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Sustainable Development Reporting: Challenges or Opportunities for Auditors?
Artikel
Artikel
О. Е. Lubenchenko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The Directive of the European Parliament and Council from December 14, 2022 No. 2022/2464/EU on corporate sustainability reporting and the adoption of the European Sustainability Reporting Standards (ESRS) require that b...
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Open Access
AI in Point-of-Care Imaging for Clinical Decision Support: Systematic Review of Diagnostic Accuracy, Task-Shifting, and Explainability
Artikel
Artikel
Peter Wadie et al · JMIR Publications · 2026 · ISSN 2817-1705
Abstract BackgroundArtificial intelligence (AI) integrated with point-of-care imaging is a promising approach to expand access in settings with limited specialist availability. However, no systematic review h...
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Open Access
Births from aneuploid embryos: where is the evidence?
Artikel
Artikel
Manuel Viotti et al · BMJ Publishing Group · 2026 · ISSN 3050-2551
Background Preimplantation genetic testing for aneuploidy (PGT-A) is used principally to identify embryos with whole chromosome aneuploidy, which are generally considered non-viable. Reports of healthy live births follow...
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Open Access
Facility managers’ views on contraceptive data management in primary healthcare facilities in the Tshwane District, South Africa
Artikel
Artikel
Sophy Mogatlogedi Moloko et al · Orapuh, Inc · 2026 · ISSN 2644-3740
Introduction Contraceptive data are critical for determining the proportion of women of childbearing age who are protected from unintended pregnancies. These data must be of high quality to assess the performance of,...
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Open Access
Nitrogen science for sustainable food systems and climate change mitigation
Artikel
Artikel
Diego Abalos et al · IOP Publishing · 2026 · ISSN 1748-9326
Nitrogen (N) is essential for global food production, yet its inefficient use leads to widespread environmental degradation and contributes significantly to climate change. This focus issue of Environmental Research Lett...
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Sustainable agriculture toward carbon neutrality: A quantitative and qualitative assessment
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Artikel
Shanmugam Gokul et al · Elsevier · 2026 · ISSN 2665-9727
Sustainable agriculture is widely promoted as a cornerstone of climate change mitigation, yet the extent to which this research domain explicitly engages with carbon-neutrality and net-zero objectives remains unclear. Th...
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Open Access
The Concept of Low‑Value in the Context of Fixed Assets
Artikel
Artikel
Artur Hołda et al · Lodz University Press · 2020 · ISSN 0208-6018
This article aims to present the possibilities of making simplifications to accounting, particularly in the recognition of fixed assets and other carrying value items, according to the principle of relevance and fair pre...
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Open Access
Enhancing Corporate Transparency and Accountability Through Public Auditing: a Cross-Country Analysis of Regulatory Practices
Artikel
Artikel
Arta Hoti Arifaj et al · Vasyl Stefanyk Carpathian National University · 2025 · ISSN 2311-0155
The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...
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