Previous Statements Research Articles

Measuring and reporting corporate actions in international financial statements: Combined instruments

Subject. This article discusses the mechanism for the formation of financial results of corporate actions with convertible bonds in the issuer's financial statements in accordance with the requirements of International Financial Reporting Standards (IFRS). Objectives. The article aims to improve and develop mathematical estimation tools for reflecting corporate actions with convertible bonds in the issuer's financial statements both on the part of the issuer and on the part of investors that meet the requirements of IFRS. Methods. For the study, I used models of financial mathematics, situational and dynamic approaches in systems analysis, as well as the methods of tabular inter­pretation and visualization. Results. The article proposes a formed set of calculation and estimation algorithms for combined financial instruments, based on the procedures of component-by-component assessment and the formation of a number of key accounting indicators in accordance with IFRS. The practical application of these algorithms based on mathematical estimation is illustrated by examples related to certain corporate actions of both the issuer and investors. Conclusions. The significance of this study lies in the development of scientific and applied tools, including estimation and accounting procedures that can be used by both Russian residents and international non-resident companies in the process of operating in the financial markets. The proposed economic and mathematical solutions are applicable for the purpose of preparing financial state­ments in accordance with IFRS at virtually any point in time, including cases where previous statements were not created.

Update of the list of qualified presumption of safety (QPS) recommended microbiological agents intentionally added to food or feed as notified to EFSA 21: Suitability of taxonomic units notified to EFSA until September 2024.

The qualified presumption of safety (QPS) process was developed to provide a safety assessment approach for microorganisms intended for use in food or feed chains. In the period covered by this Statement, no new information was found that would change the status of previously recommended QPS taxonomic units (TUs). The TUs in the QPS list were updated based on a verification, against their respective authoritative databases, of the correctness of the names and completeness of synonyms. Of 54 microorganisms notified to EFSA between April and September 2024 (33 as feed additives, 17 as food enzymes or additives, 4 as novel foods), 50 were not evaluated because: 12 were filamentous fungi, 1 was Enterococcus faecium and 8 were Escherichia coli (all excluded from the QPS evaluation), and 29 were TUs that already have a QPS status. One notification (Ensifer adhaerens) was already evaluated in a previous Panel Statement. Another notification (Enterococcus lactis) was already evaluated in the previous 3-year QPS cycle and was reassessed within this document. Two TUs were notified for the first time and were assessed for a possible QPS status: Serratia plymuthica and Lacticaseibacillus huelsenbergensis. Bacillus thuringiensis and Bacillus nakamurai have been assessed for a possible QPS status in response to internal requests. The following was concluded on the five assessed TUs. L. huelsenbergensis can be granted the QPS status based on its close relatedness to several other QPS Lacticaseibacillus species. E. lactis is not recommended for the QPS status due to insufficient information on safety. S. plymuthica and B. thuringiensis are not recommended for the QPS status due to safety concerns. B. nakamurai cannot be recommended for the QPS list due to a lack of body of knowledge for its use in the food and feed chain.

ANALISIS HUKUM KETERANGAN SAKSI DIATAS SUMPAH DI PERSIDANGAN PENGADILAN DILAPORKAN DI INSTITUSI KEPOLISIAN

The background to this research is that the family of the convicted murderer Vina from Cirebon reported two witnesses in the case, A (initials) and D (initials), to Bareskrim. A (initials) and D (initials), were reported on suspicion of providing false information. The report from the family of the person convicted of murdering Vina has been received and registered with number LP/B/227/VII/2024/SPKT/Bareskrim Polri dated 10 July 2024. Apart from that witness "LA" (initials) in the review trial of Saka Tatal (one of the convicts in the Vina Cirebon case) where witness "LA" (initials) has now withdrawn his previous statement that what he said at that time was not true. The legal issue is whether the above witness's statement Can an oath at a court hearing be reported to the Police Institution? The aim to be achieved is to know, understand; whether witness statements under oath at a court hearing can be reported to the Police Institution. This research is a type of Normative legal research. Thus, the approach used to answer the legal issues studied in this research is to use a Statutory Approach. The analysis uses legal interpretation and descriptive analytical methods. After the primary legal materials and secondary legal materials have been collected, they are described systematically and methodically in order to obtain a universal picture of the legal issues raised in this research in order to determine the final conclusion. The results of this research are that witnesses' statements on oath at court hearings cannot be reported to institutions on charges of false statements. Because ex officio (because of their position) the panel of judges handling the case has the authority to determine whether a witness's statement on oath at trial is a false statement or not based on the provisions of Article 174 of the Criminal Procedure Code.

Association Between Serum Concentrations of (Certain) Metals and Type 2 Diabetes Mellitus.

The findings regarding trace element concentrations in patients diagnosed with type 2 diabetes and healthy controls are inconsistent, and therefore, we determined to gather them in the form of a review to further indicate the need for more advanced knowledge development. In our study, we reviewed articles and studies that involved the topics of micronutrient and metal associations with the occurrence and development of type 2 diabetes. We mainly included works regarding human-based studies, but with limited research results, animal-based research was also taken into account. With some newer studies, we reached for initial assumptions of previous statements. The results indicated that higher serum levels of lead, cadmium, arsenic, bromine, barium, strontium, nickel, aluminum, calcium, copper, and ferritin are positively associated with diabetic prevalence. Both too-low and too-high levels of zinc, selenium, and magnesium may be connected to the development of diabetes. Chromium has the capability of insulin response modulation, with enhanced insulin-cell binding, and thus, lower serum levels of chromium can be found in diabetic patients. There are contradictory discoveries regarding manganese. Its supplementation can possibly cease the development of insulin resistance and type 2 diabetes. On the contrary, other studies reported that there is no such connection. Our work indicates that, as micronutrients play a significant role in the pathogenesis of metabolic disorders, more research regarding their bodily homeostasis and type 2 diabetes should be conducted.

Cardiac Contributions to Brain Health: A Scientific Statement From the American Heart Association.

The burden of neurologic diseases, including stroke and dementia, is expected to grow substantially in the coming decades. Thus, achieving optimal brain health has been identified as a public health priority and a major challenge. Cardiovascular diseases are the leading cause of death and disability in the United States and around the world. Emerging evidence shows that the heart and the brain, once considered unrelated organ systems, are interdependent and linked through shared risk factors. More recently, studies designed to unravel the intricate pathogenic mechanisms underpinning this association show that people with various cardiac conditions may have covert brain microstructural changes and cognitive impairment. These findings have given rise to the idea that by addressing cardiovascular health earlier in life, it may be possible to reduce the risk of stroke and deter the onset or progression of cognitive impairment later in life. Previous scientific statements have addressed the association between cardiac diseases and stroke. This scientific statement discusses the pathogenic mechanisms that link 3 prevalent cardiac diseases of adults (heart failure, atrial fibrillation, and coronary heart disease) to cognitive impairment.

Exploring emoji usage in intercultural CMC: Insights from Colombian and Argentinian learners of German

Abstract This study investigates the use of emojis in Computer-Mediated Communication (CMC) among Colombian and Argentinian learners of German. Recent research demonstrates that emojis serve multiple functions, including expressing reactions to previous statements and modulating the tone of assertions. Beyond the illocutionary domain, where they help articulate speech acts, emojis facilitate discourse by managing conversation openings and closings. They also signify informality in the stylistic domain and guide the social intent of conversations. While these findings are insightful, they primarily reflect interactions among speakers sharing the same first language (L1) and cultural background. The dynamics of emoji use in a second language (L2) and intercultural settings remain underexplored. To address this gap, this study analyzed a corpus of WhatsApp messages exchanged during a virtual interaction between 24 Colombian and Argentinian learners of German. The results reveal that the use of emojis among L2 speakers largely mirrors their use in L1 contexts, suggesting a strong transferability of their pragmatic, discursive, and stylistic functions. Additionally, this study identifies an extra function in the illocutionary domain, where emojis help signal sociality rights and obligations, thereby maintaining positive interpersonal rapport. Furthermore, the performance of national identities emerged as a unique function of emojis in intercultural communication, supporting the idea of a universal component in emoji use. These findings contribute to our understanding of how emojis operate in L2 and intercultural settings, highlighting their role in facilitating effective digital communication across linguistic and cultural boundaries. The consistent use of emojis by participants from different cultural backgrounds suggests that emojis can act as universal symbols, bridging cultural and linguistic gaps while also allowing for the expression of unique social identities.

Efficacy in myopia control-The impact of rebound.

When myopia control treatment is discontinued, progression will increase, but does it revert to expected values based on the age and race of the child or does it accelerate further? The latter scenario is considered a rebound. A PubMed search was conducted with the words 'rebound' and 'myopia control', identifying further papers from reviews. Inclusion was limited to prospective studies with ≥6 months of treatment, ≥3 months of data following cessation and with axial length data, which allowed calculation of rebound. Nineteen studies were identified, comprising 24 treatment groups. In 10 studies, untreated control children were followed both throughout the treatment and cessation periods, allowing for a concurrent comparison group. In three studies, a control group was followed for 1 or 2 years and thereafter received the treatment under evaluation. Later, treatment ceased in the originally treated children. Finally, six studies were cross-over designs. For these latter two study designs, initial axial elongation and myopia progression in the control group were extrapolated to the cessation period, accounting for annual slowing. Values from durations of <1 year were annualised. The mean annualised rebound was +0.05 ± 0.10 mm and -0.09 ± 0.24 D for axial length and myopia progression, respectively, and these were correlated (r2 = 0.59, p < 0.001). Rebound was associated with 1-year treatment efficacy (r2 = 0.43, p < 0.001). The mean annualised rebound with optical corrections was -0.01 ± 0.03 mm. Five of the six highest rebound values (≥0.14 mm) were from red light therapy and atropine studies. Rebound ranged from +0.03 to +0.14 mm for overnight orthokeratology. Consistent with previous statements, no evidence for rebound was found for myopia control spectacles and soft contact lenses. Future research should explore the influence of age and magnitude of treatment efficacy on rebound.

First Virtual Reconstruction of a Mosasaurid Brain Endocast: Description and Comparison of the Endocast of Tethysaurus nopcsai with Those of Extant Squamates

Paleoneurological studies of mosasaurids are few and limited to old partial reconstructions made from latex casts on Platecarpus and Clidastes. Here, the brain endocasts of three specimens of the early mosasaurid Tethysaurus nopcsai from the Turonian of Morocco are reconstructed for the first time by using micro-computed tomography. Comparisons between Tethysaurus and the later Platecarpus and Clidastes show that distinct endocranial organizations have occurred within the clade through time, including differences in the flexure of the endocast and the size of the parietal eye. The physiological consequences of such variability remain unclear and further investigations are required to better interpret these variations. In addition, the endocast of Tethysaurus was compared to those of extant anguimorphs, iguanians, and snakes, using landmark-based geometric morphometrics. The results revealed that Tethysaurus exhibits a unique combination of endocranial features compared to extant toxicoferans. Contrary to previous statements, we find no strong resemblance in endocast morphology between Tethysaurus and varanids. Rather, the endocast of Tethysaurus shows some morphological similarities with each of the clades of anguimorphs, iguanians, and snakes. In this context, while a notable phylogenetic signal is observed in the variability of squamate endocasts, it is premature to establish any phylogenetic affinities between mosasaurids and extant squamates based solely on endocast morphologies.

Illegal video game loot boxes with transferable content on steam: a longitudinal study on their presence and non-compliance with and non-enforcement of gambling law

ABSTRACT Loot boxes are gambling-like mechanics in video games that can be bought with real-world money to obtain random rewards. Regulators in many countries have considered whether different loot box implementations fall within the existing legal definition of ‘gambling.’ Most countries’ regulators say that only loot boxes (i) players spent real-world money to purchase and (ii) provide randomized content (iii) that possesses real-world monetary value (e.g. be transferable between players) legally constitute ‘gambling.’ A comprehensive review of Valve’s Steam platform for PC games identified 35 games, including some of the most popular games with hundreds of thousands of concurrent players, that implement paid loot boxes with transferable content worth real-world money. These would likely fall afoul of current gambling laws in many countries. Contrary to previous statements published by gambling regulators promising enforcement, consumers, policymakers, and other stakeholders should be aware of the existence and popularity of these presumably illegal loot boxes and how gambling law has not actually been enforced against them. The situation remained unchanged one year later. This longitudinal perspective demonstrates a continued state of noncompliance by game companies and non-enforcement by gambling regulators that leaves consumers unprotected and at risk of encountering illegal content and experiencing harm.

Indentation and reading time: a randomized control trial on the differences between generated indented and non-indented if-statements

Indentation is an old technique that emphasizes elements in source code using white spaces or tabs. But while this technique has been taught and applied for decades, evidence for its effectiveness is weak: up to 2022 relatively few experiments can be found – the present authors are only aware of one single experiment that revealed an effect of indentation and reported the effect size, but even in that experiment the effect of indentation was found to be weak. The situation changed recently, where an experiment was published that suddenly revealed a strong and large effect of indentation in control flows on reaction time. However, although the experiment provided an initial indication of a possible cause for the difference between indented and non-indented code (the length of the code that can be skipped in indented code), the evidence for this indicator was rather weak. The present paper presents a formal model on the differences in reading times (measured in terms of reaction times) between indented and non-indented code. Based on that model a controlled experiment on generated tasks was designed and executed on 27 participants (undergraduate students, PhD students, professionals). The experiment (again) confirms a strong (p < .001) and large (ηp2\\documentclass[12pt]{minimal} \\usepackage{amsmath} \\usepackage{wasysym} \\usepackage{amsfonts} \\usepackage{amssymb} \\usepackage{amsbsy} \\usepackage{mathrsfs} \\usepackage{upgreek} \\setlength{\\oddsidemargin}{-69pt} \\begin{document}$$\\eta _{p}^{2}$$\\end{document} = .198, MNon-IndentedMIndented\\documentclass[12pt]{minimal} \\usepackage{amsmath} \\usepackage{wasysym} \\usepackage{amsfonts} \\usepackage{amssymb} \\usepackage{amsbsy} \\usepackage{mathrsfs} \\usepackage{upgreek} \\setlength{\\oddsidemargin}{-69pt} \\begin{document}$$\\frac{M_{Non-Indented}}{M_{Indented}}$$\\end{document} = 2.13) effect of indentation. Furthermore, it confirms that the larger the skippable code is, the larger is the difference between reading time of indented and non-indented code (p = .001, ηp2\\documentclass[12pt]{minimal} \\usepackage{amsmath} \\usepackage{wasysym} \\usepackage{amsfonts} \\usepackage{amssymb} \\usepackage{amsbsy} \\usepackage{mathrsfs} \\usepackage{upgreek} \\setlength{\\oddsidemargin}{-69pt} \\begin{document}$$\\eta _{p}^{2}$$\\end{document} = .072). I.e., the experiment goes beyond the point “indented vs non-indented code” and explains the difference by revealing a factor that controls this difference. However, although the previous statements holds true for the whole sample in the experiment, this effect could only be shown for a subset of individual participants.

Protecting and Protesting Notarial Exclamations and Declarations (Peru, Chile, Seventeenth-Eighteenth Centuries)

The second half of the seventeenth century, and the eighteenth century, were characterized by political tensions between Lima, the seat of government of the Viceroyalty, and the Chilean General Captaincy, which was under its jurisdiction. In this context, a Chilean army captain made a statement before a notary in Madrid contradicting previous statements he had made during a judicial interrogation recorded in Lima two years earlier, in which he criticized the Viceroy of Peru. Considering the declaration made in Madrid, this article analyses a legal concept often recorded in notarial documents, called the exclamación (exclamation), made by men and women in the jurisdictions of Cuzco and Lima (Peru), and Santiago (Chile), during the seventeenth and eighteenth centuries. Exclamations were used by people seeking to protect themselves against future losses or to prevent the misuse of a previous written statement. Thus, they were official notarial deeds with a judicial purpose. Our hypothesis is that these notarial deeds liberated dominated voices. It allows us to delineate several functions of notarial writing, between justice and conscience. We question how truth and memory may or may not emerge from these documents, considering the location and gendering of protection and protest domination. We argue that the time factor is significant and that subalternity is not an inescapable condition.

The Hydrogen Spillover Effect—A Misunderstanding Study II: Single Oxide and Zeolite Supports

This investigation confirms that the existence of the hydrogen spillover effect (HSPE) in the case of metal catalysts supported on non-reducible monoxides or zeolites is based on a strong corpus of experimental studies, enlarging and deepening previous statements. The structure of hydrogen spillover consists of H/OH pairs conjugated with Mm+/Op− pairs (p = 1 or 2). It is formed by dehydroxylation followed by OH/OH exchange or by the hydrogenation of conjugated pairs. Such a structure imposes the following chemical processes: (i) hydrogenations take place over OH Brönsted acid sites (BAS); (ii) they are excluded over Mm+/Op− Lewis acid sites (LASs), which are deactivating or dehydrogenating; (iii) surface diffusion of hydrogen spillover proceeds through the migration of H/H pairs from LASs to LASs; (iv) the diffusion rates are determined by the oxide supports’ basicity; and (v) H/D exchange is proof of the existence of hydrogen spillover. The nature of hydrogen spillover (radical/ionic) depends on the polarity of the H/OH pairs, which in turn, is determined by the basicity of the support. Our concept of conjugated active sites is a good descriptor of the reaction paths at the molecular level. The view of LASs bringing about additional activity to BAS is not pertinent.

Update of the list of qualified presumption of safety (QPS) recommended microbiological agents intentionally added to food or feed as notified to EFSA 20: Suitability of taxonomic units notified to EFSA until March 2024.

The qualified presumption of safety (QPS) process was developed to provide a safety assessment approach for microorganisms intended for use in food or feed chains. In the period covered by this statement, no new information was found that would change the status of previously recommended QPS TUs. The TUs in the QPS list were updated based on a verification, against their respective authoritative databases, of the correctness of the names and completeness of synonyms. A new procedure has been established to ensure the TUs are kept up to date in relation to recent taxonomical insights. Of 83 microorganisms notified to EFSA between October 2023 and March 2024 (47 as feed additives, 25 as food enzymes or additives, 11 as novel foods), 75 were not evaluated because: 15 were filamentous fungi, 1 was Enterococcus faecium, 10 were Escherichia coli, 1 was a Streptomyces (all excluded from the QPS evaluation) and 48 were TUs that already have a QPS status. Two of the other eight notifications were already evaluated for a possible QPS status in the previous Panel Statement: Heyndrickxia faecalis (previously Weizmannia faecalis) and Serratia marcescens. One was notified at genus level so could not be assessed for QPS status. The other five notifications belonging to five TUs were assessed for possible QPS status. Akkermansia muciniphila and Actinomadura roseirufa were still not recommended for QPS status due to safety concerns. Rhizobium radiobacter can be recommended for QPS status with the qualification for production purposes. Microbacterium arborescens and Burkholderia stagnalis cannot be included in the QPS list due to a lack of body of knowledge for its use in the food and feed chain and for B. stagnalis also due to safety concerns. A. roseirufa and B. stagnalis have been excluded from further QPS assessment.

An Atypical Base-community

This study aims to review and refresh previous fieldwork findings of the Icelandic Ásatrúarfélagið neopagan movement. With a membership of over 5500, sensationalist media has created a magnified image of the group, depicting it as a “steadily growing ancient religion” worshipping old Norse deities, such as Odin, Thor, and Njord. Such simplifying articles overemphasized and mistook the movement’s reinterpretations of historical traditions, overexposed the construction of their new communal space, labeling it the “first pagan temple in a millennium, which cultivated a “Heathen Mecca” effect. The author of this study had the opportunity to conduct fieldwork in 2018, documenting Ásatrúarfélagið rituals and activities. 20 years after the first academic articles of the movement, the following study aims to re-evaluate previous research statements and offer novel contexts for some of the documented changes in the Ásatrúarfélagið’s rituals, self-representation, and practices.

Organisational agility a leverage to firm’s performance: an integrative review

This study examines the relationship between organisational agility and performance to determine how agility can improve performance. It will also emphasise organisational agility as a key driver of company performance. In keeping with the previous statement, an integrative review was undertaken using Scopus, EBSCO, and ABI Inform. We also used free web searches to find resources on Science Direct, SABINET, Bing, and Google Scholar for this investigation. This study shows that aligning procedures with agility adoption can boost company performance. Well-planned and implemented agility initiatives improve company processes and efforts. Thus, organisational management can use agility to adapt to the changing business environment when correctly planned and performed. The report offers practical advice on how companies might adopt agility.

Enforcing Temporal Consistency in Migration History Inference.

In addition to undergoing evolution, members of biological populations may also migrate between locations. Examples include the spread of tumor cells from the primary tumor to distant metastases or the spread of pathogens from one host to another. One may represent migration histories by assigning a location label to each vertex of a given phylogenetic tree such that an edge connecting vertices with distinct locations represents a migration. Some biological populations undergo comigration, a phenomenon where multiple taxa from distinct lineages simultaneously comigrate from one location to another. In this work, we show that a previous problem statement for inferring migration histories that are parsimonious in terms of migrations and comigrations may lead to temporally inconsistent solutions. To remedy this deficiency, we introduce precise definitions of temporal consistency of comigrations in a phylogenetic tree, leading to three successive problems. First, we formulate the temporally consistent comigration problem to check if a set of comigrations is temporally consistent and provide a linear time algorithm for solving this problem. Second, we formulate the parsimonious consistent comigrations (PCC) problem, which aims to find comigrations given a location labeling of a phylogenetic tree. We show that PCC is NP-hard. Third, we formulate the parsimonious consistent comigration history (PCCH) problem, which infers the migration history given a phylogenetic tree and locations of its extant vertices only. We show that PCCH is NP-hard as well. On the positive side, we propose integer linear programming models to solve the PCC and PCCH problems. We demonstrate our algorithms on simulated and real data.

Strength of Mass

Electricity is generated by magnet as described in [1]. It produces heat and light which are the properties of fire. Thus, electricity is fire. Since electricity is generated by magnet [1], electricity is magnetic. Since electricity is fire, thus fire is also magnetic. The energy of the mass is fire as described in [2]. Since fire is magnetic (as described above) and is the energy of the mass [2], the strength of the material or mass lies in magnetism. The strength of the material is magnetism (a short-range force as evident by the magnetic force between two magnets), thus strength of the material lies in more magnitude of material in less volume. This is because, the material is joined by a short-range force (magnetism) as described in above statement that energy of the mass is magnetism. From previous statement, it could be seen that strength of mass/material lies in density. It is density since higher density means higher magnetic force in the mass for joining mass together.

Auditives Dekodierungstraining zur Unterstützung der Dolmetscherausbildung: Die Rolle der deutschen Sprachvarietäten und der neuen Technologien

The paper aims to propose a reflection on the importance of German varieties in the preparation of interpreters. Like many other languages, German is classified as a pluricentric language, i. e. a language officially spoken in more than one centre or nation. This makes it a very variegated language that boasts a multitude of both standard and non-standard varieties. The task of interpreters who choose German as a foreign language is therefore to be able to understand and translate into another language what is spoken by native speakers of German, many of whom, according to the previous statement, often speak different varieties. To do this, the interpreters’ preparation must consider the inclusion of the different language varieties of both standard and non-standard German, especially at the level of auditory decoding, in order to facilitate the understanding of the message at a receptive level. Starting from the definition of a pluricentric language, this contribution will highlight the main difficulties of interpreters at the level of listening comprehension, most of which are found at the level of auditory decoding, before proposing training aimed at decoding the different varieties of standard and non-standard German realised through the use of new technologies.

Taxonomic reassessment of Rhodnius zeledoni Jurberg, Rocha & Galvão: a morphological and morphometric analysis comparing its taxonomic relationship with Rhodnius domesticus Neiva & Pinto

BackgroundRhodnius zeledoni was described from a single specimen. Since its description, doubts have arisen regarding the taxonomic status of this species in relation to Rhodnius domesticus.MethodsThe present study reviewed and compared R. zeledoni with R. domesticus based on morphological analysis and head geometric morphometrics.ResultsOur analysis revealed the absence of distinctive diagnostic characters between the two species at specific levels. Rhodnius zeledoni and R. domesticus show morphological and morphometric similarity, with only minor differences in coloration observed between them. Contrary to previous statements, our analysis showed that R. zeledoni and R. paraensis are not closely related species, not corroborating previous studies with such an assumption.ConclusionsTherefore, we formally propose R. zeledoni as a junior synonym of R. domesticus.

A unified expression for estimating Poisson’s ratio from a hinged–hinged beam with a use for abnormality detection

Cycle fatigue weakens a structure. Poisson’s ratio is a sensitive indicator of cycle fatigue. The amount of fatigue is proportional to the severity of an abnormality, such as a crack, delamination or other imperfection. Our prior work confirms that direct estimates of Poisson’s ratio by Cornu’s method must be identical for all antinodes of a mode shape of a homogeneous, thin, hinged–hinged beam. Therefore, if a direct estimate at any antinode was found to be significantly different from the other estimates at the other antinodes, then that would simultaneously indicate fatigue and identify the location of the abnormality. We use simulations of Besselograms and apply Cornu’s method to directly estimate Poisson’s ratio at all antinodes of a beam. We transform finite element simulations of the out-of-plane bending displacements of mode shapes by simulating time-average scanning digital holography. We show that amount of disagreement between the direct estimation Poisson’s ratio and the true value of Poisson’s ratio depends on the ratio of the distance between nodes of a mode shape divided by the width of the beam. We call this distance between the nodes of a mode shape the ‘Span’. We then define a unified expression for predicting the simulated direct estimate given the true value of Poisson’s ratio and the Span-to-Width ratio. Next, we invert the unified expression, which enables us to use the Span-to-Width ratio and simulated direct estimates of Poisson’s ratio as the independent variables to compute the adjusted value of Poisson’s ratio. We find that our inverse expression makes it possible to obtain an estimate of Poisson’s ratio that is within ±2% of the true value for thin hinged–hinged beams and plates that have a Span-to-Width ratio greater than 1. We also find that if the material is known to have a Poisson’s ratio greater than zero, which can be assessed by our previous statement, then we can extend our confidence to Span-to-Width ratios greater than 0.1. That was the lower limit of our testing. Finally, we show how to use direct estimates of Poisson’s ratio to statistically detect and localize an abnormality along a hinged–hinged plate or beam. We believe that our combination of Cornu’s method and time-averaging could eventually offer the ability to directly estimate Poisson’s ratio from hinged–hinged beams and plates as well as to unambiguously monitor cycle fatigue for changes in effective material properties, predict time-to-failure, and do so without contact.