Economic Significance Research Articles

Residue dissipation and dietary risk of cyprodinil and fludioxonil residues in green onions: ensuring safe consumption in Egypt

ABSTRACT As a vegetable commodity, onions are of considerable economic significance. They are a significant source of foreign exchange revenues in the fruit and vegetables sector, in addition to being essential for domestic consumption. However, green onions are frequently treated with multiple fungicides. As a result, there is currently a significant focus on the potential health hazards of consuming green onions, due to dietary risks and the presence of various fungicide residues. The pre-mixture fungicide cyprodinil and fludioxonil are widely used to control fungal disease in green onions. To assure consumer safety, residues in the final product must be investigated. Following Good Agricultural Practices (GAPs), field studies were carried out to investigate cyprodinil and fludioxonil dissipation and terminal residues on green onions. The concentrations of cyprodinil and fludioxonil in green onions decreased with time by a first-order kinetic model, with considerable degradation of 95.6% and 83.5%, respectively, after 14 days of single treatment at the recommended rate. According to the terminal results, it is advisable to wait for 7 days after applying the recommended dose of Switch fungicide before harvesting. The findings indicated that the presence of cyprodinil and fludioxonil residues in green onions did not pose a significant dietary risk for consumers. This study is intended to ensure the safe and proper use of cyprodinil and fludioxonil in green onions in Egypt.

Use of heterosis and transgression events to optimize sizes of leaves in variety group Burley tobacco

The manifestations of heterosis and transgression regarding the length and width of the leaves in ten hybrid combinations of Burley tobacco аre investigated. The results of the study show that in almost all variants and in both indicators, the values of the hypothetical heterosis exceed those of the real one. According to length of leaves heterosis with economic significance is observed only in one of the investigated hybrid combinations. Transgressive manifestations for this indicator are even less pronounced and are not significant in any of the studied options. In contrast to length of leaves the manifestations of heterosis are of economic importance in six of the ten crosses studied and could be successfully used to increase of width of leaves. Transgressive events in width of leaves are less pronounced than heterosis, but much more pronounced than those in the length. Direction of crossing affects the heterosis manifestations only of the length of the leaves but not those concerning their width. In terms to width of leaves, the manifestations of heterosis and transgression are related. Of all the studied variants, the one with the highest selection value regarding sizes of leaves is Hybrid 1555.

Deep Convolutional Transformer Network for Stock Movement Prediction

The prediction and modeling of stock price movements have been shown to possess considerable economic significance within the finance sector. Recently, a range of artificial intelligence methodologies, encompassing both traditional machine learning and deep learning approaches, have been introduced for the purpose of forecasting stock price fluctuations, yielding numerous successful outcomes. Nonetheless, the identification of effective features for predicting stock movements is considered a complex challenge, primarily due to the non-linear characteristics, volatility, and inherent noise present in financial data. This study introduces an innovative Deep Convolutional Transformer (DCT) model that amalgamates convolutional neural networks, Transformers, and a multi-head attention mechanism. It features an inception convolutional token embedding architecture alongside separable fully connected layers. Experiments conducted on the NASDAQ, Hang Seng Index (HSI), and Shanghai Stock Exchange Composite (SSEC) employ Mean Absolute Error (MAE), Mean Square Error (MSE), Mean Absolute Percentage Error (MAPE), accuracy, and Matthews Correlation Coefficient (MCC) as evaluation metrics. The findings reveal that the DCT model achieves the highest accuracy of 58.85% on the NASDAQ dataset with a sliding window width of 30 days. In terms of error metrics, it surpasses other models, demonstrating the lowest average prediction error across all datasets for MAE, MSE, and MAPE. Furthermore, the DCT model attains the highest MCC values across all three datasets. These results suggest a promising capability for classifying stock price trends and affirming the DCT model’s superiority in predicting closing prices.

Analysis of volatile compound metabolic profiles during the fermentation of filler tobacco leaves through integrated E-nose, GC–MS, GC-IMS, and sensory evaluation

Tobacco is an agricultural commodity with great economic significance. Producers recognize that the flavor characteristics of filler tobacco clear-out (FTLs) affect the quality of cigar tobacco items. To identify the major volatile organic compounds (VOCs) responsible for differences in FTLs, E-nose, HS-SPME-GC–MS, and HS-GC-IMS were employed for multi-dimensional analysis of nine groups of FTLs at various fermentation stages. The E-nose results indicated a progressive increase in nitrogen-oxygen compounds during fermentation. Coupled with these findings, HS-SPME-GC–MS identified 56 VOCs, and HS-GC-IMS revealed 55 VOCs in the FTLs. Principal component analysis (PCA) suggested that FTLs from various fermentation stages of the Yunxue No 39 tobacco plant exhibit significant differences. Partial least squares discriminant analysis (PLS-DA), along with the variable importance in projection (VIP) method for feature selection, pinpointed 12 VOCs as the essential unmistakable metabolites embroiled within the agrarian fermenting prepare of matured FTLs. During the fermentation process, these crucial metabolites are predominantly enriched in pathways including pyruvate metabolism, phenylalanine metabolism, as well as nicotinate and nicotinamide metabolism. The study provides insights into the differences and diversity of FTLs at agricultural fermentation stages. It offers valuable information for optimizing the quality of agricultural fermentation and guiding the directional fermentation of tobacco leaves.

Necessary and sufficient conditions for open-loop equilibrium portfolio for a DC pension plan with piecewise linear state-dependent risk tolerance

Wang, Chen, and Yang (2023) investigated the equilibrium behavioral strategy for a defined contribution (DC) pension plan during the accumulation phase and obtained the explicit expressions for the suboptimal equilibrium behavioral strategy. However, the authors failed to obtain the optimal solution and did not completely solve the pension investment problem with piecewise linear state-dependent risk tolerance. The primary objective of this article is to solve an improved version of the above DC pension plan problem thoroughly. We investigate the open-loop equilibrium portfolio for a DC pension plan and derive necessary and sufficient conditions for the open-loop equilibrium portfolio through coupled forward-backward stochastic differential equations (FBSDEs). The uniqueness of an equilibrium portfolio is obtained by decoupling FBSDEs. Finally, the economic significance and implications of the obtained open-loop equilibrium portfolio are illustrated from the theoretical perspective.

Impact of Sublethal Insecticides Exposure on Vespa magnifica: Insights from Physiological and Transcriptomic Analyses

Insecticides are widely used to boost crop yields, but their effects on non-target insects like Vespa magnifica are still poorly understood. Despite its ecological and economic significance, Vespa magnifica has been largely neglected in risk assessments. This study employed physiological, biochemical, and transcriptomic analyses to investigate the impact of sublethal concentrations of thiamethoxam, avermectin, chlorfenapyr, and β-cypermethrin on Vespa magnifica. Although larval survival rates remained unchanged, both pupation and fledge rates were significantly reduced. Enzymatic assays indicated an upregulation of superoxide dismutase and catalase activity alongside a suppression of peroxidase under insecticide stress. Transcriptomic analysis revealed increased adenosine triphosphate-related processes and mitochondrial electron transport activity, suggesting elevated energy expenditure to counter insecticide exposure, potentially impairing essential functions like flight, hunting, and immune response. The enrichment of pathways such as glycolysis, hypoxia-inducible factor signaling, and cholinergic synaptic metabolism under insecticide stress highlights the complexity of the molecular response with notable effects on learning, memory, and detoxification processes. These findings underscore the broader ecological risks of insecticide exposure to non-target insects and highlight the need for further research into the long-term effects of newer insecticides along with the development of strategies to safeguard beneficial insect populations.

Elucidating the Mitogenomic Blueprint of Pomadasys perotaei from the Eastern Atlantic: Characterization and Matrilineal Phylogenetic Insights into Haemulid Grunts (Teleostei: Lutjaniformes).

The parrot grunt fish, Pomadasys perotaei, has a limited distribution in the Eastern Atlantic Ocean and is an important species in marine capture fisheries across several West African countries. Despite its ecological and economic significance, the mitogenomic information for this species is lacking. This study utilized next-generation sequencing to generate the de novo mitogenome of P. perotaei from Eastern Atlantic. The resulting mitogenome is 16,691 base pairs and includes 13 protein-coding genes (PCGs), 22 transfer RNAs, two ribosomal RNAs, and an AT-rich control region (CR). Most of the PCGs exhibit nonsynonymous (Ka) and synonymous (Ks) substitution rates of less than '1', indicating strong negative selection across haemulid fishes. The control region of Pomadasys species contains four conserved domains, as seen in other teleost's, with polymorphic nucleotides that can be used to study population structures through the amplification of short mitochondrial gene fragments. Additionally, Bayesian phylogenetic analysis based on PCGs revealed a non-monophyletic clustering pattern of Pomadasys within the haemulid matrilineal tree. Overall, the structural characterization and phylogenetic analysis enhance our understanding of the genetic composition and evolutionary history of Pomadasys species from the Indo-West Pacific and Eastern Atlantic Oceans.

Consumers’ Attitudes Towards Prawn Consumption in Bangladesh: An Investigation on Perceived Value and Willingness-to-Pay

This study assessed consumer preferences and consumption patterns for prawns in Bangladesh, underscoring the economic and nutritional significance of prawns in the local diet. A total of 120 respondents were interviewed following a random sampling technique from four districts. The data analysis employed descriptive statistics alongside mathematical and statistical methods. The findings indicate a strong preference for fresh and large-sized prawns among the consumers. Income level substantially influenced the prawn purchases, with the high-income consumers more likely to buy premium prawn products, while the low-income consumers showed sensitivity to price changes. The primary concerns that significantly influenced the consumers’ purchasing decisions were found to be size, freshness, taste, price, market availability, and income. Additionally, the consumers’ perceived value and willingness-to-pay for prawns were significantly driven by size, freshness, environmental sustainability, and income levels. Policy recommendations include promoting sustainable prawn farming and improving accessibility for low-income consumers to enhance both nutritional intake and economic resilience. This research offers valuable insights for stakeholders in the prawn industry, facilitating the development of targeted marketing strategies and informed policymaking for sustainable industry growth.

Seven Decades of Surface Temperature Changes in Central European Lakes: What Is Next?

Lakes are vital components of the hydrosphere, holding both environmental and economic significance. In recent times, they have undergone transformations in one of their key characteristics—water temperature. Assessing the scale and pace of these changes depends on the length and accuracy of the available data. This study focuses on the two lakes in Poland (Białe Augustowskie and Studzieniczne) with the longest continuous water temperature records, ranging from 1954 to 2023. The results reveal a relatively stable thermal regime until the late 1980s (with changes that were statistically insignificant) and a significant shift over the past three decades, during which the water temperature increased at a rate of 0.5 °C per decade. Importantly, simulations indicate further warming of the water by the end of the 21st century. Depending on the chosen climate change scenario, the warming of both lakes is expected to continue, with the Shared Socioeconomic Pathways (SSP585) scenario projecting a steady increase of 0.5 °C per decade. Given the fundamental importance of water temperature in determining factors such as water quality, these future changes present a significant challenge for water management authorities in terms of maintaining and managing these ecosystems.

Effect of the 16S rRNA Gene Hypervariable Region on the Microbiome Taxonomic Profile and Diversity in the Endangered Fish Totoaba macdonaldi

Understanding the intricate dynamics of fish microbiota through 16S rRNA amplicon sequencing is pivotal for ecological insights and effective disease management. However, this approach faces challenges including the co-amplification of host mitochondrial sequences and the variability in bacterial composition influenced by the selected 16S rRNA gene regions. To overcome these limitations, we conducted a comprehensive investigation to identify the most suitable 16S rRNA region for bacterial microbial analysis in endangered fish Totoaba macdonaldi, an endemic species of significant ecological and economic importance in Mexico. Targeting four distinct hypervariable regions (V1–V2, V2–V3, V3–V4, and V5–V7) of the 16S rRNA gene, we determined the microbial composition within the distal intestine. A total of 40 microbiomes were sequenced. Our findings underscore the critical impact of region selection on the accuracy of microbiota analysis. The V3–V4 region detected the highest number of bacterial taxa and exhibited significantly higher alpha diversity indices, demonstrating the highest taxonomic resolution. This study emphasizes the necessity of meticulous 16S rRNA region selection for fish microbiota analysis, particularly in native species of ecological and economic significance such as the endangered T. macdonaldi, where information is limited. Such optimization enhances the reliability and applicability of microbiota studies in fisheries management and conservation efforts.

Emulsification and interfacial characteristics of different surfactants enhances heavy oil recovery: experimental evaluation and molecular dynamics simulation study

The high viscosity and poor fluidity of heavy oil challenge its extraction, leading to the widespread use of surfactant emulsification to reduce viscosity and enhance recovery. This study evaluated three surfactants—sodium dodecyl sulfate (SDS), sodium oleate (SO), and APG0810—for their suitability and effectiveness in the X reservoir. The solution properties of these surfactants were analyzed and their micro-mechanisms investigated using MD calculations. The effects of surfactant concentration and additives on emulsification and viscosity reduction were elucidated. Ultimately, a system for emulsification and viscosity reduction was selected for physical simulation research. The experimental findings show that SO reduces interfacial tension from 52.4 mN/m to 0.0027 mN/m, transforming lipophilic surfaces into hydrophilic. MD analyses reveal SO’s optimal interfacial properties, with the lowest interfacial energy of −6423.4 kcal/mol, maximum interfacial thickness of 2.56 nm, and minimal diffusion coefficient of 0.4087 Å2/ps at the oil-water interface. These findings align with experimental results, confirming SO’s superior interfacial properties. Combining 0.3% SO with 0.5% n-pentanol results in a 98% viscosity reduction. The emulsion shows excellent stability, with no water separation in the first 30 min and only 8.3% after 2 h. Physical simulation results show that in high(low) permeability core displacement experiments, system flooding and subsequent water flooding can increase recovery rates by 15.39%(36.91%), indicating the system’s potential for enhancing oil recovery in Reservoir X. The findings suggest that the implementation of this system not only boosts the crude oil recovery rate but also carries economic significance in the industry.

A bibliometric analysis of 100 years of research on Himalayan cedar: research trends, gaps, and future implications

Himalayan Cedar (Cedrus deodara), a member of the family Pinaceae is well-known for its ecological, economic, and cultural significance. It is native to the Western Himalayan region and listed as Least Concern in the IUCN list of threatened species. In the present study, a bibliometric analysis of more than a hundred years of research on C. deodara is carried out. Total 616 documents published from 1916 to 2024 were retrieved from the Scopus database and analyzed using biblioshiny and VoS viewer. A comprehensive overview of publication trends, country-wise publications, bibliographic coupling, citation analysis, keyword analysis, and collaborative research networks are presented. The research findings revealed that publications have increased significantly in recent decades and primarily multidisciplinary. Forest ecology, pharmacology, phytochemistry, climate change, environmental science, and taxonomy were among the major thrust areas. However, recent studies are mostly focused on carbon stock, biomass, dendrochronology, and climate change. Out of the 362 publication sources, Bradford’s law identified six journals as core sources for publication. Lotka’ law revealed that only 8% of authors have published more than two documents on C. deodara. The present study provides a comprehensive evaluation and visualization of C. deodara based bibliometric research carried out during the past 100 years. Further, the study provides collective information and a research framework for scholars, the general public, and decision-makers by identifying research gaps and future research areas.

Enhancing tamarind quality and shelf-life through improved storage techniques

Tamarind (Tamarindus indica L.) is a versatile spice crop with economic significance, known for its diverse applications in pulp, seed and timber. Thriving in challenging conditions like poor soils and drought, it has become crucial in various uses, particularly in wastelands. In this post-harvest study, tamarind pods underwent deshelling, deseeding and defibering before applying treatments to extend the shelf life of the pulp. Five additives and four packaging materials, under 2 storage conditions, were tested in a factorial design. Results of over 6 months revealed that treating tamarind pulp with 0.2 % sulphur fumes, packed in aluminium foil, and stored refrigerated minimized browning and moisture content. This treatment also showed lower total carbohydrate, reducing sugar, protein, amino acid and total phenol content. Conversely, pulp treated with 2.0 % ascorbic acid, packed in palmyrah leaf bags and stored refrigerated exhibited higher acidity. Pulp treated with 0.2 % sulphur fumes, packed in palmyrah leaf bags and stored under ambience showed consistently higher total soluble solids. The findings suggest that treating pulp with 0.2 % sulphur fumes, using aluminium foil for packing and refrigerated storage can significantly reduce browning, making it an ideal choice for extended stability and potential export markets. Furthermore, adopting aluminium foil as a packing material in Indian conditions proves economically feasible, ensuring better pulp quality during prolonged storage, particularly for small-scale tamarind growers.

Concrete Times

Our existence has become so entangled with concrete that it would be difficult to imagine life without it, though we probably should. Anthropologists recognize the part that concrete plays in mediating social relations and in shaping political subjectivities. Thinking about concrete anthropologically involves moving across multiple scales—from large infrastructure projects to modest housebuilding projects. This review asks what we might gain from a focus on this ubiquitous material. I propose that attending ethnographically to how concrete mediates social experiences across scales brings to the fore building as an activity of political, economic, social, and ecological significance. Concrete offers a lens through which to apprehend social formations and transformations as well as to examine how built forms mediate and leverage power, how space is used and claimed, and how futures are imagined and pasts remembered. I conclude with a critical reflection on the ecological implications of these concrete times.

Polymorphic Loci of Adaptively Significant Genes Selection for Determining Nucleotide Polymorphism of Pinus sylvestris L. Populations in the Urals

Background: Scots Pine is one of the main forest-forming species in boreal forests; it has great economic and ecological significance. This study aimed to develop and test primers for detecting nucleotide polymorphisms in genes that are promising for detecting adaptive genetic variability in populations of Pinus sylvestris in the Urals and adjacent territories. Objectives: The objects of the study were 13 populations of Scots Pine located in the Perm Territory, Chelyabinsk Region, and the Republic of Bashkortostan. Results: Sixteen pairs of primers to loci of potentially adaptively significant genes were developed, from which three pairs of primers were selected to detect the nucleotide diversity of the studied populations. The indicator of total haplotype diversity determined in the three studied loci varied from 0.620 (Pinus-12 locus) to 0.737 (Pinus-11 locus) and, on average, amounted to 0.662. The nucleotide diversity indicators in P. sylvestris in the study region were, on average, low (π = 0.004, θW = 0.013). Their highest values were found at the Pinus-12 locus (π = 0.005; θW = 0.032), and the lowest were found at the Pinus-15 locus (π = 0.003; θW = 0.002). This indicates that Pinus-15 is the most conserved of the three studied loci. In the three studied P. sylvestris loci associated with adaptation to environmental factors, 97 polymorphic positions were identified. The 13 populations of P. sylvestris are characterized by an average level of genetic diversity (Hd = 0.662; π = 0.004; θ = 0.013). Conclusions: The polymorphic loci of adaptively significant genes of P. sylvestris can help identify the adaptive potential of pine forests in conditions of increasing ambient temperatures.

Exploitation of heterosis and combining ability potential for improvement in okra (Abelmoschus esculentus L.)

Okra (Abelmoschus esculentus L. Moench) is a vital vegetable crop known for its nutritional and economic significance, especially in tropical and subtropical regions. Studying heterosis and combining ability in okra is crucial for enhancing its yield, quality, and resistance to pests and diseases. Heterosis can lead to superior offspring with enhanced traits while understanding combining ability helps in identifying the best parent combinations for breeding programs. Okra is an often cross-pollinated crop; therefore, exploiting heterosis is advantageous. The study was conducted from 2021 to 2022 at the Experimental Farm and Quality Analysis Laboratory, Department of Vegetable Science, College of Horticulture, Dr Yashwant Singh Parmar University of Horticulture and Forestry, Nauni, Solan, Himachal Pradesh, India to evaluate the heterosis and combining ability in okra to facilitate the development of high-yielding, resilient cultivars. The experimental material consisted of an F1 population of 30 crosses obtained from 10 parental lines crossed with three testers in a Line × Tester mating design, plus a standard check (Punjab-8). Estimates of heterosis (heterobeltiosis and standard heterosis) of the cross combinations UHFO-6 × Pusa Bhindi-5, UHFO-6 × Arka Anamika and UHFO-9 × Arka Anamika were high for inter-nodal distance, number of pods per plant, average pod weight, pod yield per plant, harvest duration, hundred seed weight, mucilage content, etc. Higher estimates of general combining ability (GCA) effects for pod yield per plant were observed in the parental lines UHFO-6 (123.47) and UHFO-9 (7.49). Among the cross combinations, UHFO-10 × Hisar Unnat (38.81), UHFO-2 × Pusa Bhindi-5 (38.29), UHFO-2 × Arka Anamika (17.42), and UHFO-5 × Arka Anamika (15.06) demonstrated higher estimates of specific combining ability (SCA) effects for pod yield per plant. The cross UHFO-2 × Hisar Unnat (160.00) exhibited the highest heterobeltiosis for mucilage content, while UHFO-10 × Arka Anamika (562.03) showed the highest standard heterosis for total polyphenol content. These cross combinations could produce okra with enhanced nutritional and medicinal properties. The highest GCA and SCA effects for pod yield per plant were observed in UHFO-6 (123.47) and UHFO-10 × Hisar Unnat (38.81), respectively. Identifying these parental lines and cross combinations based on their combining ability can result in the development of okra hybrids with substantially higher yields. In future, after multi-location trials, these parents and crosses can be released to replace existing okra cultivars (hybrids/varieties). Higher yielding and better quality okra cultivars can enhance the profitability for farmers, contribute to food security, and meet market demands more efficiently.

Post-Earthquake Survey of Bagmati River Seepage Through Physicochemical Analysis of Water

Bagmati river has a great cultural, economic and mythological significance. It has also been related to the civilization of Kathmandu valley. Due to the rapid and unmanaged urbanization and industrialization the river has been heavily polluted leading to the water borne hazards and water shortage problem in the capital. Amidst this problem there was a major earthquake in Kathmandu in 2015 which disturbs the land masses in the valley. This research was conducted to assess the physico-chemical parameters of Bagmati river water and ground water from its corridor at about 50 m and 100 m distance for comparison to detect the post-earthquake seepage status of river water from October 2019 to March 2020. In total 10 sites (A-J) were selected from Gokarna to Chovar. From each site 1 river and 2 ground water samples at approximately about 50 m and 100 m radial distance from river were taken. The range of temperature, turbidity, conductivity, TDS, pH, chloride, total hardness, total acidity, total alkalinity, total iron content, total ammonia content, dissolved oxygen content and biochemical oxygen demand (BOD) were recorded to be 13-22 ºC, 150.5-395.5 NTU, 121.1-825 μs/cm, 77.56-528 ppm, 6.5-7.84, 4.97-114.3 mg/l, 34-180 mg/l, 10-224 mg/l, 70-382 mg/l, 0.55-4.156 mg/l, 5-150 mg/l, 0-4.5 mg/l and 5.35-320 mg/l respectively for river water samples and 16-21 ºC, 3.8-52.1 NTU, 25.2-745 μs/cm, 16-476.8 ppm, 6.08-7.61, 5.68-134.9 mg/l, 6-328 mg/l, 10-140 mg/l, 30-340 mg/l, 0.02-5.101 mg/l, 0.026-0.9 mg/l, 2.63-8.1 mg/l and 1.62-16.3 mg/l respectively for ground water samples at 50 m distance from river and 16-20 ºC, 3.1-60 NTU, 25.6-697 μs/cm, 12.8-446.08 ppm, 5.49-8.78, 5.68-44.02 mg/l, 10-300 mg/l, 10-160 mg/l, 14-294 mg/l, 0.015-4.37 mg/l, 0.028-0.54 mg/l, 3.1-8.7 mg/l and 0.63-14.2 mg/l respectively for ground water samples at 100 m distance from the river. As there were significant differences in turbidity, chloride, total acidity, iron, ammonia and BOD among Bagmati and ground water samples, direct mixing of polluted Bagmati river water with nearby ground waters through seepage was not detected. Thus, irrespective of earlier condition, the land masses near the Bagmati territory has not been affected so as to allow deeper seepage of river water by the earthquake of 2015.

The value relevance of deferred tax assets: An empirical analysis of German HDAX-listed companies

Deferred taxes emerge from timing differences in recognizing income and expenses between commercial and tax financial statements. However, the capitalization of deferred tax assets remains contentious, with questions raised about their value relevance to investors. This study aims to investigate the informational value and economic significance of deferred tax assets in financial statements prepared in accordance with both German commercial law (HGB) and International Financial Reporting Standards (IFRS). The analysis is based on financial data from 1,066 firm-year observations of HDAX-listed companies from 2000 to 2022. Using an Ordinary Least Squares (OLS) regression model, the study examines the relationship between deferred tax assets and the market value of equity. Key financial variables, including research and development expenses, deferred tax liabilities, net income, and the market-to-book ratio, are incorporated to provide a comprehensive assessment of deferred tax asset relevance in capital markets. The results demonstrate that deferred tax assets have a negligible impact on the market value of companies, with no statistically significant effect detected. Conversely, research and development costs, as well as net income, exhibit a strong positive influence on firm valuation. These findings suggest that deferred tax assets serve largely as an accounting mechanism, lacking informational value for investors.

Diversity and abundance of large old trees in Hainan Island: Spatial analysis and environmental correlations

AbstractLarge old trees (LOTs) are invaluable natural treasures and cultural legacies, holding ecological, historical, social, and economic significance. However, climate change and human impacts threaten their existence. Understanding their species composition, age structure, biomass, and distribution patterns in relation to environmental factors is essential for effective conservation. In Hainan Island, South China, we analyzed 1081 LOTs from 74 species across 35 families, using a combination of field surveys and government data. The dominant families were Moraceae, Sapindaceae, and Fagaceae, with key species including Ficus altissima, Litchi chinensis, and Tamarindus indica. The age distribution followed a reverse J‐shape, indicating a prevalence of trees aged 300–399 years. In contrast, diameter at breast height (DBH) and height distributions were unimodal, favoring medium to large‐sized trees. Spatial analysis revealed uneven distribution patterns: the western zone exhibited the highest species diversity, the central zone moderate diversity, and the eastern zone low diversity, reflecting uneven urban and agricultural impacts. Most LOTs were concentrated at elevations of 0–50 m. Factors such as GDP, urbanization, and forest cover positively correlated with LOT abundance and diversity, with forest cover and average annual temperature particularly favoring these trees. The findings emphasize the intricate relationship between environmental factors and LOT distribution. They advocate for tailored conservation strategies that address the complex interplay of ecological, socioeconomic, and cultural influences on their preservation.Abstract in Chinese is available with online material.

Evaluation of Carbon Sequestration and Oxygen-Release Potential of Six Mulberry Tree Varieties During Summer

Human activities lead to an increase in greenhouse gases in the environment, among which carbon dioxide (CO2) is one of the most prominent, giving rise to global warming and climate change. Climate change, along with the resulting environmental degradation, is one of the most challenging difficulties faced by humanity in the twenty-first century. The forest ecosystem, with plants being its most important component, plays a pivotal role in regulating climate. Carbon sequestration and oxygen release (CSOR) by plants are major ecological service functions that play an important role in mitigating the negative impacts of the greenhouse effect and help to achieve carbon peaking and neutrality. The CSOR of mulberry (Morus spp.), a species of economic and ecological significance, is not yet understood. Six mulberry tree varieties were selected to evaluate their CSOR potential during summer. We took into consideration whole-plant diurnal assimilation amounts (P), carbon sequestration per unit leaf area (WCO2), oxygen release per unit leaf area (WO2), carbon sequestration per unit land area (PCO2), and oxygen release per unit land area (PO2). Zhongsang 1302 showed the greatest potential for CSOR among the six mulberry varieties. The PCO2 value of the Zhongsang 1302 variety was 1531.84 g·m−2 during summer, followed by Suhu 16 (1380.12 g·m−2), Husang 32 (1005.63 g·m−2), Zhongsang 9703 (990.01 g·m−2), Yu 711 (940.43 g·m−2), and Jin 10 (848.29 g·m−2). Moreover, the Pearson correlation and path analyses showed that photosynthetic rate (PN) and leaf area index (LAI) mainly affect the overall CSOR potential in mulberry. These findings not only enrich theoretical research on CSOR in mulberry, but also serve as an important reference for the use of different mulberry tree varieties in improving climate conditions and achieving carbon peaking and neutrality.