Auditors’ Views on the Implementation of an IFRS-based Model: Qualitative Evidence from Portugal by Ana Paula Silva, Alexandra Soares Fontes, Adelaide Martins

“… The export performance of small and medium-sized enterprises (SMEs) is a driver of socio-economic development in developing countries. Despite the limitations they face in technology, performance, and human and financial resources, many of them seek opportunities in international markets. …”
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An Assessment of Heavy Metals Toxicity in Asian Clam, Corbicula fluminea, from Mekong River, Pa Sak River, and Lopburi River, Thailand by Ai Yin Sow, Koh Han Dee, Seong Wei Lee, Aweng A. L. Eh Rak

“…High population density and economic development attributing to the changes in water quality in Pa Sak River, Lopburi River, and Mekong River have attracted great attention. …”
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Comparative study of some species of the genus Acer L. in the Hirkan flora using dendrochronological methods by Agamalieva Aydan Gahraman, Mehrelieva Hokume Ilham, Mammadova Shalala Abuzer, Alieva Khadija Hezi, Esli Ilaida Aga Aleskerova

“…Recently, due to global climate change and unregulated human economic activities, biodiversity has significantly degraded, which has led to changes and reductions in the ranges of species. …”
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Feature Fusion Model Using Transfer Learning and Bidirectional Attention Mechanism for Plant Pipeline Leak Detection by Yujin Han, Yourak Choi, Jonghyuk Lee, Ji-Hoon Bae

“…The aging of power plant pipelines has led to significant leaks worldwide, causing environmental damage, human safety risks, and economic losses. Rapid leak detection is critical for mitigating these issues, but challenges such as varying leak characteristics, ambient noise, and limited real-world data complicate their accurate detection and model development. …”
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A Multimethod Approach towards Assessing Urban Flood Patterns and Its Associated Vulnerabilities in Singapore by Winston T. L. Chow, Brendan D. Cheong, Beatrice H. Ho

“…We find that, despite effective flood management, (i) significant increases in reported flash flood frequency occurred in contemporary (post-2000) relative to preceding (1984–1999) periods, (ii) these flash floods coincide with more localised, “patchy” storm events, (iii) storms in recent years are also more intense and frequent, and (iv) floods result in low human casualties but have high economic costs via insurance damage claims. …”
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Green Space Planning and Landscape Sustainable Design in Smart Cities considering Public Green Space Demands of Different Formats by Juan Shan, Zhuo Huang, Sibo Chen, Yue Li, Wenli Ji

“…The fast urban development leads to many complex problems. A smart city aims to solve these problems using scientific approaches. …”
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The financing of sports in some European Union countries by Adrian Miroslav MERKA, Viorel COJOCARU

“…Most European countries have recognized that sport is a key driver of economic development and have longestablished programs to support and develop community sports initiatives.…”
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வா. மு. கோமு சிறுகதைகள் காட்டும் பண்பாட்டு மீறல்கள் / Cultural Violation shown in the Short Stories of Vaa. Mu. Komu... by அ. சதிஸ்குமார் / A. Sathishkumar

“…The short stories of Va.Mu.Komu are not just a collection of information but express the factors of human life, culture and social setting in his works. …”
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A survey of perceptions and behavioural responses towards the COVID-19 pandemic in South Africa by Takana M. Silubonde, Catherine E. Draper, Shane A. Norris

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Renewed Global Partnerships and Redesigned Roadmaps for Rabies Prevention and Control by Tiziana Lembo, Michaël Attlan, Hervé Bourhy, Sarah Cleaveland, Peter Costa, Katinka de Balogh, Betty Dodet, Anthony R. Fooks, Elly Hiby, Fernando Leanes, François-Xavier Meslin, Mary Elizabeth Miranda, Thomas Müller, Louis H. Nel, Charles E. Rupprecht, Noël Tordo, Abbigail Tumpey, Alexander Wandeler, Deborah J. Briggs

“…Although preventing human deaths through canine rabies elimination is feasible, dog rabies control is often neglected, because dogs are not considered typical economic commodities by the animal health sector. …”
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A novel agricultural drought index based on multi-source remote sensing data and interpretable machine learning by Hao Chen, Ni Yang, Xuanhua Song, Chunhua Lu, Menglan Lu, Tan Chen, Shulin Deng

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Virtual Cities: From Digital Twins to Autonomous AI Societies by Andrey Nechesov, Ivan Dorokhov, Janne Ruponen

“…By blending horizon scanning with systems engineering method for defining novel AI governance models, this study reveals how VCs can catalyze breakthroughs in urban innovation while driving socially beneficial AI development - consequently opening a new frontier for exploring human-AI coexistence.…”
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Real-time rapid accident detection for optimizing road safety in Bangladesh by Md Shamsul Arefin, Md Ibrahim Shikder Mahin, Farzana Akter Mily

“…Road traffic accidents in Dhaka are among the worst in the world, along with huge human fatalities and vast economic losses. An advanced car accident detecting system using a YOLOv11 model is proposed for highly efficient real-time detection to further upgrade the emergency response systems. …”
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Computational Analysis on Numerical Simulation of Internal Flow Physics for Pump as Turbine in Renewable Small Hydro Energy Generation by Du Jianguo, Daniel Adu, Emmanuel Acheaw, Shakir Hafeez, Eric Ofosu Antw

“…Energy contributes significantly in almost all aspects of human life as well as economic activities and plays a crucial role in the infrastructural development of a county to alleviate poverty. …”
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Stabilisation measures on the de-occupied territories: conceptual interpretation, classification, and application features by K. L. Buhaichuk

“…In our country, a broader interpretation of the term has been formed, which, in addition to purely police measures, includes social, humanitarian, informational, and economic measures that cover the comprehensive restoration and development of the de-occupied territories. …”
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CHALLENGES OF LOCALIZATION OF THE POLICY FRAMEWORK AND NATIONAL ACTION PLAN FOR PREVENTING VIOLENT EXTREMISM IN PLATEAU STATE, NIGERIA by BEJI GOWAL BEKUMA, JOHN UKAWUILULU

“…These threats have gravely undermined economic development, social progress, political stability, national and human security, and peaceful coexistence in the country. …”
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Implementasi kebijakan penurunan stunting di kabupaten Donggala by La Samudia Dalili, Daswati Daswati, Sitti Chaeriah Ahsan

“…The implementer resources are adequately sufficient. Competent human resources (HR) of TPPS are in place to implement the Presidential Regulation No. 72 of 2021 according to their respective duties. …”
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Research on Safe Driving Evaluation Method Based on Machine Vision and Long Short-Term Memory Network by Dongmei Shi, Hongyu Tang

“…Aiming at the problem of driving safety, the application of artificial intelligence technology in safe driving behavior recognition can effectively reduce the accident rate and economic losses. Based on the presence of interference signals such as spatiotemporal background mixed signals in the driving monitoring video sequence, the recognition accuracy of small targets such as human eyes is low. …”
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Access of Women to Higher Education in Uganda: An Analysis of Inequalities, Barriers and Determinants by Kwesiga, Joy Constance

“…The conceptual framework is derived from literature covering Women in Development, the human capital concept of investment in education, the indirect benefits of educating women, and social theories of gender inequality. …”
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Evaluation for an Open Society: Then and Now by Robert Picciotto

“…The dominance of an international order grounded in democracy, human rights, and the rule of law is giving way to a world in which leaders are pursuing narrow nationalist and vested interests. …”
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