Principle Of Neutrality Research Articles

Reconceptualising Security-development Paradigm: A Critical Analysis of Chinese ‘Development Peace Model’ in the Middle East

In recent years, China has emerged as a significant player in the intersection of international security and development in the Middle East. This development coincides with a decline in the enduring dominance of the US in the region’s security and development affairs. In contrast, China has pursued a cautious, impartial and novel concept of zero enemy policy with regional states. While existing research has explored Chinese economic engagement in the Middle East, literature focusing on the ‘Development Peace Model’ in relation to the Belt and Road Initiative (BRI) remains limited. This article aims to provide a critical analysis of how China’s pursuit of a multi-polar world order, based on principles of neutrality and partnership for promoting stability through the ‘Development Peace Model’, offers an alternative approach to ‘Liberal Democratic Peace’ in the Middle East. Furthermore, the article examines why Middle Eastern states are receptive to China’s ‘Development Peace Model’ as they seek to address their economic crises.

Tax Treatment of Crypto Assets Under Serbian Law – Status Quo and Future Challenges

Abstract The present paper provides a comprehensive analysis of the legal framework relevant for the taxation of transactions and activities involving crypto assets in Serbia. In the introductory part, the author provides a classification of crypto assets intended to serve as the methodological framework within which the taxation of various transactions and activities in the crypto domain will be analyzed, taking into account the principle of tax neutrality. The core of the paper elucidates the results of comparative legal research that the author had undertaken in order to identify diverging approaches jurisdictions around the world embraced regarding the taxation of generation, acquisition, holding and disposal of crypto assets. The choices made by the Serbian tax policy makers are juxtaposed to those applicable in comparative jurisdictions and, where appropriate, improvements are suggested. The author concludes by commending the recent trend in the application of Article 9, para. 1 of the Law on Tax Procedure and Tax Administration as a tool that could mitigate the need for recurrent and, ultimately, unsuccessful tailoring of the tax legislation to the novelties in the crypto domain.

O EMPREGO DE INSTRUMENTOS FINANCEIROS E TRIBUTÁRIOS E O PRINCÍPIO DA NEUTRALIDADE TRIBUTÁRIA

The study aims to reexamine the use of financial and tax instruments in social and economic regulation and its relation to the tax neutrality principle.

Life cycle assessment of liquid biofuels: What does the scientific literature tell us? A statistical environmental review on climate change

More than 580 peer-reviewed articles dealing with life cycle assessment (LCA) of biofuels, published from 2012 to 2020, were identified in the scientific literature. Articles without a clear and complete LCA hypothesis were discarded. This resulted into 172 useable articles, providing 566 carbon footprints. LCA of biofuels is a topic that has attracted increasing interest in recent times, with an average production of 20 papers per year on the subject. The objectives addressed range from installation optimisation and the assessment of new types of biomass to comparison of pathways and the impact of methodological choices in LCA. The analysis of published carbon footprints reveals a hierarchy in terms of the carbon footprint of diesel, gasoline, and jet fuel substitutes. The type of feedstock appears to be a determinant. Data collected from the literature highlight that biofuels’ carbon footprint varies greatly. However, the climate change mitigation potential of some pathways can be clearly confirmed. Methodological choices adopted by LCA practitioners remain an important source of differences in LCA results, as the allocation choices for co-products or the inclusion of land use change can lead to a wide range of results. The carbon neutrality principle also has the potential to influence LCA results, as described in the statistical analysis. Through an extensive literature review and a statistical analysis using econometric methods, this work provides an overview and analysis of the variability of the environmental impacts of biofuels in terms of greenhouse gas (GHG) to help shape stakeholder decision-making.

Exploring gender stereotypes in financial reporting: An aspect-level sentiment analysis using big data and deep learning

This study delves into the intricate interplay between gender stereotypes and financial reporting through an aspect-level sentiment analysis approach. Leveraging Big Data comprising 129,251 human face images extracted from 2085 financial reports in Chile, and employing Deep Learning techniques, we uncover the underlying factors influencing the representation of women in financial reports. Our findings reveal that gender stereotypes, combined with external economic factors, significantly shape the portrayal of women in financial reports, overshadowing intentional efforts by companies to influence stakeholder perceptions of financial performance. Notably, economic expansion periods correlate with a decline in women's representation, while economic instability amplifies their portrayal. Furthermore, the financial inclusion of women positively correlates with their presence in financial report images. Our results underscore a bias in image selection within financial reports, diverging from the neutrality principles advocated by the International Accounting Standards Board (IASB). This pioneering study, combining Big Data and Deep Learning, contributes to gender stereotype literature, financial report soft information research, and business impression management research.

Combination of G-Equation and Detailed Chemistry: An application to 3D-CFD hydrogen combustion simulations to predict NOx emissions in reciprocating internal combustion engines

In the recent years, the growing pressure by the European Union to phase out the internal combustion engines has raised the quest for alternative solutions for low-environmental-impact mobility. Nevertheless, concerns on the life-cycle emissions of battery electric vehicles and perplexities on the socio-economic sustainability of the ecological transition suggest that maintaining the interest in internal combustion engines can be strategic, provided that carbon-neutral fuels are adopted. On the basis of the technological neutrality principle, relying on already existing and well-established technologies requires less effort and cost to convert the whole road transport. Moreover, the adoption of bio- or e-fuels obtained from renewable sources widely spread across the globe is not of secondary importance. In fact, cost reduction and worldwide diffusion of the resources are both main promoters of socio-economic sustainability.In this scenario, green hydrogen represents one of the main solutions for the survival of reciprocating engines. Since the production is solely based on renewable energy sources, it is not simply characterized by zero CO2 emissions at the tailpipe, but it can be considered overall carbon neutral. A technical drawback in the use of hydrogen is represented by emissions of nitrogen oxides (NOx), due to the ever-present high temperature combustion process. For this reason, an ad-hoc design is mandatory to minimize NOx production, and CFD can be a valid tool to reduce cost and time to market for the development of hydrogen engines.In this regard, the current work proposes a 3D-CFD numerical methodology, based on the combination of G-Equation and Detailed Chemistry models, for NOx prediction in in-cylinder simulations of reciprocating internal combustion engines fueled with hydrogen. Although the combination of level-set method and chemical kinetics is not a novelty in literature, it is the first time that it is applied to evaluate NOx emissions in H2 engines. The proposed approach is validated against experimental data on a direct injection, spark ignition, hydrogen engine. The methodology is able to properly predict NOx emissions at different mixture qualities, revving speeds and spark times. The total number of investigated cases is 17, which is a large set of simulations compared to the existing literature. Considering the best chemical mechanism (i.e. the one providing the best results among the tested ones), the error in the NOx prediction is always lower than 25% for all the simulations.Once the methodology is validated, the effect of spark and injection timings on NOx is discussed. Such a deepening is useful to emphasize the potential of the CFD to investigate phenomena leading to emission formation and, thus, to optimize engine parameters for NOx reduction.

Lithium, sodium and strontium fluoroglutaratouranylates: structure and some properties

Using X-ray diffraction analysis, the structure of the crystals of Li(UO2)2(C5H6O4)2F⋅6H2O (I), NaUO2(C5H6O4)F⋅4H2O (II) and Sr(UO2)2(C5H6O4)2F2⋅8H2O (III) was studied for the first time. The uranium-containing structural units in crystals of I are 1D complexes [UO2(C5H6O4)F0.5(H2O)]0.5– with the crystal chemical formula AQ02M20.5M1, where A = UO22+, Q02 = C5H6O42–, M2= F–, M1 = H2O, and in II and III, 1D complexes of the same composition and structure [UO2(C5H6O4)F]– with the crystal chemical formula AQ02M2. In all compounds, the U(VI) atoms implement hexagonal-bipyramidal coordination, forming coordination polyhedra UO2FO5 (I) and UO2F2O4 (II and III). It was found that the long-characterized uranyl fluoroglutarate {UJUBEG}, for which the composition [UO2(С5H6O4)F]⋅2H2O was erroneously indicated, contradicting the principle of electrical neutrality, should be considered as (Н3O)[UO2(С5H6O4)F]⋅H2O.

PEMBATASAN HAK BEREKPRESI DAN BERPENDAPAT ASN DALAM BERSOSIAL MEDIA DALAM BERSOSIAL MEDIA DALAM KONTEKS PENCEGAHAN PELANGGARAN NETRALITAS ASN

The phenomenon of neutrality of the State Civil Apparatus (ASN) seems to be a discussion that always exists in every general election (Pemilu) or regional head election (Pilkada). The State Civil Apparatus Commission (KASN) stated that around 1,678 cases of violations occurred within the bureaucracy and ASN ministries/institutions/regions, which involved violations of ASN neutrality in the period 2020-2022. Based on KASN data, there are violations of neutrality with the motive of utilizing bureaucratic resources, both in the form of support for programs, facilities and infrastructure as well as activities that favor certain candidates. The prohibition on civil servants being sarcastic or uploading and spreading messages attacking or criticizing the government on social media was issued in May in 2018. Ahead of the 2024 elections, which are the main means of realizing democracy in a country. In an effort to maintain the neutrality of ASN from the influence of political parties and to ensure the integrity, cohesiveness and unity of ASN, as well as being able to focus all attention, thoughts and energy on the tasks assigned, ASN are prohibited from becoming members and/or administrators of political parties, as well as running for office with conditions which has been determined by law (UU). Violations of ASN's neutrality, especially during and after the elections that took place in 2009, 2014 and 2019 and ahead of the 2024 elections. Violations can occur in the form of support provided via social media, involvement in campaigns, running for office without being followed by resignation. within the appropriate time frame and so on. This then violates the principle of neutrality and shows the partiality of an ASN which is actually very contrary to the law. Looking at the existing facts, the regulations regarding freedom of opinion held by the State Civil Service (ASN) are very different from the freedom of opinion enjoyed by the Indonesian people. This regulation can certainly limit the space for freedom of expression for State Civil Servants (ASN). However, on the other hand, as a state official, of course all aspects of ASN life are required to comply with the code of ethics that has been regulated by the state. So they face a dilemma when expressing their opinions in public spaces regarding social media in the context of preventing violations of ASN neutrality. Public pros and cons regarding government policies are still occurring, one of which concerns the issue of freedom of opinion and expression on social media, which to this day is still a matter of debate. In addition, the existence of the Information and Electronic Transactions Law (UU ITE) Number 11 of 2008 is still under discussion to this day.

Institutional model of the financial services market and its development

In the paper, the institutional model of the financial services market in Ukraine is defined as a complex system that ensures the interaction of its various subjects, regulates their activities and contributes to the stable and effective functioning of the financial sector based on taking into account the role and relationships of public and private organizations, legal and regulatory frameworks, as well as socio-economic factors that affect the functioning of the financial services market. Three stages of the development of the financial services market in Ukraine are highlighted, their characteristics, achievements and challenges are given. The main components of the institutional model of the financial services market are defined. It is shown that high-quality infrastructure and effective debt settlement institutions are critical for maintaining the financial stability of credit institutions. The purpose of the reform of state regulation based on the model of a single regulator is determined, which consists in increasing the efficiency, transparency and stability of the financial market. The advantages of a single regulator based on the NBU are: consolidation of functions, improvement of efficiency, reduction of administrative costs, improvement of coordination, increase of transparency, reduction of duplication. The challenges are: the difficulties of the transition period, the need to maintain specialization and the implementation of management changes. It is shown that the financial ombudsman plays an important role in the system of institutions for professional regulation of financial services markets. At the initial stage of implementation of the said institute, its role as a mediator is critically important for creating an effective mechanism for resolving conflicts and ensuring trust in the financial market. It has been established that the financial ombudsman performs the functions of: an independent mediator based on the principles of neutrality and confidentiality; supports the resolution of conflicts based on the analysis of the situation and the proposal of solutions, improves communication by organizing meetings and ensuring a clear exchange of information; ensures transparency and fairness by clarifying rights and obligations, creating standards for mediation; increases confidence in the financial market on the basis of reducing conflicts and improving the reputation of the financial market.

A deep learning classification framework for research methods of marine protected area management

The latest emerging transdisciplinary marine protected area (MPA) research scheme requires efficient approaches for theoretically based and data-driven method integration. However, due to the rapid development and diversification of research methods, it is growingly difficult to locate new methods in methodological dimensions and integrate them to the utmost utility. This study proposes a deep learning-based classification framework for MPA management methods focused particularly on data and theory capabilities using natural language processing (NLP). It extracted keywords from academic sources and performed clustering based on semantic similarity, generating benchmark texts for abstract labeling. By training the deep learning NLP model and analyzing the abstracts of 9049 MPA management empirical research articles from 1986 to 2024, the data and theory scores were attributed to each article, and a total of 19 major method categories and 110 segment branches were identified in qualitative, quantitative, and mixed genres. Combination types of research methods were summarized, yielding the data-theory neutralization principle where the average data and theory scores tend to approximate 0.50. Applying the principle broadens traditional boundaries for method integration and extends method synthesis to higher numbers, generating a practical research 2paradigm for future MPA research. Implications include bridging social and ecological data, theorizing emergent challenges in complex systems and integrating theory construction and data science. The framework is applicable to quantification of other environmental management disciplines and can serve as guidance for multidisciplinary method integration.© 2017 Elsevier Inc. All rights reserved.

The problems of adapting Antitrust Law to the digital economy

In connection with the Fifth Antimonopoly Package, the author analyzes the effectiveness of new competition law. The aim of the research is to identify the legal and economic consequences of including the term “network effect” and special legal structures for abuse of a dominant position in digital markets in Russian legislation. The study is based on Russian and foreign legislation, materials from judicial practice, and scientific research. The new rules make it possible for the existing legal regulation on the protection of competition to be applied to the phenomena of the digital economy. However, in the digital sectors, prohibiting the abuse of a dominant position contributes to strengthening the dominance of platform operators and the formation of a digital monopoly. This is not entirely consistent with the goals of antitrust regulation. With the consolidation in the provisions of Russian law of the principle of technological neutrality, as well as the design of a public contract, the strengthening of the dominance of platform operators may be restricted. A consequence of the lack of unified terminology in the Fifth Antimonopoly Package and legislation on digital platforms is the unreasonable limitation of the subject composition of the prohibition of abuse of a dominant position in digital markets. The Fifth Antimonopoly package applies to the activities of marketplaces and aggregators, but does not extend to digital ecosystems and digital services in the format of applications, cloud storage, social networks, search engines, streaming services, among others. This limitation will be overcome by applying the general rules on the prohibition of monopolistic activities and unfair competition to digital ecosystems and digital services. The author draws attention to a number of practical problems in applying dominance criteria to the activities of digital intermediaries, focusing on their business model. Conclusions are drawn about the advisability of expanding the subject composition of relations regulated by the new special rules of the Fifth Antimonopoly Package. Legal means are also proposed aimed at ensuring a balance of interests of the dominant digital platform operators and users.

Synergistic effect of Bi and Fe for suppressing hydrogen evolution reaction (HER) and enhancing electrochemical nitrogen reduction reaction (eNRR) performance

The electrochemical nitrogen reduction reaction (eNRR) displays significant potential for the synthesis of ammonia. However, eNRR electrocatalysts with high catalytic activity and selectivity still need to be developed. In this study, a Bi-doped La0.9Bi0.1FeO3-δ (LBiF) perovskite was fabricated as a potential cathode catalyst and incorporated into a protonic ceramic electrolysis cell (PCEC) for eNRR. Electrochemical tests demonstrated that the LBiF cathode reveals higher eNRR catalytic activity and enhanced hydrogen evolution reaction (HER) inhibition compared to undoped LaFeO3 (LF). Characterization of the LBiF cathode following 90 h of NH3 synthesis revealed surface reconstruction of the catalyst during eNRR. Particularly, Bi3+ is partially reduced to Bi2+ and metallic Bi, resulting in A-site defects and an increased concentration of oxygen vacancies (OVs) and Fe4+ in accordance with the charge neutrality principle. Both the OVs and Fe4+ can accept electron pairs provided by N2 due to their unsaturated electronic structures. Furthermore, Bi doping inhibits the HER because Bi preferentially binds to N instead of H. Bi doping creates new Bi3+/Bi2+/Bi0 redox electron pairs, establishing an electron transfer path that improves perovskite conductivity and eNRR electrocatalytic activity. This study sets a foundation for designing eNRR catalysts aimed at suppressing the HER.

The Claim for An Institutional Identity in Healthcare Activities: the Italian Case

Abstract The aim of this article is to analyse the status of religiously affiliated health facilities in Italy. Many faith-based healthcare institutions are currently entrapped between the expectation to participate in the healthcare public delivery, and the need for a preservation of their religious identity. Indeed, they are facing an increasing risk of a weakening of their religious identity, due to the evolution of civil law regulating ethically controversial issues, which is increasingly distancing from the religious approach, undermining the traditional religious accommodation granted to faith-based healthcare institutions. However, the preservation of their religious ethos requires dealing with a ‘web of relationships’ which includes the founding religious order, patients, practitioners, the State and a ‘highly competitive market’. This article explores the feasibility of an intermediate path between complete immunity and strict non-tolerance of their religious ethos, in the pursuit of the constitutional principles of pluralism, positive neutrality, and subsidiarity.

DEVELOPMENT OF APPROACHES TO THE TAXATION OF CRYPTOASSETS IN THE MODERN WORLD

In the article the dual economic nature of cryptocurrencies was analyzed same as investment assets and means of payment in foreign countries and Ukraine. It has been established that the asset and means of payment in foreign countries and Ukraine. It has been established that the classification of crypto-assets and their functions are of key importance for the introduction of their effective taxation. Approaches to the taxation of crypto-assets in various European countries, also in the USA, Malaysia, Singapore, Australia, India and other countries of the world have been studied. Taxation of such asset doesn’t have a unified nature and depends on the type of operation with them. According to research by Western scientists, it has been established that in modern word, cryptocurrencies are more often used for shadow operation than for tax evasion. The main principle that should be followed in the taxation of virtual assets is the principle of neutrality: taxation of cryptocurrencies should be carried out in the same way as similar traditional financial assets. In Ukraine, the legal framework for taxation of income operation with virtual assets (further – VA) is the stage of formation. In the work both draft laws “On the Legalization of Virtual Assets in Ukraine”, which were adopted at the end of 2023, are examined. Ones are proposing changes to the Tax Code of Ukraine regarding the procedure for taxation of VA and providing an opportunity to launch legislative regulation of the procedure for taxation of VA market. The differences between draft law on taxation of virtual assets have been highlighted in the work. Thus, it is proposed to tax VA according to the rules for securities or investment assets, which corresponds to the specifics of the domestic tax field

Ultrasensitive Electrochemiluminescence Imaging Detection of Multiple miRNAs in Single Cells with a Closed Bipolar Electrode Array Chip.

In situ sensitive detection of multiple biomarkers in a single cell was highly necessary for understanding the pathogenesis mechanism and facilitating disease diagnosis. Herein, a bipolar electrode (BPE)-electrochemiluminescence (ECL) imaging chip was designed for ultrasensitive in situ detection of multiple miRNAs in single cells based on a dual-signal amplification strategy. A single cell was trapped and lysed within the microtrap of the cathode chamber and an HCR amplification process and nanoprobes (Fc/DNA/Fe3O4) were introduced, leading to a large number of electroactive molecules (Fc) being modified on the surface. Under a suitable potential, Fc+ in the cathodic chamber was reduced to Fc and L-012 was oxidized in the anodic chamber according to the electric neutrality principle of the bipolar electrode system, resulting in the ECL signal recorded by EMCCD. Ascribed to the dual-signal amplification, sensitive visual detection of miRNA-21 and miRNA-155 in single cells was achieved. For MCF-7 cells, miRNA-21 and miRNA-155 were calculated to be 4385 and 1932 copies/cell (median), respectively. For HeLa cells, miRNA-21 and miRNA-155 were calculated to be 1843 and 1012 copies/cell (median), respectively. The comprehensive evaluation of two kinds of miRNA could effectively eliminate error signals, and the detection precision was improved by 10%.

Of Balance in Mergers: The Judgment of the Court of Justice in Case C-376/20 P Commission v CK Telecoms

Abstract The judgment of the Court of Justice in CK telecoms is a seminal decision by which the Court reaffirmed and developed its earlier case-law on mergers under a new systematic framework, whose cornerstone is balance: the balance set by the Merger Regulation establishing a principle of neutrality between compatibility and incompatibility of any concentration with the internal market; the balance of probabilities that informs the standard of proof; the balance between the burden carried by the enforcer and that of the notifying parties on efficiencies; and the institutional balance between the Commission appraising concentrations and EU Courts carrying out judicial review.

“Zero-sum game” or “win-win cooperation”: an analysis of the evolution effect of competition neutrality based on the participation of four parties

To effectively grasp the interactive evolution mechanism of relevant entities in the process of competitive neutrality and reveal the impact of the implementation effect of the principle of competitive neutrality on the evolution path of the game system is the key to guiding the development of the government, industry associations and enterprises with reasonable policies. The equilibrium point of the game is analyzed by the four-party evolutionary game model, and the influence of the change of relevant parameters on the evolution result of the game system is further simulated by numerical simulation. The results show that the central government supervision plays an important role in guiding the strategy selection of different game players. By raising the penalty standards for non-neutral competitive behavior of market players and increasing the non-neutral penalty for local governments, the system can evolve faster to the ideal state of “loose supervision by the central government, neutral implementation by local governments, strong supervision by industry associations, and active cooperation by enterprises.” Therefore, to improve the execution effect of competitive neutrality, the central government shall formulate a reasonable regulatory system, and to maximize inspire the enthusiasm of local government, industry associations and enterprises, to promote stability in the sustainable development of the market.

Evaluating Zero Rating: A Comparative Analysis of four South American Countries

Zero-rating refers to the practice of mobile network operators in which data consumed in privileged applications is not counted against a subscriber's Internet data allowance. The network neutrality debate has recently focused on the growing popularity of zero-rating in mobile networks. While in South America, some network neutrality laws have zero-rating limitations, these are not absolute and have become very popular among mobile operators and attractive for users. However, some researchers highlight that the practice could violate users’ rights and network neutrality principles, while others argue that it allows users to access the Internet at a lower cost. This article analyzes the zero-rating offerings in Brazil, Colombia, Chile, and Ecuador using a political-economic and developmental approach through contextualization to identify and assess potential effects on access, competition, use, and affordability. The results reveal complex relationships and positive and negative effects, depending on the case, where zero-rating could be partially positive for digital inclusion in Ecuador and Colombia but not for Brazil and Chile.

Letting go of the humanitarian principles in complex emergencies? a case study of civil-military cooperation in the eastern democratic republic of Congo

Civil-military cooperation (CIMIC) has officially emerged as a coordinated strategy between the United Nations peacekeeping missions and humanitarian non-governmental organizations (NGOs) to enable access to people in need of assistance in complex emergencies. However, this integrated approach raises serious concerns regarding the respect of traditional principles of humanitarian action: humanity, impartiality, neutrality, and independence. While some humanitarian NGOs are opposed to any form of collaboration with the military, others believe this cooperation is very important to enable access and provide aid to civilians in needs. Using the case study of the Democratic Republic of Congo (DRC), this article analyses the impact of the CIMIC integrated approach between the United Nations Peacekeeping and Stabilization Mission in the DRC (MONUSCO) and humanitarian NGOs on the afore-mentioned principles of humanitarian action. It argues that most humanitarian NGOs that are operating in the Eastern DRC are opposed to the CIMIC’s integrated approach as it pushes them to violate the principles of neutrality, independence, and impartiality. Second, CIMIC increases the danger of humanitarian workers to be targeted by illegal armed groups. Third, despite their integrated approach, both MONUSCO and humanitarian actors have not been able to pacify the Eastern DRC, end the humanitarian needs of the population, or improve their effectiveness. Keywords: Humanitarian intervention, DR Congo, civil-military cooperation, peace-building, complex emergencies

URANOS-2.0: Improved performance, enhanced portability, and model extension towards exascale computing of high-speed engineering flows

We present URANOS-2.0, the second major release of our massively parallel, GPU-accelerated solver for compressible wall flow applications. This latest version represents a significant leap forward in our initial tool, which was launched in 2023 (De Vanna et al. [1]), and has been specifically optimized to take full advantage of the opportunities offered by the cutting-edge pre-exascale architectures available within the EuroHPC JU. In particular, URANOS-2.0 emphasizes portability and compatibility improvements with the two top-ranked supercomputing architectures in Europe: LUMI and Leonardo. These systems utilize different GPU architectures, AMD and NVIDIA, respectively, which necessitates extensive efforts to ensure seamless usability across their distinct structures. In pursuit of this objective, the current release adheres to the OpenACC standard. This choice not only facilitates efficient utilization of the full potential inherent in these extensive GPU-based architectures but also upholds the principles of vendor neutrality, a distinctive characteristic of URANOS solvers in the CFD solvers' panorama. However, the URANOS-2.0 version goes beyond the goals of improving usability and portability; it introduces performance enhancements and restructures the most demanding computational kernels. This translates into a 2× speedup over the same architecture. In addition to its enhanced single-GPU performance, the present solver release demonstrates very good scalability in multi-GPU environments. URANOS-2.0, in fact, achieves strong scaling efficiencies of over 80% across 64 compute nodes (256 GPUs) for both LUMI and Leonardo. Furthermore, its weak scaling efficiencies reach approximately 95% and 90% on LUMI and Leonardo, respectively, when up to 256 nodes (1024 GPUs) are considered. These significant performance advancements position URANOS-2.0 as a state-of-the-art supercomputing platform tailored for compressible wall turbulence applications, establishing the solver as an integrated tool for various aerospace and energy engineering applications, which can span from direct numerical simulations, wall-resolved large eddy simulations, up to most recent wall-modeled large eddy simulations. Program summaryProgram title: Unsteady Robust All-around Navier-StOkes Solver (URANOS)CPC Library link to program files:https://doi.org/10.17632/pw5hshn9k6.2Developer's repository link:https://github.com/uranos-gpu/uranos-gpu, https://github.com/uranos-gpu/uranos-gpu/tree/v2.0Licensing provisions: BSD License 2.0Programming language: Modern Fortran, OpenACC, MPINature of problem: Solving the compressible Navier-Stokes equations in a three-dimensional Cartesian framework.Solution method: Convective terms are treated with high-resolution shock-capturing schemes. The system dynamics is advanced in time with a three-stage Runge-Kutta method. Parallelization adopts MPI+OpenACC.