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O advento do Pronunciamento Técnico CPC 51 – Apresentação e Divulgação nas Demonstrações Contábeis inaugura a mais profunda reforma no eco…

O advento do Pronunciamento Técnico CPC 51 – Apresentação e Divulgação nas Demonstrações Contábeis inaugura a mais profunda reforma no ecossistema de reporte corporativo brasileiro das últimas duas décadas, consolidando a convergência nacional em paridade com a norma internacional IFRS 18 emitida pelo IASB. O propósito central deste estudo consiste em analisar as mutações estruturais compulsórias incidentes sobre as demonstrações financeiras — com ênfase na Demonstração do Resultado do Exercício (DRE) —, avaliando como a imposição de cinco categorias rígidas e de novos subtotais obrigatórios restringe a subjetividade gerencial e mitiga a assimetria informacional no mercado de capitais. Por meio de uma abordagem metodológica predominantemente qualitativa, descritiva e documental, o artigo investiga os impactos práticos dessa transição, que exige das companhias abertas a reapresentação retroativa de dados comparativos e a inclusão das Medidas de Desempenho Gerencial (MPMs) no escopo da auditoria independente. Para além das adequações em sistemas de informação e planos de contas, os resultados demonstram que o CPC 51 redefine as matrizes de risco corporativo, gerando desdobramentos críticos na governança contratual (covenants), na esfera jurídica de responsabilidade civil de administradores perante acionistas minoritários, e na governança tributária, ao expor linhas transacionais e reconfigurar as dinâmicas de produção de provas contábeis em contenciosos fiscais secundários. Conclui-se que, apesar do substancial custo operacional de conformidade inicial, a norma atua como um mecanismo de proteção ao investidor, conferindo transparência, comparabilidade global e redução do custo de capital no longo prazo.

pyEUVTools is a SunCAST Python package for building, inspecting, and exporting EUV instrument response products. It is designed as a reusable response-function layer for the broader SunCAST Python eco…

pyEUVTools is a SunCAST Python package for building, inspecting, and exporting EUV instrument response products. It is designed as a reusable response-function layer for the broader SunCAST Python ecosystem, is maintained in the suncast-org GitHub organization, and starts with AIA time-dependent response support before evolving toward generalized multi-instrument EUV response tooling.

On November 4, 2025, Indian-American Zohran Mamdani was elected as the first Muslim mayor of New York City. The city’s immigrants and young white liberals were central to his triumph. His platfo…

On November 4, 2025, Indian-American Zohran Mamdani was elected as the first Muslim mayor of New York City. The city’s immigrants and young white liberals were central to his triumph. His platform combined left-wing economics and a ‘woke’ position on cultural issues with support for the Palestinians against Israel. This raised the question of whether a new ‘Third Worldist’ ideology was ascendant on the American left, a set of ideas that will set the tone for the next generation of progressive politics. The success of Rashida Tlaib in Detroit, Ilhan Omar in Minneapolis and Abdul El-Sayed in Michigan’s Democratic Senate primary point in the same direction.   This report draws on a survey which oversamples liberals and Muslims to explore the level of support for Third Worldism. It finds that there is a substantial Third Worldist constituency which unites American liberals and American Muslims - including conservative Muslims. Attitudes toward the West, America, Israel and socialism tend to be correlated within individuals. An ‘oppressor versus oppressed’ power lens is applied by Third Worldists domestically and internationally, culturally and economically. Finally, the study uncovers an Extreme Third Worldist segment of public opinion which comprises fully one quarter of American liberals and nearly 4 in 10 American Muslims.   While Third Worldism and antisemitism are not strongly correlated, the Islamo-left coalition draws together liberals, who are less antisemitic than average, with Muslims, who are considerably more antisemitic than the average American. This raises the possibility that antisemitism may accompany anti-Israel sentiment in parts of this new coalition.   The rise of Third Worldism as the left’s cardinal belief system presages a realignment of the American left and wider Democratic Party away from liberal Jews, most of whom are attached to Israel, toward the fast-growing American Muslim population.

Patch-level 2.5D CT dataset (Non-Nodule / Benign / Malignant, 64×64×3) harmonized from LUNA16, LIDC-IDRI, and LNDb into a single patient-disjoint benchmark, together with extracted CNN fea…

Patch-level 2.5D CT dataset (Non-Nodule / Benign / Malignant, 64×64×3) harmonized from LUNA16, LIDC-IDRI, and LNDb into a single patient-disjoint benchmark, together with extracted CNN features, trained CBAM-CNN checkpoints, and classification results, produced for the paper "A Comparative Hybrid Framework for Lung Nodule Classification: Integrating CBAM-Enhanced CNNs with Traditional Machine-Learning Classifiers on Multi-Source CT Datasets". Code: https://doi.org/10.5281/zenodo.22925939.

Add MRC nutrient data and analysis of river nutrients.

Two earlier papers in this research program each touched on biomarker access briefly, once while explaining why disease-modifying Alzheimer's trials carry unusually steep eligibility barriers, once wh…

Two earlier papers in this research program each touched on biomarker access briefly, once while explaining why disease-modifying Alzheimer's trials carry unusually steep eligibility barriers, once while explaining why gastric cancer trials do the same. Neither paper had room to ask the larger question sitting underneath both findings: whether the diagnostic technology deciding who gets tested, and therefore who gets treated, is itself built and regulated in a way that reaches the people who need it. This paper takes up that question directly, across both diseases at once, and finds a pattern that neither disease-specific paper could have surfaced on its own. Alzheimer's disease and oncology are, right now, walking the same path a few years apart. Both fields built their diagnostic gold standards around procedures that are invasive, expensive, and geographically concentrated: amyloid-PET and cerebrospinal fluid sampling for Alzheimer's disease, and tissue biopsy for cancer, and both are now in the middle of a transition toward a blood-based alternative that could plausibly reach almost anywhere a blood draw is possible. For Alzheimer's disease, that transition already has an international regulatory home: a 2024 consensus effort has begun setting minimum performance standards for blood-based amyloid tests specifically because specialist access is limited or absent across much of the world. Oncology's equivalent, circulating tumor DNA testing, already has approved assays and a growing evidence base, but no comparable coordinated push to make sure it reaches low- and middle-income settings as it matures, despite a systematic review already proposing exactly the kind of implementation framework Alzheimer's disease diagnostics has begun to build. This paper lays out the shared shape of that problem across both diseases, the human and technological solutions already documented or actively proposed for each, and argues directly that oncology does not need to reinvent this regulatory path from nothing. It could, with deliberate effort, borrow one that Alzheimer's disease research has already started building.

CMRR Lab is a Python application for Monte Carlo analysis of resistor mismatch in three-op-amp instrumentation amplifiers. It calculates CMRR distributions, input-referred errors and the probability o…

CMRR Lab is a Python application for Monte Carlo analysis of resistor mismatch in three-op-amp instrumentation amplifiers. It calculates CMRR distributions, input-referred errors and the probability of meeting a specified CMRR requirement. The graphical interface supports parameter selection and export of figures and numerical data. The analysis assumes ideal operational amplifiers and DC operation.

Cette étude examine les associations dynamiques entre les mouvements du taux de change, le taux directeur et l’inflation en République démocratique du Congo entre 1990 et 20…

Cette étude examine les associations dynamiques entre les mouvements du taux de change, le taux directeur et l’inflation en République démocratique du Congo entre 1990 et 2025. Elle mobilise 36 observations issues de la Banque Centrale du Congo et contrôlées par les Indicateurs du développement dans le monde. L’indicateur est l’amplitude absolue de la variation logarithmique du taux CDF/USD; il mesure l’intensité du mouvement, non une volatilité conditionnelle. Les tests ADF, Phillips–Perron et Zivot–Andrews excluent l’intégration d’ordre deux et détectent des ruptures autour de 1999–2001. Le BIC sélectionne un ARDL(3,3,1). L’amplitude du change est positivement associée à l’inflation à court terme. Le coefficient positif du taux directeur traduit une réaction monétaire endogène, un canal faible ou des variables omises. Malgré une statistique F élevée, le terme de correction d’erreur est non significatif globalement ; le long terme n’est donc pas confirmé. L’analyse 2001–2025 produits un ajustement net, mais repose sur 25 observations. La décomposition signée confirme la transmission des dépréciations sans établir une asymétrie, les appréciations n’étant observées que sept fois. Les résultats soutiennent une surveillance du change et des chocs importés et une coordination budgétaire-monétaire crédible, sans autoriser une interprétation causale stricte.

Frozen inputs, reconstruction scripts, outputs and figure data for the manuscript "Do Two On-Chain Observation Pipelines See the Same Tokens? Cross-Pipeline Coverage on the Solana pump.fun Launchpad" …

Frozen inputs, reconstruction scripts, outputs and figure data for the manuscript "Do Two On-Chain Observation Pipelines See the Same Tokens? Cross-Pipeline Coverage on the Solana pump.fun Launchpad" (Kamat, 2026). Version 2.0.0 corrects version 1: the v1 result is 1 of 53 overlapping rejection mints (not 2 of 83); the v1 rejection stream covers only the final 14.25 hours of the 13.4-day v1 cohort window because of a collection gap; the v2 result (5 overlapping mints among 623 cohort and 1,742 rejection mints) is unchanged. Several statements in the version 1 description are withdrawn, including that the two streams are independent, that the separation is structural, and that alternative explanations were ruled out. The package contains the four input files, the script reconstruct_overlap.py (Python 3.12, standard library only; thirteen checks on the reported numbers), a second script that checks the rejection files against RED-REJECT-2026-v2, the outputs, the figure, a data dictionary, and SHA-256 checksums. See README.md and CHANGELOG.md inside the archive.

Critical thinking is increasingly recognized as an essential educational outcome because students need to analyze information, evaluate evidence, identify assumptions, solve complex problems, and make…

Critical thinking is increasingly recognized as an essential educational outcome because students need to analyze information, evaluate evidence, identify assumptions, solve complex problems, and make reasoned decisions. Traditional teacher-centered instruction, although useful for transmitting knowledge, may provide limited opportunities for students to actively construct arguments, question ideas, and evaluate alternative solutions. Collaborative problem solving (CPS) offers an instructional approach in which students work together to understand problems, exchange perspectives, develop possible solutions, justify their reasoning, and evaluate the effectiveness of proposed answers. This article examines the effectiveness of collaborative problem solving in promoting students’ critical thinking. Drawing on empirical research and recent meta-analytic evidence, the article discusses the mechanisms through which collaborative problem solving can develop critical-thinking abilities, including argumentation, questioning, perspective-taking, reflection, and evaluation. Evidence indicates that collaborative problem solving can have a significant positive effect on students’ critical thinking. The article concludes that collaborative problem solving can be an effective pedagogical strategy when it is deliberately designed to encourage intellectual interaction and higher-order reasoning.