In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.

The purpose of this study is to predict the frequency of mortality from urban traffic injuries for the most vulnerable road users before, during and after the confinement caused by COVID-19 in Santiago de Cali, Colombia. Descriptive statistical methods were applied to the frequency of traffic crash frequency to identify vulnerable road users. Spatial georeferencing was carried out to analyze the distribution of road crashes in the three moments, before, during, and after confinement, subsequently, the behavior of the most vulnerable road users at those three moments was predicted within the framework of the probabilistic random walk. The statistical results showed that the most vulnerable road user was the cyclist, followed by motorcyclist, motorcycle passenger, and pedestrian. Spatial georeferencing between the years 2019 and 2020 showed a change in the behavior of the crash density, while in 2021 a trend like the distribution of 2019 was observed. The predictions of the daily crash frequencies of these road users in the three moments were very close to the reported crash frequency. The predictions were strengthened by considering a descriptive analysis of a range of values that may indicate the possibility of underreporting in cases registered in the city’s official agency. These results provide new elements for policy makers to develop and implement preventive measures, allocate emergency resources, analyze the establishment of policies, plans and strategies aimed at the prevention and control of crashes due to traffic injuries in the face of extraordinary situations such as the COVID-19 pandemic or other similar events.

The possibility of preoperative prediction of pathologic complete response in rectal cancer has been studied in order to identify patients who would respond to neoadjuvant therapy and to individualize therapeutic strategies. Endoscopic ultrasound of the rectum is an accurate method for the evaluation of local tumor and lymph node invasion. Objective: To evaluate the potential of endoscopic ultrasound as a predictor of complete pathological response to neoadjuvant treatment in patients with locally advanced rectal cancer. Material and methods: Retrospective study of patients with rectal cancer from January 2014 to December 2016. Results: We obtained a statistical association between T stage by endoscopic ultrasound and complete pathological response (p = 0.015). It is not so for N, sphincter involvement, circumferential involvement and maximum tumor thickness (p = 0.723, p = 0.510, p = 0.233 and p = 0.114, respectively). When multivariate logistic regression analysis was applied to assess the degree of influence of the predictor variables on pathologic response, none of these variables was associated with complete pathologic response. Conclusion: Prediction of pathologic complete response in rectal cancer has been considered as the crucial point upon which treatments for rectal cancer could be individualized. So far, no imaging method has been able to demonstrate efficacy in predicting complete pathologic response, and in turn there is no direct association between any endosonographic finding that can accurately predict it.

Given the importance of Information Communication Technology (ICT) in stimulating stock market development, many researchers have investigated their influences on the developed markets and high-income economies. The aim of this study is to examine the impact of ICT diffusion on stock market development for a panel of 17 selected emerging countries over the period 1990–2020 and employed the system-generalized method of moments (S-GMM) to test its objective. Three stock market development indicators are also used, namely: stock market capitalization (SMC), stock market total value traded (SMTT), and stock market turnover (SMT). Three ICT indicators are also employed, namely: Fixed telephone subscriptions (FTS), Individuals using the Internet (IUI), and Mobile cellular subscriptions (MCS). Three financial development indicators (deposit money among bank assets (DMB), liquid liabilities (LLB), and private credit by deposit money bank (PCM)) were employed as control variables. In its findings, all selected ICT dynamics positively affect stock market development and its constituents. Secondly, no proof was confirmed in relation to the impact of fixed telephone and stock market development with its elements. Thirdly, evidence of a positive relationship is sparingly apparent in financial development and its components. Fourthly, compared with fixed telephone, internet users more positively and significantly affect stock market development indicators. Policy implications are discussed.

Heat removal has become an increasingly crucial issue for microelectronic chips due to increasingly high speed and high performance. One solution is to increase the thermal conductivity of the corresponding dielectrics. However, traditional approach to adding solid heat conductive nanoparticles to polymer dielectrics led to a significant weight increase. Here we propose a dielectric polymer filled with heat conductive hollow nanoparticles to mitigate the weight gain. Our mesoscale simulation of heat conduction through this dielectric polymer composite microstructure using the phase-field spectral iterative perturbation method demonstrates the simultaneous achievement of enhanced effective thermal conductivity and the low density. It is shown that additional heat conductivity enhancement can be achieved by wrapping the hollow nanoparticles with graphene layers. The underlying mesoscale mechanism of such a microstructure design and the quantitative effect of interfacial thermal resistance will be discussed. This work is expected to stimulate future efforts to develop light-weight thermal conductive polymer nanocomposites.

I summarize the current regulatory decisions aimed at combating the debt load of the population in Russia. Further, I show that the level of delinquency of the population on loans is growing despite the regulatory measures taken. In my opinion, the basis of regulatory policy should move from de facto pushing personal bankruptcies to preventing them. I put forward a hypothesis and statistically prove the expediency of quantitative restrictions on one borrower. It is necessary to introduce reports to the credit bureaus of some types of overdue debts, which are not actually reported now. It is also necessary to change the order of debt repayment established by law, allowing the principal and current interest to be paid first, which will prevent the expansion of the debt.