Search Results (61,401)

Blockchain technology has become a game changer in sectors like accounting and auditing. Its usage is still restricted due to a lack of insight into what drives people to adopt it for financial services like accounting and auditing. This research delves into the factors that influence the adoption of blockchain systems in accounting and auditing services by utilizing an enhanced edition of the Theory of Planned Behavior. In this study, alongside the previously established elements like Attitude, subjective norm, and Perceived Behavioral Control, self-perception and personal moral values are included to reflect how identity and ethics impact decision-making processes. Data were gathered via an online survey (N = 751) conducted on the Prolific platform, and the hypotheses were tested using Structural Equation Modeling. The hypotheses were examined through the Structural Equation Modeling method. The findings indicate that each of the five predictors plays a significant role in influencing Behavioral Intention, with personal moral values being the influential factor followed by subjective norm and Perceived Behavioral Control. Attitude plays an important role in shaping adoption choices and showcases the complexity involved in such decisions. As such, it is crucial to take into account ethical factors when encouraging the use of blockchain technology. This study adds to the existing knowledge of the Theory of Planned Behavior framework, offering insights for companies aiming to boost the implementation of blockchain systems in professional settings. Future research avenues and real-world implications are explored with an emphasis placed on developing targeted strategies that align technological adoption with personal values and organizational objectives. Full article

The environmental performance of natural aggregates for concrete and road construction, extracted from a dolomite quarry, was investigated. Environmental hotspots were identified, and potential optimization measures to further reduce the environmental footprint were proposed. The natural aggregates extracted from the dolomite quarry have relatively low GWP and a low environmental footprint in general. The GWP of 1 tonne of natural aggregates used in concrete production is 1.13 kg CO₂ equiv., while for 1 tonne of aggregates used in road construction, it is 0.97 kg CO₂ equiv. The dolomite rock in the quarry in question is tectonically fractured, such that very intensive extraction is not required, taking into account the blasting of the rock and further processing. The use of non-road mobile machinery is already optimized. Additional reductions in environmental impact could be achieved by powering the screening process exclusively with electricity from renewable sources, such as a photovoltaic system. In this context, integrating on-site battery storage systems might present a promising solution for addressing the seasonal mismatch between solar energy generation and processing demands. Full article

Paulownia wood, as a fast-growing natural material, exhibits inherently low axial compressive strength. To improve the axial structural performance of Paulownia wood, wood-cored glass fiber-reinforced polymer (GFRP) sandwich Paulownia wood columns were developed in this study. Nevertheless, the behavior of such columns remained largely unexplored—particularly under elevated temperatures and upon subsequent cooling. Consequently, an experimental program was conducted to characterize the influences of GFRP wrapping layers, steel hoop end confinement, high temperature, post-cooling strength recovery, and chamfer radius on the axial compressive performance of the columns. End crushing occurred in the absence of steel hoops, whereas mid-height fracture dominated when end confinement was provided. As the temperature rose from room temperature to 100 °C and 200 °C, the load-bearing capacity of the columns decreased by 38.26% and 54.05%, respectively, due to the softening of the GFRP composites. After cooling back to room temperature, the post-high-temperature specimens recovered approximately 95% of their original capacity, confirming that no significant thermal decomposition had been initiated. The load-bearing capacity also increased significantly with the number of GFRP layers, as the additional thickness provided both higher axial load capacity and enhanced lateral confinement of the wood core. Relative to a 4.76 mm chamfer, a 9.52 mm radius increased axial capacity by 14.07% by mitigating stress concentration. A theoretical model accounting for lateral confinement was successfully developed to predict the axial load-bearing capacity of the wood-cored GFRP sandwich columns. Full article

Congenital hearing loss, frequently resulting from defective hair cells, remains poorly understood due to the incomplete identification of key pathogenic genes. Oncomodulin (OCM) is a kind of calcium-binding protein (CaBP) that regulates diverse cellular processes and is thought to play crucial roles in auditory function. In teleost fish, parvalbumin 8 (pvalb8) and parvalbumin 9 (pvalb9) belong to the oncomodulin lineage and are highly expressed in hair cells. In this study, we first reported the oncomodulin lineage function in fish and identified pvalb8 as an essential regulator of hair cell development. Single-cell RNA sequencing (scRNA-seq) and whole-mount in situ hybridization (WISH) revealed that pvalb8 is highly and specifically expressed in supporting cells and hair cells. Functional loss of pvalb8, achieved via CRISPR/Cas9 knockout or morpholino knockdown, resulted in reduced neuromast size and a significant decrease in neuromast hair cell number, leading to auditory behavioral deficits. In addition, pvalb9 mutants exhibited hair cell defects similar to those observed in pvalb8 mutants, including a significant reduction in hair cell number. Moreover, pvalb8 loss strongly inhibited the proliferation of supporting cells, which likely accounts for the reduced number of differentiated hair cells. The expression levels of Wnt target genes, axin2, ccnd1, and myca, were all significantly reduced in pvalb8 mutants compared to control zebrafish, while activation of the Wnt signaling pathway rescued the hair cell loss observed in pvalb8 mutants, indicating that pvalb8 promotes hair cell development via Wnt-dependent proliferative signaling. These findings highlight pvalb8 as a critical factor in the regulation of auditory hair cell formation and function in zebrafish, offering new insights into the role of oncomodulin lineage in sensory cell development. Full article

Background: Fetal tachyarrhythmias occur in less than 0.1% pregnancies, with atrial flutter accounting for one-third of cases. Atrial flutter results from a reentrant circuit within the atrium with atrial rates in fetal atrial flutter ranging from 300 to 540 beats per minute. The fetal atrial flutter is most often an isolated finding; however, it may also be associated with maternal diabetes, neonatal macrosomia, cardiac rhabdomyoma, maternal substance use, Turner syndrome, congenital heart disease, and the presence of accessory pathways. The majority of cases of atrial flutter in the neonatal period are isolated; however, only a few cases of recurrent atrial flutter have been described. Methods: This is a single-institution, retrospective chart review of neonates with recurrent atrial flutter. Results: Four neonates with recurrent atrial flutter were identified, each linked either to a correctable trigger or to an underlying substrate, guiding individualized therapy. When no clear trigger was present, antiarrhythmic medication was required. Conclusions: These cases highlight the importance of the recognition of potential triggers of recurrent neonatal atrial flutter, tailoring therapy accordingly and considering antiarrhythmic agents when necessary. Full article

Objectives: SailGP is an international professional mixed-sex sailing competition, which uses F50 foiling catamarans capable of reaching speeds up to ~100 km/h. This seminal study assesses injuries and illnesses observed by male and female sailors during trainings and competitions in SailGP’s third season. This study aims to assess injury and illness incidence, comparing results with other professional sailing events and high-performance sports. In addition, injury and illness risk factors (sex and position) will be explored with the goal to reduce morbidity for future seasons. Materials and Methods: This retrospective cohort design analysed medical records of male and female sailors during SailGP’s third season (April 2022 to May 2023). Risk factors assessed included sailor sex, sailor position (helm, strategist, grinder, flight controller and wing trimmer), sailing venue, wind speed and mechanism of injury/nature of illness. International Olympic Committee reporting guidelines on injuries and illnesses were followed, including the STROBE-SIIS checklist. Confidence intervals were set at 95%, statistical tests were two-sided and p-values < 0.05 were considered statistically significant. Results: A total of 40 on-water injuries were reported in 32 athletes. Injury incidence was greater during competitions than trainings, with strategists and then grinders being the most frequently injured positions. Competition injury incidence was 32.6 per 1000 h and 6.42 injuries per 365 days. Training injury incidence was 2.62 injuries per 1000 h and 3.82 injuries per 365 days. Knee, ankle, hand and head injuries were most prevalent, with three concussions observed during trainings and competitions (two female and one male). Direct impacts and falls during manoeuvres caused most injuries. Overall injury incidence (IRR = 2.69 [95% CI 1.41–5.16]), risk of training injuries (RR = 3.75 [95% CI 1.59–8.83], p = 0.001), risk of competition injuries (RR = 1.79 [95% CI 0.65–4.90], p = 0.25) and overall concussion risk (RR = 10.04 [95% CI 0.91–110.46], p = 0.02) were greater in females. Ten sailors accounted for 17 illnesses. Females had a 3.33 increase in training and competition illnesses (IRR = 3.33 [95% CI 0.94–11.81]). Conclusions: Competition injury incidence was higher than previous reported sailing studies. Knee injuries were most prevalent and direct impacts caused most injuries. Female sailors reported a higher injury and illness incidence. These results may guide injury prevention efforts and the development of an IOC-equivalent consensus statement. Future studies should examine time loss. Full article

With the rapid economic and social development and the increasingly severe water shortage situation, the sustainable utilization of unconventional water resources is of great significance. As one of the “second water sources”, the full utilization of highly mineralized mine water (HMMW) is a key strategy for promoting sustainable development in water-scarce regions. It has obvious resource, environmental, and economic benefits that are central to sustainability. However, the mechanism of the impact of HMMW utilization on water utilization, the environment, and the economy is still unclear, making it difficult to evaluate its overall sustainability performance and to provide scientific data support to promote HMMW utilization. Therefore, this paper develops a novel sustainability-oriented accounting framework to assess the environmental–economic sustainability of HMMW utilization. Firstly, this paper proposes the method of calculating the HMMW utilization environmental benefits, proposes a novel integrated environmental–economic input–output accounting framework, which refines the HMMW sector from the traditional water industry and integrates the environmental benefits into a balanced input–output table. Secondly, taking Ningdong Energy Chemical Industry Base (NECI Base) as an example, this paper conducts applied research on the integrated environmental–economic accounting of HMMW utilization: (I) The HMMW environmental benefits of NECI Base are calculated, the utilization of 22.69 million m³ of HMMW generated environmental benefits, valued at 233.69 million CNY, demonstrating its substantial contribution to environmental sustainability. The compiled environmental–economic input–output table passed the balance verification, confirming the robustness and practicality of the accounting method. Full article

As the development of electric tractors progresses, battery systems have become a key component, accounting for a significant portion of the vehicle’s total weight. With rollover accidents remaining a leading cause of fatal injuries in agricultural machinery, the stability of electric tractors is drawing increasing attention. In particular, battery placement may critically affect the overall mass distribution and rollover behavior, highlighting the need for safety-focused design optimization. This study evaluates the static rollover stability of a 55 kW electric tractor by analyzing the effect of battery mounting position and comparing it with a conventional tractor. Three tractor models were considered: an electric tractor with a front-mounted battery, one with a center-mounted battery, and a conventional tractor. Multibody dynamic simulations were conducted using RecurDyn, and a total of 24 orientations, at 15° intervals, were simulated to determine the tipping angles in all directions. The results revealed that battery placement had a significant impact on rollover stability. The front-mounted battery type exhibited up to 30% higher tipping angles than the conventional tractor in the forward pitch direction near 90°, indicating improved stability. In contrast, the center-mounted battery type showed a tipping angle distribution generally similar to that of the conventional tractor, with smaller variations across directions. These findings demonstrate the influence of mass distribution on rollover safety and provide valuable insight for structural design of electric tractors. Full article

An exact analytical model based on three-dimensional (3D) thermo-elasticity theory is developed to investigate the bending behavior of fiber metal laminate (FML) plates under thermo-mechanical load. The temperature-dependent properties and the orthotropy of the component materials are considered in this model. The analytical model is based on the heat conduction theory and thermoelasticity theory, and the solutions are determined by employing the Fourier series expansion, the state space approach and the transfer matrix method. Comparison study shows that the FE results are generally in good agreement with the present analytical solutions, exhibiting relative errors of less than 2%, except in the regions near the upper and lower surfaces. The present solution is close to the experimental values for the laminated plate within the linear range, with errors less than 10%. The decoupling analysis indicates that the thermo-mechanical performance of FML plates no longer strictly adheres to the traditional superposition principle, with errors reaching 30.39%. A modified principle accounting for modulus degradation is introduced to address this discrepancy. Furthermore, parametric studies reveal that the temperature and the lamina number have significant effect on the stresses and displacements of the FML plate. Full article

Commercial forest plantations (CFPs) provide timber and ecosystem services, particularly carbon (C) sequestration, but the performance of native tropical hardwoods in pure versus mixed systems is still poorly understood. We evaluated growth, productivity, biomass, and C storage in 17-year-old plantations of Tabebuia rosea, T. donnell-smithii, and Swietenia humilis in western Mexico. Four plantation systems were assessed: pure T. rosea (PPT1), pure T. donnell-smithii (PPT2), mixed T. rosea + T. donnell-smithii (MPT1T2), and mixed T. donnell-smithii + S. humilis (MPT2S). Tree structure (DBH, height, basal area, volume), litter layer, and soils (0–15 cm) were measured. Thirty trees per species were destructively sampled to develop species-specific biometric models. Model performance was evaluated with adjusted R², RMSE, and residual analysis. PPT1 was the most productive system (39.8 m³ ha⁻¹; 55 Mg C ha⁻¹), while PPT2 had the lowest values (20.5 m³ ha⁻¹; 45.1 Mg C ha⁻¹). MPT1T2 increased basal area (+29.8% vs. PPT1) and litter layer C (3.3 Mg C ha⁻¹; +190% vs. PPT2) but did not surpass PPT1 in standing volume. Soil C was highest in PPT1 (36.5 Mg C ha⁻¹). Biometric models achieved high accuracy (R² = 0.91–0.99), confirming DBH as a reliable predictor of biomass and C. We conclude that pure T. rosea maximizes short-term productivity and soil C, whereas mixed systems diversify C allocation by enhancing litter layer pools. These findings highlight the complementary roles of pure and mixed CFPs and provide reliable models for C accounting in tropical hardwood plantations. Full article

Against the backdrop of China’s “dual carbon” strategy (carbon peaking and carbon neutrality), provincial-level carbon emission research is crucial for the implementation of related policies. However, existing studies insufficiently cover the driving mechanisms and scenario prediction for energy-importing provinces. This study can provide theoretical references for similar provinces in China to conduct research on carbon dioxide emissions from energy consumption. The carbon dioxide emissions from energy consumption in Jiangsu Province between 2000 and 2023 were calculated using the carbon emission coefficient method. The Tapio decoupling index model was adopted to evaluate the decoupling relationship between economic growth and carbon dioxide emissions from energy consumption in Jiangsu. An extended STIRPAT model was established to predict carbon dioxide emissions from energy consumption in Jiangsu, and this model was applied to analyze the emissions under three scenarios (baseline scenario, low-carbon scenario, and enhanced low-carbon scenario) during 2024–2030. The results show the following: (1) During 2000–2023, the carbon dioxide emissions from energy consumption in Jiangsu Province ranged from 215.22428 million tons to 783.94270 million tons, with an average of 549.96280 million tons. (2) The decoupling status between carbon dioxide emissions from energy consumption and economic development in Jiangsu was dominated by weak decoupling, accounting for 91.304%, while a small proportion (8.696%) of expansive coupling was also observed. (3) Under the baseline scenario, the carbon dioxide emissions from energy consumption in Jiangsu in 2030 will reach 796.828 million tons; under the low-carbon scenario, the emissions will be 786.355 million tons; and under the enhanced low-carbon scenario, the emissions will be 772.293 million tons. Furthermore, countermeasures and suggestions for reducing carbon dioxide emissions from energy consumption in Jiangsu are proposed, mainly including strengthening the guidance of policies and institutional systems, optimizing the energy consumption structure, intensifying technological innovation efforts, and enhancing government promotion and publicity. Full article

This study investigates the role of Modern Management Accounting (MMA)—which integrates Strategic Management Accounting (SMA) and Strategic Customer Knowledge (SCK)—in driving Sustainable Competitive Advantage (SCA) and Business Sustainability (BS) in Thai green hotels. Business Sustainability is conceptualized as the achievement of balanced outcomes across economic performance, social responsibility, and environmental stewardship. It addresses a theoretical debate by testing two competing SCA models: a disaggregated model (which separates SCA into Customer Experience Advantage (CEA) and Operational Efficiency Advantage (OEA)) and a holistic model (which treats SCA as a unified construct). Data from 115 certified green hotels were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed a critical distinction between the models. In the disaggregated model, SMA and SCK contributed to both CEA and OEA, but only OEA directly enhanced BS and served as a partial mediator in the relationships from both SMA and SCK to BS, whereas CEA showed no significant mediating effects. Conversely, the holistic model demonstrated that overall SCA served as a partial mediator in the relationships from both SMA and SCK to BS, while also exerting a strong direct effect on BS. The study concludes that achieving business sustainability requires a holistic SCA that integrates both operational efficiency and customer experience, offering a comprehensive framework for strategic management in the hotel industry. These findings underscore the strategic imperative for hotel managers to cultivate an integrated competitive advantage, where superior customer experiences and operational excellence are synergistically managed, to ensure long-term business sustainability. Full article

Neurodegenerative diseases (NDDs) are a group of progressive diseases affecting neuronal cells in specific areas of the brain, causing cognitive decline and movement impairment. Nowadays, NDDs play a significant role in the global burden of disease, and their incidence is increasing, particularly due to population aging. NDD onset is multi-factorial; based on the current knowledge, genetic, environmental, and cellular factors are believed to contribute to their occurrence and progression. Taking into account that at an early stage, the symptoms are not clearly defined, and diagnosis may be delayed, the development of innovative and non-invasive methodological approaches for early diagnosis of NDDs is strategic for timely and tailored disease management, as well as for the overall improvement of patients’ quality of life. The present review aims to provide, in the first part, an overview based on the current level of knowledge on the environmental risk factors that can explicate a role in the onset of the most common NDDs and on the main pathogenic mechanisms involved in disease initiation and progression. The second part aims to define the current state of the art regarding the significance of Volatile Organic Compounds (VOCs) in the volatome of different human biological matrices (exhaled breath, feces, and skin sebum) as candidate biomarkers of specific NDDs, with the aim of developing non-invasive diagnostic approaches for the early diagnosis and personalized management of the patients. A critical synthesis and discussion on the applied methodological approaches and on the relevant outcomes obtained across the studies is reported. Full article

Given that type 2 diabetes mellitus is common in several ciliopathies, the NME7 gene (non-metastatic cells 7), encoding a recognized member of the ciliome, was studied in connection with glucose metabolism. The aim was to find out whether the variability in the gene is associated with the response to administered glucose during the 3 h oral glucose tolerance test. The study included 1262 individuals with different levels of glucose tolerance. Glycemic curves were categorized according to their shape as monophasic, biphasic, triphasic, and more complex multiphasic. The analysis showed a significant association of five linked NME7 polymorphisms with the biphasic course of the glycemic curve, a shape that has been shown to be metabolically protective. Specifically, minor alleles of rs4656659 and rs2157597 in combination with wild-type alleles of rs10732287, rs4264046, and rs10800438 were more frequent within the biphasic category. Moreover, haplotype analysis confirmed higher insulin sensitivity in carriers of this specific haplotype. In conclusion, a cluster of five linked NME7 polymorphisms showed an association with a biphasic glycemic curve. Considering the health benefits of the biphasic curve in terms of glycoregulation and taking into account the demonstrated link of the NME7 haplotype with insulin sensitivity, variability in the NME7 gene represents another piece of the complex mosaic influencing healthy energy processing. Full article

This study investigates the behaviour of dense silty sands with kaolinite clay under static drained/undrained conditions at low confining stress. Conventional laboratory tests assessed the mixtures’ physical properties, but standard void ratio methods proved inadequate for silty sands with kaolinite. Despite targeting 80% relative density, specimens exhibited loose sand behaviour in both drained and undrained tests. With increasing kaolinite content, conventionally reconstituted mixtures exhibit reduced peak stress ratios up to 10% fines, with little change beyond, while critical ratios generally rise at 25 kPa but remain unchanged or decrease slightly at 50 kPa. Analytical redefinition of minimum/maximum void ratios (based on sand–clay volumetric fractions) improved specimen reconstitution, yielding dense behaviour matching that of the host sand. The alternatively reconstituted mixtures display increasing drained peaks and minor changes in undrained peaks with increasing kaolinite content, with critical ratios increasing markedly at 25 kPa and only slightly at 50 kPa. However, this analytical void ratio determination method is limited to non-expansive, low-plasticity clays. Void ratios in silty sands with clay mineras are influenced by confining stress, drainage, saturation, clay content, and the sand skeleton structure. Unlike pure sands, these mixtures exhibit variable void ratios due to changes in the clay phase under different saturation levels. A new evaluation method is needed that accounts for clay composition, saturation-dependent consistency, and initial sand skeleton configuration to characterise these soils accurately. The findings highlight the limitations of conventional approaches and stress the need for advanced frameworks to model complex soil behaviour in geotechnical applications. Full article