bluuebunny/crossref_metadata_2025_split huggingface dataset:
Настъпващите промени в счетоводната професия и счетоводната практика под въздействието на технологиите
Authors: Павлова Мария , Петрова Райна 
Published: April 2023

Внедряването на новите технологии в счетоводството носи много ползи за бъдещето, но крие и много рискове. В настоящата дигитална ера адекватното практическо приложение на технологиите в счетоводството може да се превърне в стратегическо предимство за компаниите. Във връзка с дигитализацията и с настъпващите организационни промени както в счетоводната сфера, така и в самите компании счетоводните специалисти са ключов фактор за успех.
Настоящото изследване представлява задълбочен обзор и анализ на специализираната литература в тази област и на редица практически изследвания. Резултатите показват, че в литературата се акцентира преи-муществено върху някои технологии, а на практика се възприемат други. Различия са установени и между счетоводната практика на САЩ и на европейските страни.
Авторите на настоящото изследване очертават три направления, в които технологиите помагат на счетоводните екипи да преминат към модерно счетоводство и да изпълняват ефективно задачите си в дигитал-ния свят. Налага се изводът, че днес специализираните умения и стратегическото мислене на счетоводните специалисти са особено важни и в близко бъдеще няма да бъдат изцяло изместени от технологиите.
Understanding the impact of the COVID‑19 pandemic on healthcare services for adults during three waves of COVID‑19 infections: A South African private sector experience
Authors: Nematswerani N , Steenkamp L , Haneef S , Naidoo RM , Fonn S 
Published: April 2023

Background. Since the onset of the COVID‑19 pandemic, healthcare resources have been repurposed to focus on COVID‑19. Resourcereallocation and restrictions to movement that affected general access to care may have inadvertently resulted in undue disruptions in the continuum of care for patients requiring non-COVID‑19 healthcare services.Objectives. To describe the change in pattern of health service use in the South African (SA) private sector.Methods. We conducted a retrospective study of a nationwide cohort of privately insured individuals. An analysis of claims data wasperformed for non-COVID‑19 related healthcare services provided from April 2020 to December 2020 (year 1 of COVID‑19) andApril 2021 to December 2021 (year 2 of COVID‑19) relative to the same period in 2019 prior to the COVID‑19 pandemic in SA. Over andabove plotting the monthly trends, we tested for statistical significance of the changes using a Wilcoxon test given the non-normality of all the outcomes.Results. Between April and December 2020, relative to the same period in 2021, and also relative to the same period in 2019, we found a 31.9% (p<0.01) and a 16.6% (p<0.01) reduction in emergency room visits, respectively; a 35.9% (p<0.01) and 20.5% (p<0.01) reduction in medical hospital admissions; a 27.4% (p=0.01) and 13.0% (p=0.03) reduction in surgical hospital admissions; a 14.5% (p<0.01) and 4.1% (p=0.16) reduction in face-to-face general practitioner consultations for chronic members; a 24.9% (p=0.06) and 5.2% (p=0.54) reduction in mammography for female members; a 23.4% (p=0.03) and 10.8% (p=0.09) reduction in Pap smear screenings for female members; a 16.5% (p=0.08) and 12.1% (p=0.27) reduction in colorectal cancer registrations and an 18.2% (p=0.08) and 8.9% (p=0.07) decrease in all oncology diagnoses. Uptake of telehealth services throughout the healthcare delivery system increased by 5 708% in 2020 compared with 2019, and 36.1% for 2021 compared with 2020.Conclusion. A significant reduction in emergency room visits, hospital admissions and utilisation of primary care services was observed since the start of the pandemic. Further research is required to understand if there are long-term consequences of delayed care. An increase in the use of digital consultations was observed. Research on their acceptability and effectiveness may open new modalities of care, which may have cost- and time-saving benefits.
Deciphering the Differences in Ambident Reactivity between the Cyanate, Thiocyanate Ions, and their P‐ and As‐Containing Analogues
Authors: Horváth Ádám , Lőrincz Balázs D. , Benkő Zoltán 
Published: April 2023

AbstractAlthough the cyanate and thiocyanate anions belong to the most known textbook examples of ambident nucleophiles, the electronic factors that determine their markedly differing reactivities are still unclear. The recently discovered P‐ and As‐containing [PCX]− and [AsCX]− analogues (X: O, S, Se), whose ambident nature is practically unexplored, may serve as ideal basis for comparison to clarify these differences. This study presents comprehensive theoretical investigations on the nucleophilic behaviours of the whole set of so far known [ECX]− (E: N, P, As, X: O, S, Se) anions, aiming for a systematic understanding of the reactivity patterns and identifying the factors that govern the nucleophilic substitutions. The results indicate that the SN2 reactions of the O‐containing [ECO]− ions are thermodynamically preferred at the pnictogen centres E, while the kinetic contributions are only substantial for the N‐containing [NCX]− anions. The ambident reactivities of the congeners that contain N or O significantly differ from those with P, As, S, or Se heteroatoms, in line with the inert s‐orbital effect, characteristic for the heavier elements. By analysing the electronic structures and bonding patterns of the anions and relevant transition state structures, clear explanations are offered for the differing reactivities of the whole set of [ECX]− anions. To serve for synthetic investigations, possible outcomes of nucleophilic substitutions are predicted, and the target molecules are expected to be versatile and useful synthons.
Effect of supplier cost stickiness on environmental, social, and governance: Moderating role of customer bargaining power
Authors: Chen Li‐Yu , Wang Teng‐Shih 
Published: April 2023

AbstractFirms with high selling, general, and administrative (SG&A) cost stickiness may maintain environmental, social, and governance (ESG) performance, and customer firms that account for a large proportion of supplier firms' sales (main customers) have considerable bargaining power regarding sales terms. In this study, we examine the effect of SG&A cost stickiness of supplier firms on their ESG performance. We further examine the moderating effect of a customer's bargaining power on the relationship between cost stickiness and ESG performance. The findings reveal that supplier firms with high cost stickiness have higher ESG performance, whereas supplier firms with main customers have lower ESG investments. The influence of main customer firms mitigates the positive relationship between the SG&A cost stickiness and ESG investment of supplier firms. In additional analysis, we obtain consistent conclusions for large firms and firms with high production efficiency.
A novel robust maximum power extraction framework for sustainable PV system using incremental conductance based MRAC technique
Authors: Singh Deepak Kumar , Akella Ashok Kumar , Manna Saibal 
Published: April 2023

AbstractThis study proposes a maximum power point tracking (MPPT) approach with two components: an Incremental Conductance (INC) MPPT for reference voltage regulation and a Model Reference Adaptive Controller (MRAC) for adjusting the duty cycle of the DC‐DC converter switch. A robustness test is performed on the system considering real‐world situations that involve an abrupt change in atmospheric conditions with load uncertainties. The probabilistic load distribution analysis is accomplished through levels of uncertainty (i.e., Probabilistic DOWN and UP) to guarantee the operation of the proposed INC‐MRAC controller while generating unexpected disturbances in the system. Using MATLAB/Simulink, the performances of the novel INC‐MRAC MPPT are comparatively analyzed with PO, INC, VSSPO, and ANN under realistic case studies in seven states. After comparative analysis, it is evident that the proposed MPPT offers less tracking time, i.e., 3.8 ms, to track maximum power point (MPP) with negligible steady‐state oscillation and ripples. It is about 3, 7, 9, and 10 times faster than ANN, VSSPO, INC and PO, respectively. Moreover, the tracking efficiency of the proposed controller is up to 99.63% as well as overall efficiency of the system is more than 98%. The tracking power loss and error rate in finding MPP for the proposed controller is the lowest among all state‐of‐the‐art MPPT approaches. Finally, the effectiveness of the proposed INC‐MRAC approach is experimentally validated by employing a real‐time simulator OPAL‐RT (OP4510). The study helps in environmental protection and participation in sustainable development.
Analysis of the interaction between surface water and groundwater using gaseous tracers in a dynamic test at a riverbank filtration intake
Authors: Kotowski Tomasz , Najman Joanna , Nowobilska‐Luberda Aleksandra , Bergel Tomasz , Kaczor Grzegorz 
Published: April 2023

AbstractWe discuss a study designed to elucidate the genesis and inflow conditions at riverbank filtration wells located on a mountain river. This article seeks to identify the most important drivers of spatio‐temporal dynamics of water flow in the hyporheic exchange zone, in natural conditions and conditions disturbed by the water abstraction. In our study we try to contribute to further understanding the dynamics of groundwater mixing with river water in the hyporheic exchange zone. We focus on understanding river/aquifer interactions at the scale of reach of an intake, especially the unidirectional water flows induced by water abstraction. To understand these issues, a two‐day field hydrogeological experiment was conducted based on a pumping test of increasing intensity. At each pumping stage, groundwater and river samples were collected to determine the concentration of noble gases, CFCs, SF6, stable isotope content, and the chemical composition of the water. The study results indicate a short pressure propagation time (of the order of several hours) between the intake and the river, which already results in the inflow of water from the river–aquifer mixing zone at low rates of water abstraction by the intake. As pumping rates increase, the conditions of mixing and inflow of water to individual wells stabilize or approach stabilized conditions in less than 1–2 days. The share of river water in the water flux flowing into the intake does not exceed 12%, whereas the ratio of river water to groundwater in the mixing zone is estimated at 1 to 7 or more. The range of the river‐aquifer mixing zone may reach up to 170 m from the river and this range can be identified with a good approximation as coinciding with the range of the zone of hyporheic exchange in the study area.
Reconsidering the effectiveness of low‐dose aspirin in prevention of pre‐eclampsia among otherwise low risk twin gestations: A historical cohort study
Authors: Toussia‐Cohen Shlomi , Zaslavsky‐Paltiel Inna , Farhi Adel , Brantz Yael , Maymon Dror , Meyer Raanan , Yinon Yoav , Lerner‐Geva Liat , Mazaki‐Tovi Shali , Tsur Abraham 
Published: April 2023

AbstractObjectiveTo investigate the effectiveness of low‐dose aspirin (LDA) in the prevention of pre‐eclampsia (PE) among otherwise low‐risk twin gestations.MethodsA historical cohort study consisting of all pregnant individuals with dichorionic diamniotic (DCDA) twin pregnancy who delivered between 2014 and 2020. Patients treated with LDA were matched by a 1:4 ratio to individuals who were not treated with LDA by age, body mass index and parity.ResultsDuring the study period, 2271 individuals carrying DCDA pregnancies delivered at our center. Of these, 404 were excluded for one or more additional major risk factors. The remaining cohort consisted of 1867 individuals of whom 142 (7.6%) were treated with LDA and were compared with a 1:4 matched group of 568 individuals who were not treated. The rate of preterm PE did not differ significantly between the two groups (18 [12.7%] in the LDA group vs. 55 [9.7%] in the no‐LDA group; P = 0.294, adjusted odds ratio 1.36, 95% confidence interval 0.77–2.40). There were no other significant between‐group differences.ConclusionsLow‐dose aspirin treatment in pregnant individuals with DCDA twin gestations without additional major risk factors was not associated with a reduction in the rate of preterm PE.
Changes in sensorimotor cortex oscillatory activity by orexin‐A in the ventrolateral preoptic area of the hypothalamus reflect increased muscle tone
Authors: Mavanji Vijayakumar , Teske Jennifer A. , Kotz Catherine M. , Pellizzer Giuseppe 
Published: April 2023

AbstractOrexin‐A (OXA) is a hypothalamic neuropeptide implicated in the regulation of wakefulness, appetite, reward processing, muscle tone, motor activity, and other physiological processes. The broad range of systems affected stems from the widespread projections of orexin neurons toward multiple brain regions regulating numerous physiological processes. Orexin neurons integrate nutritional, energetic, and behavioral cues and modulate the functions of target structures. Orexin promotes spontaneous physical activity (SPA), and we recently showed that orexin injected into the ventrolateral preoptic area (VLPO) of the hypothalamus increases behavioral arousal and SPA in rats. However, the specific mechanisms underlying the role of orexin in physical activity are unknown. Here we tested the hypothesis that OXA injected into the VLPO alters the oscillatory activity in the electroencephalogram (EEG) to reflect an increased excitability of the sensorimotor cortex, which may explain the associated increase in SPA. The results showed that OXA increased wakefulness following injections into the VLPO. In addition, OXA altered the power spectrum of the EEG during the awake state by decreasing the power of 5–19 Hz oscillations and increasing the power of >35 Hz oscillations, which are markers of increased sensorimotor excitability. Consistently, we found that OXA induced greater muscle activity. Furthermore, we found a similar change in power spectrum during slow‐wave sleep, which suggests that OXA altered the EEG activity in a fundamental way, even in the absence of physical activity. These results support the idea that OXA increases the excitability of the sensorimotor system, which may explain the corresponding increase in awake time, muscle tone, and SPA.
Diminishing the catalyst concentration in the Cu(0)‐RDRP and ATRP synthesis of well‐defined low‐molecular weight poly(glycidyl methacrylate)
Authors: Janata Miroslav , Čadová Eva , Johnson Jeffery W. , Raus Vladimír 
Published: April 2023

AbstractLow‐molecular weight (MW) solvent‐borne functional (meth)acrylic polymers find an important use in coating resins. However, when preparing such polymers through copper‐mediated reversible‐deactivation radical polymerization (RDRP), contamination with colored copper species and the use of expensive ligands represent significant obstacles from the industrial application viewpoint. Here, we investigated the possibilities of diminishing the catalyst levels in metallic coper‐mediated RDRP (Cu(0)‐RDRP) and atom transfer radical polymerization (ATRP) of a widely used functional monomer, glycidyl methacrylate (GMA), targeting a low MW of approximately 3000. Both Cu wire‐ and powder‐catalyzed Cu(0)‐RDRP provided well‐defined, low‐MW poly(GMA) at quantitative conversions when using an inexpensive PMDETA ligand in DMSO. However, only with Cu powder, the contamination of the final polymerization mixture with Cu species could be efficiently diminished to ≤66 ppm while maintaining the polymerization control. Additionally, the in situ block copolymerization was successfully demonstrated, furnishing a poly(GMA)‐b‐poly(MMA) mixture containing only 39 ppm of Cu in a process facilitated by the intrinsic reductive properties of the GMA's epoxide groups. Significantly, the targeted low‐MW poly(GMA) could also be synthesized by low‐catalyst‐concentration ATRP (CuBr/PMDETA system), obtaining well‐defined polymers with quantitative conversions at ca 50 ppm of Cu in the final mixture, both at r.t. and 50 °C.
From a continuous thermal profile to a stepped one: The effect of run of river hydropower plants on the river thermal regime
Authors: Bonacina Luca , Mezzanotte Valeria , Fornaroli Riccardo 
Published: April 2023

AbstractBoth reservoirs and run of river power plants affect the thermal regime of rivers but despite the higher number of the latter few studies have focused on their effect. In this study, we investigated the water thermal regime of Serio River (Northern Italy), a subalpine river regulated by a reservoir and characterized by a cascade system of run of river power plants. Water temperature has been monitored continuously for more than 4 years at the extremes of 4 stretches subjected to water diversion and thermal alterations have been quantified. Our results show that hydroelectric power plants act locally causing a considerable thermal alteration that increases with the distance from the diversion weir. Indeed, within the by‐passed stretch, the rate of warming doubles the natural gradient (0.47°C/km vs. 0.19°C/km annually) with peaks in summer (0.73–0.90°C/km on average). By contrast, the run of river power plants keep the water temperature almost constant in the diversion channels. Thus, a cascade system of run of river plants shifts the overall riverine thermal regime from a continuous to a “stepped” longitudinal profile. Results highlight that the thermal effects of run of rivers plants are not negligible and should be considered and monitored continuously. Since there are thousands of hydropower plants powered by flowing waters it is time to consider their thermal impacts in environmental flow policies and bioassessment programs.
IrPd Nanoalloy‐Structured Bifunctional Electrocatalyst for Efficient and pH‐Universal Water Splitting
Authors: Yang Xing , Wu Zihe , Xing Zhenyu , Yang Chengdong , Wang Weiwen , Yan Rui , Cheng Chong , Ma Tian , Zeng Zhiyuan , Li Shuang , Zhao Changsheng 
Published: April 2023

AbstractThe lack of high efficiency and pH‐universal bifunctional electrocatalysts for water splitting to hydrogen evolution reaction (HER) and oxygen evolution reaction (OER) hinders the large‐scale production of green hydrogen. Here, an IrPd electrocatalyst supported on ketjenblack that exhibits outstanding bifunctional performance for both HER and OER at wide pH conditions is presented. The optimized IrPd catalyst exhibits a specific activity of 4.46 and 3.98 A mgIr−1 in the overpotential of 100 and 370 mV for HER and OER, respectively, in alkaline conditions. When applied to the anion exchange membrane electrolyzer, the Ir44Pd56/KB catalyst shows a stability of >20 h at a current of 250 mA cm−2 for water decomposition, indicating promising prospects for practical applications. Beyond offering an advanced electrocatalyst, this work also guides the rational design of desirable bifunctional electrocatalysts for HER and OER by regulating the microenvironments and electronic structures of metal catalytic sites for diverse catalysis.
Artificial Intelligence and Creativity
Authors: Earnshaw Rae , Liggett Susan 
Published: April 2023

AbstractCollaboration can increase creativity when the interactions are supportive and facilitative. In the real world this could be a group discussion or a collaboration on a particular artwork or project. The computer is increasingly in the loop on these collaborations because it can bring together both local and distant collaborators. In addition, the artwork or project can be displayed on computer screens and the partners can discuss it and work together in real-time. The computer program may also be able to make suggestions to the partners about design options, just as spell-checkers can make suggestions to authors about the grammar and spelling in an article or paper they are writing. The software works in the background and can add value to the overall process of creation, whether this is for a document or an artwork. In this case, the software is working according to pre-determined rules. If the program is allowed to modify itself by taking in input from its own processes, then the rules may change as the program is running. This may be useful in some situations but not in others. The increasing use of artificial intelligence techniques in science, technology, and the arts is reviewed and assessed, and the implications for creativity are presented.
Identification of levoglucosan degradation pathways in bacteria and sequence similarity network analysis
Authors: Kaur Arashdeep , Scott Nichollas E. , Herisse Marion , Goddard-Borger Ethan D. , Pidot Sacha , Williams Spencer J. 
Published: April 2023

AbstractLevoglucosan is produced in the pyrolysis of cellulose and starch, including from bushfires or the burning of biofuels, and is deposited from the atmosphere across the surface of the earth. We describe two levoglucosan degrading Paenarthrobacter spp. (Paenarthrobacter nitrojuajacolis LG01 and Paenarthrobacter histidinolovorans LG02) that were isolated from soil by metabolic enrichment using levoglucosan as the sole carbon source. Genome sequencing and proteomics analysis revealed the expression of a series of genes encoding known levoglucosan degrading enzymes, levoglucosan dehydrogenase (LGDH, LgdA), 3-keto-levoglucosan β -eliminase (LgdB1) and glucose 3-dehydrogenase (LgdC), along with an ABC transporter cassette and an associated solute binding protein. However, no homologues of 3-ketoglucose dehydratase (LgdB2) were evident, while the expressed genes contained a range of putative sugar phosphate isomerases/xylose isomerases with weak similarity to LgdB2. Sequence similarity network analysis of genome neighbours of LgdA revealed that homologues of LgdB1 and LgdC are generally conserved in a range of bacteria in the phyla Firmicutes, Actinobacteria and Proteobacteria. One group of sugar phosphate isomerase/xylose isomerase homologues (named LgdB3) was identified with limited distribution that is mutually exclusive with LgdB2, and we propose that they may fulfil a similar function. LgdB1, LgdB2 and LgdB3 adopt similar predicted 3D folds, suggesting overlapping function in processing intermediates in LG metabolism. Our findings highlight diversity within the LGDH pathway, through which bacteria utilize levoglucosan as a nutrient source.