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Financial accounting and accountability
No full textThis chapter explores the intersection of accounting, accountability, and decision usefulness with a focus on the shifting paradigms from stewardship-based accounting to an information-usefulness paradigm, particularly in the context of fair value accounting. The chapter highlights the benefits and limitations of fair value accounting, especially in its capacity to provide decision-relevant information, yet simultaneously poses challenges such as susceptibility to manipulation and errors. To illustrate these points, the chapter draws on instances of corporations such as Goldman Sachs, AIG, Carillion, and Tongaat Hulett, whose encounters with fair value accounting resulted in challenges and failures. The chapter underscores how accounting standards play a pivotal role in upholding accountability, while also acknowledging the impact of isomorphic pressures enforced by legal requirements, professional standards, and regulatory bodies
Healthcare practitioner involvement in data-driven clinical decision support development and evaluation: Critical narrative review of recommendations
Get PDFObjective
While healthcare practitioner (HCP) involvement is widely acknowledged as essential for the development and evaluation of trustworthy data-driven clinical decision support systems (CDSS), practical guidance remains limited. This critical narrative review examines existing frameworks, highlights HCP-related considerations, and identifies areas where further guidance is warranted.
Methods
We combined searches of Ovid Medline, the EQUATOR Network Library, and relevant reviews to September 2024, seeking frameworks for developing or evaluating data-driven CDSS. Framework characteristics, coverage across the data-driven CDSS lifecycle, and details of HCP-related recommendations were extracted for analysis.
Results
165 publications were screened, and 32 met inclusion criteria. Nine frameworks made no recommendations relating to HCP involvement. In the other 23, HCP-related recommendations were found for most phases of the data-driven CDSS development and evaluation lifecycle. Recommendations relating to HCP end users included themes of acceptability, communication, and human-AI interaction. Expert clinical input was suggested for various phases, but not required by any reporting guidelines.
Discussion
Existing guidance lacks comprehensive methods for including HCPs throughout data-driven CDSS development and evaluation. Reporting guidelines do not position HCPs as experts, which may lead to clinical expertise being overlooked. Frameworks lack detail on complex challenges such as risk communication. No frameworks suggested HCP involvement in data preparation or post-market surveillance, yet HCPs could usefully contribute to these phases.
Conclusion
HCPs should be included in data-driven CDSS development and evaluation, but there is scope to better understand how to incorporate more clinical insight, and how this might improve trustworthiness of these tools
Embryos are largely understudied in a representative sample of journals in conservation physiology
Get PDFUnderstanding how animals respond to environmental stressors across their life cycle is essential for predicting species' vulnerability to climate change. Here, we systematically reviewed the literature to quantify the variation in research effort on different life stages in the field of conservation physiology. Specifically, we reviewed experimental studies measuring physiological and life-history responses to climatic stressors across three representative scientific journals: Conservation Physiology, Journal of Thermal Biology and Journal of Experimental Biology. Our systematic map of 1276 studies revealed a pronounced underrepresentation of studies on embryos, representing only 8% to 9% of studies. This pattern was remarkably consistent across all axes considered (i.e. journals, taxonomic groups, physiological traits and environmental stressors). We also found that 80% of studies only investigated single life stages, and over 5% of studies did not clearly report the life stage(s) used. Despite the increasing recognition of the ecological importance and sensitivity of early life stages to environmental stressors, we found no evidence that research on embryos has gained traction over the past decade (2013–2024). We argue that these ontogenetic biases likely reflect a combination of historical precedents and enduring methodological and logistical constraints that continue to shape research agendas. To build a more holistic understanding across the life cycle, we: (i) call for a paradigm shift placing embryos at the center of experimental agendas, (ii) outline emerging methodological advances that increase the feasibility of research on early life stages, (iii) demonstrate how studies on embryos align with ethical considerations for animal research, (iv) highlight perspectives for future evidence syntheses and study reporting and (v) promote investigations of the mechanisms underlying physiological variation across ontogeny. Closing the ontogenetic gap will be key to improving our ability to predict population-level impacts of climate change and guiding more effective conservation and management interventions
Cybersecurity in water distribution networks: a systematic review of AI-based detection algorithms
Get PDFWater Distribution Networks (WDNs) are critical infrastructure for delivering clean and safe drinking water. As modern WDNs increasingly integrate cyber technologies, they evolve into complex cyber–physical systems (CPSs). This connectivity, however, introduces new vulnerabilities, including cyberattacks. Cybersecurity protects systems from unauthorized access, attacks, and data breaches. In this systematic review, we adopted the PRISMA 2020 reporting guideline. Predefined keyword strings were designed to extract relevant articles from Scopus and Web of Science during the period of 2014–2025. In total, 32 peer-reviewed studies were included for narrative synthesis following duplication and eligibility screening. The review protocol was not registered. This review provides a unified perspective on how Artificial Intelligence (AI) contributes to WDNs resilience. The literature is evaluated in terms of detection tasks, data modalities, learning paradigms, and model architecture. The results highlight three key findings: (a) data bias, reflected in significant reliance on specific synthetic datasets and limited use of real-world utility network data; (b) performance, with deep learning architecture, such as long-short-term memory models, achieving commendable levels of accuracy in intrusion detection, however, overall comparison with other models remain scenario-dependent; and (c) future directions, synthesized through an AI-centered perspective that emphasizes resilience and identifies research gaps in adaptive online learning, attack prediction, interpretability, federated learning and topology localization. This study concludes with recommendations for the broader integration of AI tools to support resilient WDN operation
Multi‐Physical Properties of Epoxy Asphalt Under Component Variations: A Molecular Dynamics Simulation and Experimental Study
No full textA lack of unified testing and evaluation methods for both thermoplastic and thermosetting epoxy asphalt (EA) impedes the characterization of its performance evolution across varying epoxy resin system (EPS) contents, thereby limiting its optimal design. To address this gap, this study constructed and validated molecular models reflecting different EPS contents and curing degrees. Key thermal, volumetric, and mechanical properties were calculated via simulation and comprehensively analyzed alongside experimental results to understand the evolution of the physical characteristics of EA. The findings indicate that the volumetric features and glass transition behavior of EA are significantly influenced by both EPS content and curing degree. A critical transition from an asphalt-dominated thermoplastic state to a cross-linked–network-controlled thermosetting state begins at 30 wt% EPS. While increasing EPS content enhances heat resistance, its higher thermal expansion adversely affects the volumetric stability of the material. Notably, EA40 (40 wt% EPS) demonstrates a superior balance between stiffness and damping performance over EA50. Moreover, MD simulations successfully overcame experimental limitations, revealing consistent trends in modulus evolution and the ductile-to-brittle transition with increasing EPS content. These results offer molecular-level insights into the performance evolution of EA, promoting its design for diverse and multi-scenario applications
Social judgments at the intersection of class and gender across cultures
Get PDFTo address social injustice, it is crucial to understand the intersecting social dimensions that contribute to it, such as gender, race, and class. While intersections of race and gender are well-studied, class remains underexplored in social psychology. This research investigates how class (measured by education, income, and occupational status) and gender influence interpersonal attitudes regarding likability, respect, and social distance across different cultures. We present results from factorial survey experiments in eight countries (Armenia, Australia, Brazil, Germany, India, Russia, UK, US) with different gender norms and inequality levels. High education and income influenced attitudes towards women (vs. men) more positively, and low income and occupational status influenced attitudes towards men (vs. women) more negatively. In countries with more conservative gender norms, these differences were stronger. General inequality also impacted status- and gender-based attitudes. Our findings demonstrate that gender and class interact differently across cultures, contributing to discourses on intersectionality and informing social equality and policy interventions
Controlling coherence between waveguide-coupled quantum dots
Get PDFWe present a waveguide design incorporating a split-diode structure, allowing independent electrical control of transition energies of multiple emitters over a wide range with minimal loss in waveguide coupling efficiency. We use this design to systematically map out the transition from superradiant to independent emission from two quantum dots through control of the emitter detuning. We perform both lifetime and Hanbury Brown-Twiss measurements on the device, observing antidips in the photon coincidences—indicating collective emission, while at the same time observing a drop in lifetime around zero detuning—indicating superradiant behavior. Performing both measurements allows us to investigate detuning regions, which show both superradiant rate enhancement and interemitter coherence, as well as regions in which correlations persist in the absence of rate enhancement
SOBRA - Shielding Optimization for BRAchytherapy
Get PDFIn this paper, we study a combinatorial problem which arises in the development of innovative treatment strategies and equipment using tunable shields in internal radiotherapy. From an algorithmic point of view, the problem is related to circular integer word decomposition into circular binary words under constraints. We consider several variants of the problem, depending on constraints and parameters and present exact, approximation, fixed parameter tractable algorithms and NP-hardness and APX-hardness results
A critique of climate objectivity in the context of global injustice
Get PDFAs climate science intersects with rising political urgency and global ecological crisis, calls for ‘neutrality’ risk obscuring the field’s entanglement with systems of power, historical dispossession, and structural inequality. This article challenges conventional framings of scientific objectivity, arguing that justice, accountability, and epistemic pluralism are not threats to scientific credibility but conditions of its ethical and societal relevance. Drawing on interdisciplinary insights, it advances a vision of climate science that is reflexive, engaged, and responsive to the unequal burdens of climate disruption. Amid compounding climate injustices, detachment is not a position of neutrality but a failure to engage with the responsibilities of knowledge production
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