco , Passanisi Maurizio , Corbino Leonardo , Cicero Salvatore , Nicoletti Giovanni Federico , Tomasi Santino Ottavio , Winkler Peter A , Scalia Gianluca 
Published: December 2021

AbstractBackground Remote intracerebral hemorrhage (RICH) is a severe complication following chronic subdural hematoma (cSDH) drainage, and only case reports and small case series have been reported to date. The authors present an emblematic patient affected by RICH following cSDH drainage. A systematic review of the literature on diagnosis and management of patients affected by RICH following cSDH evacuation has also been performed.Methods A literature search according to the PRISMA statement was conducted using PubMed and Scopus databases with the following Mesh terms: [(remote) AND (intracerebral hemorrhage or cerebral hematoma or cerebral infarction or cerebellar hemorrhage or cerebellar hematoma or cerebellar infarction) AND (chronic subdural hematoma)].Results The literature search yielded 35 results, and 25 articles met our inclusion criteria: 22 articles were case reports and 3 were case series including three to six patients. Overall, 37 patients were included in the study. Age was reported in all 37 patients, 26 males (70.3%) and 11 females (29.7%), with a male-to-female ratio of 2.4:1. The mean age at diagnosis was 64.6 years (range: 0.25–86 years). Only in 5 cases (13.5%) did the ICH occur contralaterally to the previously drained cSDH. The rapidity of drainage can lead to several types of intracranial hemorrhages, caused by a too rapid change in the cerebral blood flow (CBF) and/or tears of bridging veins. The average time interval between cSDH drainage and neurologic deterioration was 71.05 hours (range: 0–192 hours).Conclusions RICH following cSDH represents a rare occurrence and a serious complication, associated with elevated morbidity. Careful monitoring of drain speed after cSDH evacuation surgery is recommended, and minimally invasive techniques such as twist drill craniostomy are suggested, especially for massive cSDHs.
Opposition in Japan to the Olympics during the COVID-19 pandemic
Authors: Kato Takumi 
Published: December 2021

AbstractLittle is known about the responses of citizens toward sporting mega-events held during a period of extended disasters, such as the 2020 Olympics held during the COVID-19 pandemic. This study aims to clarify the factors affecting citizens’ attitudes by testing the following hypotheses: the perception of high cost, the burden on medical institutions, and high risk of infectious disease spread negatively affect attitudes, while the perception of pandemic countermeasures, economic benefits, and athletes positively affect attitudes. Based on an online survey of 800 citizens before the 2020 Olympics, the hypotheses were tested using logistic regression models with the extracted factors as the explanatory variables and the attitude toward the Olympics as the objective variable. The test results confirm the factors lineated by the hypotheses, except for the perception of high cost. The fear of a healthcare system collapse from the medical burden of dealing with an outbreak has an especially strong negative effect on the attitude toward the Olympics. These results have important implications for city governments and municipalities and suggest that they should not underestimate citizens’ perceptions and attitudes when organizing mega-events and formulating proper communication. Further, the results may offer insights for the smooth strategic planning of large-scale events during unprecedented disasters.
Temperature sensitivity analysis on mass-spring potential with electrostatic frequency reduction for lunar seismometers
Authors: de Paula L. A. N. , Paik H. J. , Schmerr N. C. , Erwin A. , Chui T. C. P. , Hahn I. , Williamson P. R. 
Published: December 2021

A broadband seismometer has been identified as an important scientific instrument that can be deployed on the surface of Earth’s Moon in the near future. To achieve the goals of the International Lunar Network, this next generation of seismometers is required to achieve at least 2 × 10−10 ms−2 Hz−1/2 at 1 mHz, which are several orders of magnitude more sensitive at the same frequency than the ones deployed during the Apollo program; their goal is to capture the lunar seismic noise floor, observe the lunar normal modes, and record distant teleseisms from all over the Moon. The Electrostatic Frequency Reduction (EFR) technique has been employed in a seismometer design in our laboratory and can enhance the Moonquake measurement sensitivity covering a longer period down to 1 mHz. EFR has advantages over the traditional frequency reduction techniques since it can be autonomously tuned and lowers the resonance frequency without modifying the mechanical design of a capacitive readout seismometer, an approach desirable for spaceflight-qualified instrumentation. A drawback is that we have also found that the EFR as well as other frequency reduction techniques amplify the temperature sensitivity of a seismometer beyond the limit of a conventional temperature control system. Here, we describe quantitatively and analytically the temperature dependence of a spring suspended mass model of a seismometer and provide practical solutions to minimize the thermal effects on a lunar seismometer using the EFR technique. By choosing the materials for the seismometer housing and the spring suspension that could balance the shear modulus and thermal expansion coefficients, one could mitigate the thermal sensitivity of the seismometer using the EFR technique. These modifications allow us to approach the stringent requirements for instrument self-noise necessary for the science objective.
Thin THz QCL active regions for improved continuous-wave operating temperature
Authors: Curwen Christopher A. , Addamane Sadhvikas J. , Reno John L. , Shahili Mohammad , Kawamura Jonathan H. , Briggs Ryan M. , Karasik Boris S. , Williams Benjamin S. 
Published: December 2021

We compare the performance of 10 and 5 μm thick metal–metal waveguide terahertz quantum-cascade laser ridges operating around 2.7 THz and based on a 4-well phonon depopulation active region design. Thanks to reduced heat dissipation and lower thermal resistance, the 5 μm thick material shows an 18 K increase in continuous wave operating temperature compared to the 10 μm material, despite a lower maximum pulsed-mode operating temperature and a larger input power density. A maximum continuous wave operating temperature of 129 K is achieved using the 5 μm thick material and a 15 μm wide ridge waveguide, which lased up to 155 K in the pulsed mode. The use of thin active regions is likely to become increasingly important to address the increasing input power density of emerging 2- and 3-well active region designs that show the highest pulsed operating temperatures.
Diagnostic concordance between Amsel’s criteria and the Nugent scoring method in the assessment of bacterial vaginosis
Authors: Challa Apoorva , Sood Seema , Kachhawa Garima , Upadhyay Ashish Datt , Dwivedi Sada Nand , Gupta Somesh 
Published: December 2021

Bacterial vaginosis (BV) is diagnosed by the microbiological Nugent scoring method or clinical Amsel’s criteria. Assessment of 404 vaginal samples (293 women) identified 110 (27.2%), 108 (26.7%) and 161 (39.9%) samples to be BV-positive using Nugent’s method, standard Amsel’s criteria and simplified Amsel’s criteria respectively. The sensitivity, specificity, and kappa statistic (κ) for standard and simplified Amsel’s criteria were 71.8% (95% CI = 62.4–80.0), 90.1% (95% CI = 62.4–86.1), 0.62 (95% CI = 0.53–0.72) and 88.2% (95% CI = 80.6–93.6), 78.2% (95% CI = 73.1–82.8), 0.58 (95% CI = 0.49–0.67), respectively. A combination of vaginal pH and clue cells exhibited the highest concordance (κ = 0.64, 95% CI = 0.54–0.74) with Nugent’s method and may be used for simplified BV diagnosis.
Turning ghosts into dragons: improving camera monitoring outcomes for a cryptic low-density Komodo dragon population in eastern Indonesia
Authors: Purwandana Deni , Ariefiandy Achmad , Azmi Muhammad , Nasu Sanggar A. , Sahudin  , Dos Andreas A. , Jessop Tim S. 
Published: December 2021

Abstract Context Detection probability is a key attribute influencing population-level wildlife estimates necessary for conservation inference. Increasingly, camera traps are used to monitor threatened reptile populations and communities. Komodo dragon (Varanus komodoensis) populations have been previously monitored using camera traps; however, considerations for improving detection probability estimates for very low-density populations have not been well investigated. Aims Here we compare the effects of baited versus non-baited camera monitoring protocols to influence Komodo dragon detection and occupancy estimates alongside monitoring survey design and cost considerations for ongoing population monitoring within the Wae Wuul Nature Reserve on Flores Island, Indonesia. Methods Twenty-six camera monitoring stations (CMS) were deployed throughout the study area with a minimum of 400 m among CMS to achieve independent sampling units. Each CMS was randomly assigned as a baited or non-baited camera monitoring station and deployed for 6 or 30 daily sampling events. Key results Baited camera monitoring produced higher site occupancy estimates with reduced variance. Komodo dragon detection probability estimates were 0.15 ± 0.092–0.22 (95% CI), 0.01 ± 0.001–0.03, and 0.03 ± 0.01–0.04 for baited (6 daily survey sampling events), unbaited (6 daily survey sampling events) and long-unbaited (30 daily survey sampling events) sampling durations respectively. Additionally, the provision of baited lures at cameras had additional benefits for Komodo detection, survey design and sampling effort costs. Conclusions Our study indicated that baited cameras provide the most effective monitoring method to survey low-density Komodo dragon populations in protected areas on Flores. Implications We believe our monitoring approach now lends itself to evaluating population responses to ecological and anthropogenic factors, hence informing conservation efforts in this nature reserve.
Cell-type–specific neuromodulation guides synaptic credit assignment in a spiking neural network
Authors: Liu Yuhan Helena , Smith Stephen , Mihalas Stefan , Shea-Brown Eric , Sümbül Uygar 
Published: December 2021

Significance
Synaptic connectivity provides the foundation for our present understanding of neuronal network function, but static connectivity cannot explain learning and memory. We propose a computational role for the diversity of cortical neuronal types and their associated cell-type–specific neuromodulators in improving the efficiency of synaptic weight adjustments for task learning in neuronal networks.
Effects of task complexity on L2 suggestions
Authors: Márquez Daniel , Barón Júlia 
Published: December 2021

AbstractThis exploratory study aims at determining whether increased task complexity affects performance of second language (L2) pragmatics. 34 Spanish learners of English as a foreign language (EFL) undertook simple and complex interactive tasks targeting the speech act of suggesting. Although previous analyses of learner-learner interaction have demonstrated that increasing the cognitive load of a task may affect the number of speech acts in conversation, not enough evidence to support this premise was found. In addition, the assessment of suggestions as provided by native speakers of American English shows that increased task complexity along number of elements, social distance, and degree of imposition is likely to promote accuracy and complexity of pragmatic moves without making L2 learners trade off either accuracy or complexity. Pedagogical implications in the fields of L2 pragmatics and task-based language teaching (TBLT) are further discussed.
Matter coupling in minimal massive 3D gravity and spinor-matter interactions in exterior algebra formalism
Authors: Cebeci Hakan 
Published: December 2021

Abstract
In this work, by employing the exterior algebra formalism, we study the matter coupling in minimal massive 3D gravity (MMG) by first considering that the matter Lagrangian is connection-independent and then considering that the matter coupling is connection-dependent. The matter coupling in MMG has been previously investigated in the work Arvanitakis et al (2014 Class. Quantum Grav.
31 235012) in tensorial notation where the matter Lagrangian is considered to be connection-independent. In the first part of the present paper, we revisit the connection-independent matter coupling by using the language of differential forms. We derive the MMG field equation and construct the related source two-form. We also obtain the consistency relation within this formalism. Next, we examine the case where the matter Lagrangian is connection-dependent. In particular, we concentrate on the spinor-matter coupling and obtain the MMG field equation by explicitly constructing the source term. We also get the consistency relation that the source term should satisfy in order that spinor-matter coupled MMG equation be consistent.
Precise wavelength determination of the 4s24p 2P3/2–2P1/2 transition in Mo11+ and Ru13+ ions
Authors: Li Yajing , Wang Yintao , Fan Junyu , Si Ran , Li Jiguang , Zhang Mingwu , Huang Liangyu , Xiao Jun , Zou Yaming , Wei Baoren , Yao Ke 
Published: December 2021

Abstract
The 4s24p 2P3/2–2P1/2 magnetic dipole transition in Ga-like ions is interested in developing of high precise highly charged ion clock (Yu and Sahoo 2019 Phys. Rev. A 99 022513). In this work, we present direct observations of the transition in Mo11+ and Ru13+ ions at an electron beam ion trap. Internal and external calibration methods are used for determining the wavelength of the Mo11+ and Ru13+ lines, respectively. Both measurements reach precision levels of a few ppm. Compared with the available values, the current results significantly improve the experimental uncertainty.
Placement of a fast ion loss detector array for neutral beam injected particles in Wendelstein 7-X
Authors: Kulla D , Lazerson S , Günter S , Hirsch M , Hartmann D , McNeely P , Rust N , Wolf R C 
Published: December 2021

Abstract
In light of measuring the fast ionized particle confinement in the stellarator Wendelstein 7-X, particles generated by the neutral beam injection system are simulated to determine the placement of an array of Faraday-cup fast ion loss detectors. This array is important due to the localization of the loss pattern, which changes drastically with experimental parameters. The Monte Carlo codes BEAMS3D and ASCOT5 are used for the simulations, following the particles from injection to wall collision. Different magnetic configurations and plasma pressures are investigated in this manner, and a configuration suitable for measuring the loss fraction is found. It qualitatively reproduces the global losses, is installable in locations of current carbon wall-tiles and the individual detector output appears well-suited for experimental purposes.