In this paper, we investigated the algebraic properties of a class of power associative RCC-loops (and its dual) and its relationship with some generalized forms of identities of first Bol-Moufang type (Cheban, Frute, Crazy) and second Bol-Moufang type of loops. Generalized forms of the left (right) alternative property and flexibility property were introduced and studied in this class of loops. We also explore the properties of the left representation set of this class of loops and constructed a loop of order $8$ belonging to this same class.
We investigate existence results for the obstacle problem associated with the parabolic \((p, q)\)-fractional double-phase operator. Specifically, we aim to find \( w \in \mathcal{D} \subset N_0 \), satisfying \( w(\cdot, 0) = 0 \), such that \[0 \in \partial_t w(\cdot, t) + \mathcal{L}_{p, q}^{s_1, s_2} w + G(w) + \partial I_\mathcal{D}(w) \quad \text{in } N_0^*,\] where \(\mathcal{L}_{p, q}^{s_1, s_2}: N_0 \to N_0^*\) is the \((p, q)\)-fractional double-phase operator characterized by \(1 < p < N\) and \(s_1, s_2 \in (0, 1)\). The operator acts on \[N_0 = L^p\left(0, \tau; W^{s, p}_0(\Omega)\right),\]where \(W^{s, p}_0(\Omega)\) denotes the fractional Sobolev space. The obstacle is defined via the set \(\mathcal{D}\), specified by the obstacle function \(\Phi\) as follows:\[\mathcal{D} = \left\{w \in N_0 : w(x, t) \leq \Phi(x, t) \text{ for almost every } (x, t) \in \mathrm{Q} \right\},\]where \(\mathcal{D}\) is a closed convex set and \(I_\mathcal{D}\) denotes the indicator function associated with \(\mathcal{D}\). The term \(\partial I_\mathcal{D}\) represents it refers to the subdifferential in terms of convex analysis.
Let $G$ be a finite group and $\alpha \in \mathrm{Aut}(G)$ a fixed automorphism. The associated $\alpha$-noncommuting graph, denoted by $\Gamma^\alpha_G$, is the simple undirected graph whose vertex set is $G \setminus Z_\alpha(G)$, where $Z_\alpha(G) = \{ y \in G \mid [x, y]_\alpha = 1 \text{ for all } x \in G \}$, and two distinct vertices $x, y$ are adjacent if and only if $[x, y]_\alpha \neq 1$ or $[y, x]_\alpha \neq 1$, with $[x, y]_\alpha = x^{-1}y^{-1}xy^\alpha$. In this work, we investigate the structure and coloring parameters of $\alpha$-noncommuting graphs for certain classes of finite groups $G$ whose central factor groups are isomorphic to the dihedral group $D_{2n}$, with $n \geq 3$. Specifically, we determine the chromatic number of $\Gamma^\alpha_G$ in terms of group-theoretic properties and the nature of $\alpha$. Additionally, we derive the locating chromatic number of $\Gamma^\alpha_{D_{2n}}$, establishing exact formulas for all $n \geq 3$.
In this study, we establish the existence and uniqueness of results for the (k,ψ)-Hilfer fractional differential equations involving the p-Laplacian operator, equipped with non-local (k,ψ)-Hilfer fractional derivative multipoint boundary conditions. Our analysis is based on the Banach fixed point theorem, through which the existence and uniqueness of solutions are established for the cases 1 < p < 2 and p > 2. In addition, we present examples given in the last part of this paper to illustrate our theoretical results.
In this paper we find the equivalent condition for a ring R in whichevery element is a (1)sum or difference of two anti-tripotent elements thatcommute (2) sum or difference of tripotent and anti-tripotent elements thatcommute (3) sum or difference of idempotent and anti-tripotent elementsthat commute. Also we find the equivalence condition for a ring R in whichevery element x ∈ R satisfy the identity x^10 = x^2. Finally we find the structure of SNT T /and SNT /T/ ring.
This work investigates Hilfer-Katugampola fractional control systems that incorporate both implicit and impulsive effects. Our research focuses on two concepts of controllability: complete controllability and null controllability. The analysis is carried out utilizing Schaefer fixed point theorem within the scope of implicit and impulsive conditions. A realistic example of such a system is offered to demonstrate how the obtained results can be applied.
Ordinary differential equations (ODEs) are fundamental in modeling ecological dynamics. The Lotka–Volterra predator–prey model highlights key challenges: simulating trajectories from parameters (forward problem) and estimating parameters from sparse, noisy data (inverse problem). We address both using Physics-Informed Neural Networks (PINNs), which embed ODEs into the loss function to enforce physical consistency while learning from limited data. Alongside numerical demonstrations, we provide a theoretical perspective: (i) a convergence argument showing that PINNs approximate true trajectories as residual loss vanishes, and (ii) an identifiability analysis showing that Lotka–Volterra parameters are structurally identifiable and practically recoverable under noise. Experiments confirm that PINNs accurately reconstruct trajectories, robustly estimate parameters, and outperform classical approaches when data are sparse or noisy. These findings establish PINNs as a versatile and theoretically justified framework for forward and inverse ecological modeling.
El presente artículo analiza críticamente el tratamiento contable del impuesto a las ganancias en Argentina, en particular la aplicación del método del impuesto diferido establecido por la Norma Unificada Argentina de Contabilidad (RT 54 de la FACPCE, 2024), y las tensiones paradigmáticas y políticas que atraviesan su regulación. El estudio se enmarca en un enfoque cualitativo y hermenéutico, sustentado en el análisis de la normativa contable, de documentos doctrinarios y de aportes académicos relevantes. En primer lugar, se discute la naturaleza política de la regulación contable, señalando que la emisión de normas no constituye un proceso neutral, sino que refleja relaciones de poder entre organismos profesionales, el Estado y actores económicos con intereses divergentes. Desde el plano epistemológico, se reconoce el carácter multiparadigmático de la contabilidad y su desarrollo bajo los paradigmas del beneficio verdadero y de la utilidad, que sustentan los fundamentos teóricos del método del impuesto diferido. El artículo describe el funcionamiento del método, su capacidad para reflejar las consecuencias económicas futuras del impuesto y su alineación con los principios de devengado y esencialidad. Sin embargo, evidencia que la RT 54, al introducir la posibilidad de no aplicar dicho método en entidades pequeñas y medianas bajo el principio de “costo o esfuerzo desproporcionado”, debilita la calidad, comparabilidad y relevancia de la información contable. Esta flexibilización normativa es interpretada como una manifestación del corrimiento hacia un paradigma pragmático y consensual, que prioriza la conveniencia del emisor por sobre la utilidad para el usuario. Las discusiones finales concluyen que el tratamiento alternativo permitido por la RT 54 resulta inconsistente con el marco conceptual argentino y con el requisito de esencialidad, al desconocer la sustancia económica de las operaciones. En consecuencia, la investigación sostiene que las dispensas basadas en el costo o esfuerzo desproporcionado carecen de razonabilidad técnica y debilitan el objetivo de la contabilidad de representar fielmente la realidad económica. El trabajo pone de relieve, así, el conflicto entre los paradigmas del beneficio verdadero, la utilidad y el pragmatismo, y plantea que esta tensión expresa el carácter político de la regulación contable argentina.
Maps with a full set of periods and a dense set of periodic points are called periodically rich maps. In this paper, we prove that the function space $C[0,\infty)$ admits periodically rich maps.
We propose and analyze a nonlinear SIR-type model incorporating vaccination, waning immunity, partial reinfection, and immune boosting within a demographically regulated population. The transmission process follows a saturating incidence function accounting for behavioral adaptation, while the immunity dynamics depend on an infection-modulated effective waning rate. Analytical results establish well-posedness, positivity, and uniform boundedness of solutions, ensuring biological consistency. The basic reproduction number $R_0$ is derived via the next-generation matrix method and determines the epidemic threshold. Local and global stability analyses reveal that the disease-free equilibrium is globally asymptotically stable when $R_0<1$, whereas a unique endemic equilibrium exists for $R_0>1$. Numerical simulations confirm the theoretical predictions and illustrate convergence toward the endemic equilibrium under various epidemiological conditions. The computational analysis highlights the combined effects of vaccination coverage, immune boosting, and partial reinfection on long-term epidemic persistence, offering quantitative insights for immunization strategies and disease control.
This paper investigates the existence of mild solutions for a coupled system of nonlinear ABC-fractional integro-differential equations of order 0 < q < 1, featuring nonlocal nonlinearities that incorporate both the ABC-fractional derivative and the AB-fractional integral within a Banach space framework. The main existence results are established by employing M¨onch’s fixed-point theorem, key techniques from Caputo-type fractional calculus, and the theory of measures of noncompactness. To illustrate the applicability of the theoretical findings, a relevant example is provided.
The main work of this article consists of considering a new class of vector neutral third-order differential equations with multiple delays and investigating three essential qualitative behavior concepts: the uniform asymptotic stability, the boundedness, and the square integrability of solutions for the considered vector neutral third-order differential equation. Three main results are obtained in the form of proven theorems. The method used in the obtention of the main results is the Lyapunov second method, which needs the construction of a new Lyapunov functional that provides this work with the needed conditions to guarantee the main three results. Examples are given to show the reliability of the obtained results.
Recent outbreaks of Ebola Virus Disease (EVD) can be traced to multiple factors that are inextricably intertwined, but independently considered and discussed. Since EVD's first outbreak in 1976, several episodes have occurred across the globe, with several deaths recorded. EVD outbreak is known for its high infectivity, multiple transmission pathways, and a varying case fatality ranging from $25\% - 90\%$. Thus, this work aims to reduce the risk of further outbreaks of EVD by considering the impact of these transmission pathways on the dynamics of Ebola transmission. To achieve this, a risk-structure mathematical model for EVD was developed, considering environmental influences on the dynamics of EVD transmission. The steady state solution of the model showed that it exhibits two distinct equilibrium states. Local stability analysis of the model was established based on the threshold parameter $R_0$. Bifurcation analysis of the model was computed, and it was found that the model exhibits forward bifurcation whenever $R_0 > 1$. Global stability analysis of the model was done by constructing a Lyapunov function, while DTM was used to obtain a semi-analytic solution, and optimal control analysis was done on the controlled model. Numerical simulation of the model was done using a mathematical software package. The analysis established the negative impact of unsafe disposal of EVD deceased on the environment, as the simulation suggested that proper precautions during burial reduce the risk of disease burden. Hence, it was recommended that an environmental prevention mechanism should be adopted to minimize the risk of environmental contamination
An equitable dominator coloring is a proper vertex coloring of the graph $G$ such that each vertex dominates at least one color class and the cardinalities of the color classes differ by at most $1$. The minimum number of colors used in this coloring is called the equitable dominator chromatic number, represented by $\chi_{ed}(G)$. This article explores the concept of equitable dominator coloring of some graph operations, such as join of graphs, cartesian products, and tensor products of graphs.
This paper studies a hybrid fractional differential equation with Caputo-Hadamard derivatives. Using Banach's and Krasnoselskii's fixed-point theorems, we prove existence and uniqueness results under Dirichlet boundary conditions. The hybrid term and nonlinearity are analyzed, and an example illustrates the theory. Our work generalizes Hadamard-type problems to Caputo–Hadamard operators, enabling broader applications. Future research directions are briefly discussed.
Within the framework of the special issue celebrating the twentieth anniversary of Proyecciones, dedicated to reflecting on the current challenges facing accounting and the accounting profession, we present this interview with Professor Jerold L. Zimmerman, one of the most influential scholars in the development of positive accounting theory and in the study of the economic role of accounting information. This special issue will feature a series of essays in which the authors express their personal views on topics of global relevance for the accounting profession. The present contribution opens the series. On December 5, 2024, during the International Closing Conference of the 20th Regional Symposium on Accounting Research—organized by the Institute for Accounting Research and Studies (IIEC) of the Faculty of Economic Sciences at the National University of La Plata (UNLP)—Professor Jerold L. Zimmerman, Bittner Emeritus Professor at the University of Rochester’s Simon Business School (USA), delivered the lecture titled “Corporate Governance Lessons from Organized Crime” (Proyecciones, 2025), drawing on the concepts developed in his book Relentless: The Forensics of Mobsters’ Business Practices. The event was followed by an exchange with the audience moderated by Dr. Mariano Scapin, Senior Lecturer in Accounting at the University of Bristol (UK). We present here the second part of that interview. Throughout his career, Zimmerman has made significant contributions to the analysis of the economic incentives that shape accounting practices, as well as to the study of the institutions that govern the production and use of financial information. In his more recent work, he has addressed issues related to the role of accounting in contemporary firms, characterized by a growing intensity of intangible assets, changes in corporate financing structures, and transformations in capital markets. In this conversation with Mariano Scapin, Professor Zimmerman discusses the evolving role of accounting in modern firms, the impact of intangible-asset-intensive companies, the rise of private equity, and the implications of technological change for the future of accounting education and the accounting profession. Although some of his positions may invite debate, his reflections are particularly relevant for rethinking the future of the accounting profession in a context of technological, regulatory, and organizational change.
In this paper, we count the total distinct and total linearly independent minors of a Hankel matrix over an arbitrary field.
In this study, the regular trace formula of the differential operator defined by a two-order differential equation and antiperiodic boundary conditions over a finite interval is obtained. Knowledge of regular trace formulas is a well-known tool in calculating the initial eigenvalues of boundary value problems and in spectral analysis. In our study, using the Dikii’s method, we determined the asymptotic behavior of the eigenvalues and eigen functions of the eigenvalue operator by showing that the sum of the differencesbetween the eigenvalues of the perturbated and unperturbated operatorsconverges to zero under definite integral conditions for the potential function q(x).
The aim of this research is to study the almost null and almost convergent sequences derived by the domain of generalized weighted means. Moreover, some topological results of these sequence spaces of generalized weighted means are determined. Furthermore, the beta- dual and the gamma- dual of the aforementioned sequence spaces are computed. In addition, we derive various results pertaining to certain classes of matrix mappings associated with these sequence spaces, and further, we define the generalized core of a complex-valued sequence. In this context, several inclusion results related to the novel type of core have been proved. Finally, statistically strongly regular matrices are presented, and using these matrices the necessary and sufficient conditions are established to prove certain core theorems.
This exploratory study examines the integration of artificial intelligence (AI) tools into the accounting practices of professionals belonging to the General Pueyrredón Delegation. Through in-depth interviews, various technological adoption profiles were identified, shaped by factors such as age, technical training, and the role within the firm. The findings reveal an uneven implementation of AI, with frequent applications in operational tasks such as bank reconciliations, report preparation, and deadline management. While benefits like time savings and improved efficiency are acknowledged, concerns remain regarding the reliability of results, data security, and the potential loss of professional competencies. The results suggest that AI does not replace accounting judgment but rather transforms the professional’s role, requiring new technical, social, and ethical competencies. The study highlights the need for training in this area and the development of regulatory frameworks to support the sector’s digital transformation.
