ethicalabs/Research-Intent-Collab huggingface dataset:
The Impact of Corporate Social Responsibility Expenditure Reporting on Firms’ Profitability : A Quantitative Study of Listed Companies in Sri Lanka

This research examines the impact of Corporate Social Responsibility Expenditure Reporting (CSRER) on the profitability of firms listed on the Colombo Stock Exchange in Sri Lanka. The study analyzes 700 data from 2020 to 2024, employing multiple regression approaches to assess the relationship between the disclosure of CSR activities, regardless of the stated quantity, and improved financial performance. We quantify profitability using return on assets (ROA), return on equity (ROE), and net profit margin (NPM). Often, we use firm size as a control element.The results reveal a generally positive, though not uniform, association between CSRER and profitability. The study contributes theoretically by integrating Stakeholder, Legitimacy, and Agency theories as interpretive lenses. While these frameworks are not directly modeled as variables, they provide second-level explanations for the observed data patterns: CSR disclosure signals responsiveness to stakeholders, secures organizational legitimacy, and reduces information asymmetry between managers and shareholders. In this way, theory, model, and data are explicitly connected. The model quantifies associations, the data capture actual disclosure practices, and the theories explain the mechanisms underlying profitability outcomes.Situated in Sri Lanka’s voluntary and lacking regulated CSR reporting environment, the study provides both context-specific insights and broader implications for emerging markets. For managers, the findings highlight the strategic value and risks of CSR disclosure. For regulators and policymakers, they underline the need for clearer reporting frameworks to enhance transparency and comparability. Limitations include reliance on aggregated expenditure figures and the exclusion of qualitative stakeholder perspectives. Future research could extend the analysis through disaggregated spending data, longer time horizons, and mixed methods.Overall, the findings suggest that authentic and consistent CSR expenditure reporting, when integrated into business strategy, not only supports ethical accountability but can also contribute to financial performance in emerging market contexts.
Forward Kinematics Simulation for a Surgical Robot Using CATIA 5

Forward Kinematic simulation of a 6 DOF surgical robot tracking a path through the constraint of the Remote Center of Motion point (RCM) is developed in this paper. Theoretical calculations of the forward kinematics are analyzed by solving the configuration kinematic equations of the robot. CAD prototype of the surgical robot and the patient are created using CATIA5 part and assembly tools. The theoretical results are validated through a Kinematic simulation of CATIA kinematics. The simulation results confirm the usefulness of the six revolute joint robots in minimally invasive surgery (MIS) and the efficiency of using the power full CATIA5 software to simulate surgical robot, and checking the robot mechanism capability of doing surgical procedures.
Challenges of access to clean water and its sanitation from the human rights approach in deprived urban areas of Tuxtla Gutiérrez, Chiapas

The theoretical debates about the nature of water and its relationship with urban inequalities are analyzed to accentuate the importance of water as a social and cultural good, recognizing that people have right to Access to clean water in deprived urban, as is the case of north-west area of Tuxtla Gutiérrez, Chiapas where there are inequalities in its access, health and sanitation. This article was carried out using a qualitative methodology, consulting primary and secondary sources. The objective was to contribute to the socio-legal analysis of the human right to clean water and sanitation from rights based approach, examining human rights principles such as equality, non-discrimination and participation as criteria that guide public policy decisions to contribute to the effective enjoyment of human rights. It is concluded that there must be a base of regulatory criteria for water and its sanitation that focus on addressing water as a social and cultural good and as a right to combat urban inequalities.
Carbon Chemistry in interstellar clouds

We discuss new developments of interstellar chemistry, with particular emphasis on the carbon chemistry. We confirm that carbon chains and cycles are ubiquitous in the ISM and closely chemically related to ea ch other, and to carbon. Investigation of the carbon budget in shielded and UV illuminated gas shows that the inventory of interstellar molecules is not complete and more complex molecules with 4 or more carbon atoms must be present. Finally we discuss the consequences for the evolution of clouds and conclude that the ubiquitous presence of carbon chains and cycles is not a necessary consequence of a very young age for interstellar clouds.
Additional file 4 of Mixotrophic chemosynthesis in a deep-sea anemone from hydrothermal vents in the Pescadero Basin, Gulf of California

Additional file 4: Figure S2. Fluorescence Microscopy of the tentacles of Ostiactis pearseae. Fluorescent in situ signal amplification via hybridization chain reaction-FISH (HCR-FISH) microscopy of Ostiactis pearseae tentacles using A. a general bacterial probe set Eub338 I-III, B. the specific Anem_SUP05 probe, and C. an overlay of the two showing near complete overlap. Scale is 10 μm.
Artificial Intelligence Applications in Management Information Systems: A Comprehensive Systematic Review with Business Analytics Perspective

The need to solve very complex problems and the desire to model and understand human behavior are the most important factors that trigger artificial intelligence studies. In addition, today, when digitalization has become a necessity with the industrial revolution, the importance of management information systems located at the interface of information, business and industry has increased even more. In this study, which was prepared by taking these two approaches into consideration, it was aimed to examine the use of artificial intelligence techniques in management information systems literature in a multidimensional and systematic manner, and in this direction, a systematic literature review method supported by semi-automatic modern technique such as text mining was proposed. As a result of the literature review, it has been observed that studies in the field of deep learning and swarm intelligence have gained importance in recent years. When evaluated in terms of application, although information system support and information management are at the forefront in the field of informatics, it is thought that there is a shift towards cybercrime and security and fault detection. Similarly, it can be said that there has been a tendency towards environmental factors in other business areas where production and supply chain studies are seen more. In sectoral evaluations, the value of the health sector has increased while manufacturing-oriented areas are ahead as a result of the digital transformation. When all these findings are evaluated together, it is thought that a detailed guide is presented to the academicians and professionals who will work in the field.
The EUâ€™s Racial Equality Directive and the Evolution of Discourse in the Field of the Fight Against Discrimination. a Comparison Between France, the UK and Spain

This paper assesses the extent of the convergence of public policies purporting to combat racial discriminations in Europe by focusing on the cases of France, the UK and Spain. It shows that the influence of â€˜national modelsâ€™ remains powerful even when the implementation of a common policy instrument such as a European directive is at stake â€“ in this instance the Racial Equality Directive of 29 June, 2000. Having outlined the reasons for focusing on this directive, we propose a synthesis of sociological and political science studies on the subject and present our comparative methodological approach in detail. We focus on the language employed to present the discrimination problem in all three countries under study. We first examine the French case and retrace the progressive evolution of the rhetoric used, from an emphasis on the fight against racism to equal opportunities and the promotion of diversity. Having thus observed the medium-term impact of national socio-political dynamics on a European frame of reference for action, we introduce a comparison with Spain and the UK, relying on documents produced by European institutions.
Multiomics metabolic and epigenetics regulatory network in cancer: A systems biology perspective

Genetic, epigenetic, and metabolic alterations are all hallmarks of cancer. However, the epigenome and metabolome are both highly complex and dynamic biological networks in vivo. The interplay between the epigenome and metabolome contributes to a biological system that is responsive to the tumor microenvironment and possesses a wealth of unknown biomarkers and targets of cancer therapy. From this perspective, we first review the state of high-throughput biological data acquisition (i.e. multiomics data) and analysis (i.e. computational tools) and then propose a conceptual in silico metabolic and epigenetic regulatory network (MER-Net) that is based on these current high-throughput methods. The conceptual MER-Net is aimed at linking metabolomic and epigenomic networks through observation of biological processes, omics data acquisition, analysis of network information, and integration with validated database knowledge. Thus, MER-Net could be used to reveal new potential biomarkers and therapeutic targets using deep learning models to integrate and analyze large multiomics networks. We propose that MER-Net can serve as a tool to guide integrated metabolomics and epigenomics research or can be modified to answer other complex biological and clinical questions using multiomics data.
Sample from What You See: Visuomotor Policy Learning via Diffusion Bridge with Observation-Embedded Stochastic Differential Equation

Imitation learning with diffusion models has advanced robotic control by capturing the multi-modal action distributions. However, existing methods typically treat observations only as high-level conditions to the denoising network, rather than integrating them into the stochastic dynamics of the diffusion process itself. As a result, the sampling is forced to begin from random noise, weakening the coupling between perception and control and often yielding suboptimal performance. We propose BridgePolicy, a generative visuomotor policy that directly integrates observations into the stochastic dynamics via a diffusion-bridge formulation. By constructing an observation-informed trajectory, BridgePolicy enables sampling to start from a rich and informative prior rather than random noise, substantially improving precision and reliability in control. A key difficulty is that diffusion bridge normally connects distributions of matched dimensionality, while robotic observations are heterogeneous and not naturally aligned with actions. To overcome this, we introduce a multi-modal fusion module and a semantic aligner to unify the visual and state inputs and align the observations with action representations, making diffusion bridge applicable to heterogeneous robot data. Extensive experiments across 52 simulation tasks on three benchmarks and 5 real-world tasks demonstrate that BridgePolicy consistently outperforms state-of-the-art generative policies.
Deepfakes, financial stability, and EU regulation: navigating the risks of synthetic media

Abstract                   Deepfakes are no longer a curiosity—they pose a real threat to financial stability. They can impersonate CEOs, fabricate corporate events, or simulate geopolitical crises, all with the power to trigger market turmoil in minutes. But while European Union (EU) law has pioneered regulation of financial markets and digital technologies, existing frameworks, such as directive on markets in financial instruments (MiFID II), regulation on markets in financial instruments (MiFIR), Market Abuse Regulation (MAR), the artificial intelligence (AI) Act, the Digital Services Act (DSA), and General Data Protection Regulation (GDPR), remain fragmented, reactive, and ill-suited to tackle deepfake-driven manipulation. This article models three scenarios of deepfake use in capital markets, exposing structural gaps in detection, attribution, and enforcement. It argues that the EU Capital Markets Regulation is conceptually unprepared for a high-velocity, non-textual disinformation. The article calls for legal and financial reforms, including explicit recognition of synthetic media in market manipulation law, real-time supervisory coordination, and integration of AI-based monitoring tools. By situating deepfakes within the macroprudential debate, the article contributes to a timely conversation on safeguarding financial stability in the digital era.
Optimal algorithm of signal detection in gravitational-wave experiment with complex information processing system

We consider a method for processing the output signal of a room-temperature gravitational bar detector in long-term use in a complex information-processing system.
Instrumental Methods and their Application in Internal Financial Control and Audit of Budget Accounting and Reporting

Budgetary sphere is subject to the risks of budget accounting and reporting violations, which managers and accountants face. To reduce risks and confirm accuracy of accounting and reporting, modern control and audit tools are used at the level of departments and institutions. Internal control and audit in recent years are constantly being reformed and transformed on the basis of goals and objectives. Federal standards are used to regulate internal financial audit, and normative base for internal financial control is far from being perfect and is not very clear in practice. In this regard, there are many discrepancies, interpretations and understanding of organization of these types of control in institutions. The purpose of the study is to compare internal financial control and audit in the public sphere, substantiate the unity and opposite of the control purpose and describe verification methodology and the tools. The research methodology is based on application of monographic research methods, discussion, analysis of normative base, economic substantiation of the provisions of departmental regulations in the field of control and audit, comparative assessment of internal financial control and audit. As a result, comparative assessment of internal financial control and audit is given, and the relationship between internal financial control and audit is demonstrated. This relationship can be traced through the purpose of these types of control. The importance of methods, ways and techniques of control and audit as components of the tools of the controller and auditor is substantiated. It is shown which methods are used in practice by internal auditors, and which are used by internal controllers, and what methodological and instrumental relationship is between them.
Why data is the most cost-effective investment for health technology assessment in South Africa

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Shedding Light on Sexual and Reproductive Health and Rights for Adolescents and Young Women in Japan : An Integrative review from Individual, Family, Institutional and Policy Perspectives

Background: The World Health Organization (WHO) emphasizes that adolescents should have access to comprehensive sexual and reproductive health information and services. However, these expectations remain largely unmet in Japanese society. Aim: This study aims to explore individual, familiar, institutional and political barriers and facilitators regarding sexual and reproductive health and rights of Japanese adolescents and young women, and social environment surrounding their SRHR, including teachers, parents and healthcare professionals in Japan. Methodology: An integrative literature review of 16 qualitative, quantitative, and mixed-method studies and one policy document explores factors affecting SRHR implementation in Japan. PEO charts were used to identify keywords, and data gathered from ASSIA, CINAHL, ERIC, PsycINFO, PubMed and a policy document. Inductive thematic analysis identified key barriers and facilitators. Results: Japanese adolescents face multiple barriers to accessing SRHR, including limited access to contraception, insufficient information on cervical cancer screening and HPV vaccines, inadequate sexuality education, and cultural taboos. Nonetheless, facilitators are identified, like demands for comprehensive sex education among teachers and students, digital education, local sexuality education initiatives and government subsidies for screening. Conclusion: Improving access to contraception, ensuring accurate SRHR information, reforming sexuality education and addressing cultural taboos are vital to advancing SRHR among adolescents in Japan and empowering them to exercise their sexual and reproductive rights.
Importance of professional ethics and corporate social responsibility within business studies curriculum within context global economy

Businesses today have to juggle between the need to survive due to increased competition and the pressure to become socially and environmentally responsible business entity. Consistent with the intensification of discussion about the importance of embracing CSR among businesses, the issues now has expanded to the concern over the future of CSR. In view of this, the future of CSR will depend on how the future generations perceive the importance of embracing CSR in business operations. The purpose of the current study is to research the business students’ perception of importance of ethics and corporate social responsibility courses within their curriculum. The quantitative research design is applied in the study – the target group survey using 7-point Likert scale questionnaire, nonprobability purposive sampling (n=131). The research question posed in the current article is the following: Does business students’ attitude towards CSR and ethics depend upon taking these courses as part of BBA and MBA curriculum? The result of the study – the mapping of students perceptions and attitudes towards ethical aspects taught at the university. The practical implications of the current study are of improvement of BBA and MBA curriculum to meet the needs of the 21st century in the globalized business environment.
On some interconnections between combinatorial optimization and extremal graph theory

The uniting feature of combinatorial optimization and extremal graph theory is that in both areas one should find extrema of a function defined in most cases on a finite set. While in combinatorial optimization the point is in developing efficient algorithms and heuristics for solving specified types of problems, the extremal graph theory deals with finding bounds for various graph invariants under some constraints and with constructing extremal graphs. We analyze by examples some interconnections and interactions of the two theories and propose some conclusions.
Accelerating a Technology Commercialization; with a Discussion on the Relation between Technology Transfer Efficiency and Open Innovation

Commercialization strategy is an all-encompassing plan that organizes technology transfer office goals to commercialize a university&#8217;s technologies. Measurement strategy requires feasible variables that make up those goals. This strategy also ensures that all variables that are important in measuring contribute to the larger goals. A useful way to assess and explain the effectiveness of the technology transfer office (TTO) of universities is to model this within a production function/frontier framework. Such a production function is typically estimated econometrically. This study presents evidence on the relative efficiency of research commercialization in the university through the data envelopment analysis (DEA) model. The implication of the DEA efficiency result is to derive the efficiency level of the TTO&#8217;s strategy from the observed performance. It also helps in identifying the benchmarking of other TTOs, which would be valuable information for improving their new technology commercialization strategy. In detail, a benchmark is provided to improve the weakness of strategy and resource allocation of a poorly performing TTO. The proposed matrix of indicators is an exploit of how performance could be measured within the decision-making units that have been chosen. By introducing the measure to commercialization strategy framework the development of technology transfer offices policies are considered.
From Humanitarian Intervention to Responsibility to Protect: Evolution of a Concept

The question of bringing peace and security through coercion to people at risk of extermination has remained a controversial topic in international relations. The author critically analyzed the evolutionary development of the concept of Humanitarian Intervention to its present form, known today as Responsibility to Protect.
A MINOR AS A SUBJECT OF INHERITANCE RELATIONS: SPECIAL ASPECTS OF PROTECTION OF RIGHTS

The article examines the features of the legal status of a minor heir, identifi es the grounds and limits of the participation of his legal representatives in inheritance relations, and identifi es the problems of law enforcement of rules on inheritance in the case of inheritance of certain types of property. Proposals for adjusting the rules on inheritance are formulated, and ways to protect the rights of a minor heir are proposed by determining his legal status in inheritance relations.
Circadian Clock Model with Sequestration Repression Motif: Existence of Periodic Orbits and Entrainment Properties

Protein sequestration motifs appear in many biological regulatory networks and introduce special properties into the network dynamics. Sequestration can be described as a mode of inactivation of a given protein by its binding to a second protein to form a new complex. In this complexed form, the original protein is prevented from performing its specific functions and is thus rendered inactive. We study a mathematical model of the mammalian circadian clock with a protein sequestration motif, which generates one of the negative feedback loops that guarantees periodic behavior. First, the motif permits a time-scale separation, which can be used to simplify the model. We show that the simplified model admits a periodic orbit over a fairly large region of parameters. Second, we are able to show that the sequestration motif induces a phase response curve with a very specific form, implying that external perturbations can affect the system only in a narrow window of the periodic orbit. Finally, we compare our model with a classic Goodwin oscillator, to illustrate the dynamical and robustness properties induced by the protein sequestration motif.
Inverse dynamical photon scattering (IDPS): an artificial neural network based algorithm for three-dimensional quantitative imaging in optical microscopy

Inverse dynamical photon scattering (IDPS), an artificial neural network based algorithm for three-dimensional quantitative imaging in optical microscopy, is introduced. Because the inverse problem entails numerical minimization of an explicit error metric, it becomes possible to freely choose a more robust metric, to introduce regularization of the solution, and to retrieve unknown experimental settings or microscope values, while the starting guess is simply set to zero. The regularization is accomplished through an alternate directions augmented Lagrangian approach, implemented on a graphics processing unit. These improvements are demonstrated on open source experimental data, retrieving three-dimensional amplitude and phase for a thick specimen.