Surveys are one of the most important tasks to be executed to get valued information. One of the main problems is how the data about many different persons can be processed to give good information about their environment. Modelling environments through Artificial Neural Networks (ANNs) is highly common because ANN’s are excellent to model predictable environments using a set of data. ANN’s are good in dealing with sets of data with some noise, but they are fundamentally surjective mathematical functions, and they aren’t able to give different results for the same input. So, if an ANN is trained using data where samples with the same input configuration has different outputs, which can be the case of survey data, it can be a major problem for the success of modelling the environment. The environment used to demonstrate the study is a strategic environment that is used to predict the impact of the applied strategies to an organization financial result, but the conclusions are not limited to this type of environment. Therefore, is necessary to adjust, eliminate invalid and inconsistent data. This permits one to maximize the probability of success and precision in modeling the desired environment. This study demonstrates, describes and evaluates each step of a process to prepare data for use, to improve the performance and precision of the ANNs used to obtain the model. This is, to improve the model quality. As a result of the studied process, it is possible to see a significant improvement both in the possibility of building a model as in its accuracy.

This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

Conversion of the ocean’s vertical thermal energy gradient to electricity via OTEC has been demonstrated at small scales over the past century. It represents one of the planet’s most significant (and growing) potential energy sources. As described here, all living organisms need to derive energy from their environment, which heretofore has been given scant serious consideration. A 7th Law of Thermodynamics would complete the suite of thermodynamic laws, unifying them into a universal solution for climate change. 90% of the warming heat going into the oceans is a reasonably recoverable reserve accessible with existing technology and existing economic circumstances. The stratified heat of the ocean’s tropical surface invites work production in accordance with the second law of thermodynamics with minimal environmental disruption. TG is the OTEC improvement that allows for producing two and a half times more energy. It is an endothermic energy reserve that obtains energy from the environment, thereby negating the production of waste heat. This likewise reduces the cost of energy and everything that relies on its consumption. The oceans have a wealth of dissolved minerals and metals that can be sourced for a renewable energy transition and for energy carriers that can deliver ocean-derived power to the land. At scale, 31,000 one-gigawatt (1-GW) TG plants are estimated to displace about 0.9 W/m² of average global surface heat into deep water, from where, at a depth of 1000 m, unconverted heat diffuses back to the surface and is available for recycling.

Fiscal decentralization is one of the policy implementations of regional autonomy, which authorizes local governments to manage their local finances independently. However, with the evolution of the times and the dynamics that are taking place, the application of fiscal decentralization worldwide is changing at each time of year. Therefore, it is necessary to investigate fiscal decentralization research temporarily over the course of four decades. The study aims to explain the development of research on fiscal decentralization over a period of four decades. This research integrates Scopus database to offer a thorough conceptual and structural overview of the field by integrating bibliometric approaches and content analysis. The research procedure begins with the determination of the scope of the research, the inclusion and exclusion criteria for the selection process, the collection of data on Publish or Perish (PoP), and the execution of bibliometric analysis on VosViewer. The research shows that the type of journal with the highest productivity has sub-topics of economy, public service, development, and environmental. The development of fiscal decentralization research has a positive upward trend and most of the top-ranked journals indicate that fiscal decentralization has links and influences with other variables. It is apparent that the most often keywords emerged and studied in the research on fiscal decentralization are related to efficiency, measure, role, degree, growth, and fiscal federalism. Meanwhile, the least frequent keywords are related to poverty and inequality, health outcome, environmental pollution, Latin America, South Africa, fiscal autonomy, corruption, OECD country, determinant, and public sector. These keywords are the future lines of research that may be used for future research on the topic of fiscal decentralization.

A salinity gradient solar pond (SGSP) is a large and deep artificial basin of layered brine, that collects and stores simultaneous solar energy for use in various applications. Experimental and theoretical studies have been launched to understand the thermal behavior of SGSPs, under different operating conditions. This article then traces the history of SGSPs, from their natural discovery to their current artificial applications and the progress of studies and research, according to their chronological sequence, in terms of determining their physical and dynamic aspects, their operation, management, and maintenance. It has extensively covered the theoretical and experimental studies, as well as the direct and laboratory applications of this technology, especially the most famous and influential in this field, classified according to the aspect covered by the study, with a comparison between the different results obtained. In addition, it highlighted the latest methods to improve the performance of an SGSP and facilitate its operation, such as the use of a magnetic field and the adoption of remote data acquisition, with the aim of expanding research and enhancing the benefit of this technology.

In the present research work, we investigated the use of the image intensifier in the extraction of radiopaque foreign bodies in traumatology. First of all, it is necessary to clarify that this method constitutes an essential component of practically generalized use, in which low current level radiation is used, that is, fluoroscopic radiation, so that it can be applied for a considerably longer time than that of the longest radiographic exposure. This tool works with a tube intended for this purpose, which is known as fluoroscopy. The radiations from the tube pass through the patient and reach the serigraph, on which the image intensifier or fluoroscopic screen is mounted. In the latter case, this is where the chain ends, since it is on this screen that the image is formed and where the physician directly observes the region to be studied. It is also necessary to define that a foreign body is any element foreign to the body that enters it, either through the skin or through any natural orifice such as the eyes, nose, throat, preventing its normal functioning. It was possible to obtain as a result that the advantages of fluoroscopic navigation are the reduction of surgical time and the amount of irradiation, which goes from about 140 seconds without navigation to only 8 seconds, which is a substantial difference. Among the conclusions, it was possible to highlight that in the case of a radiopaque object, it is essential to have an image intensifier for localization of the foreign body during surgery; while in the case of a radiolucent foreign body, it is more advisable to locate it through the clinic, since these tend to form granulomas.