Crowdfunding and Non-Profit Charities: Crafting Legitimate Profiles

Crowdfunding has revolutionized non-profit charity fundraising strategies. The development of web-based, crowdfunding platforms has increased direct communication and transparency between non-profit charities and potential donors. The non-profit fundraising marketplace is highly competitive; therefore, organizations must demonstrate their legitimacy in order to raise and maximize fundraising dollars. In order to determine how organizations build legitimacy on crowdfunding platforms, a rhetorical analysis was conducted on 18 donor request profiles from Globalgiving.com, the largest web-based crowdfunding platform for non-profit charities. Non-profit charities soliciting donors through crowdfunding platforms focus their rhetorical strategy on building three legitimacy claims: cause, organization and platform

A new method for detecting the outer corneal contour in images from an ultra‑fast Scheimpflug camera

BACKGROUND: The Corvis® ST tonometer is an innovative device which, by combining a classic non-contact tonometer with an ultra-fast Scheimpflug camera, provides a number of parameters allowing for the assessment of corneal biomechanics. The acquired biomechanical parameters improve medical diagnosis of selected eye diseases. One of the key elements in biomechanical measurements is the correct corneal contour detection, which is the basis for further calculations. The presented study deals with the problem of outer corneal edge detection based on a series of images from the afore-mentioned device. Corneal contour detection is the first and extremely important stage in the acquisition and analysis of corneal dynamic parameters. RESULT: A total of 15,400 images from the Corvis® ST tonometer acquired from 110 patients undergoing routine ophthalmologic examinations were analysed. A method of outer corneal edge detection on the basis of a series of images from the Corvis® ST was proposed. The method was compared with known and commonly used edge detectors: Sobel, Roberts, and Canny operators, as well as others, known from the literature. The analysis was carried out in MATLAB® version 9.0.0.341360 (R2016a) with the Image Processing Toolbox (version 9.4) and the Neural Network Toolbox (version 9.0). The method presented in this paper provided the smallest values of the mean error (0.16%), stability (standard deviation 0.19%) and resistance to noise, characteristic for Corvis® ST tonometry tests, compared to the methods known from the literature. The errors were 5.78 ± 9.19%, 3.43 ± 6.21%, and 1.26 ± 3.11% for the Roberts, Sobel, and Canny methods, respectively. CONCLUSIONS: The proposed new method for detecting the outer corneal contour increases the accuracy of intraocular pressure measurements. It can be used to analyse dynamic parameters of the cornea

Czy zmiany w odniesieniu do sprawozdawczości w zakresie zrównoważonego rozwoju, jakie wprowadziła Dyrektywa Parlamentu Europejskiego i Rady (UE) 2022/2464, wpłyną na rachunkowość? Przyczynek do dyskusji

The adoption of the European Parliament and Council Directive (EU) 2022/2464 on sustainable development reporting represents the second step of a revolution that occurred 20 years ago in the field of financial reporting when the International Financial Reporting Standards (IFRS) harmonized market practices worldwide. Corporate Sustainability Reporting is to be carried out in accordance with uniform sustainable development standards, which will contribute to the disclosure of significant, comparable, and reliable non-financial data. The introduction of uniform reporting standards (European Sustainability Reporting Standard, ESRS) and key performance indicators means that there is a need to collect a lot of data that was not previously collected and process it in a way that allows for the proper disclosure of required information and external verification of reports. The obligation to prepare a sustainable development report will have a significant impact on the scope of work and the accounting tools used by both management and financial accounting. The aim of the article is to initiate a discussion on the changes that should be introduced into accounting, perceiving it as an information system that measures and presents financial and non-financial information while simultaneously considering the ecological, economic, and social determinants of business activity. The analysis of the scope of the required information resulting from the implementation of Directive 2022/2464 indicates the need to introduce changes both in the data collected and processed in financial accounting and in the expansion or supplementation of tools used in management accounting. Among them, the following deserves attention: building a resource -based cost accounting system that takes into account environmental and social factors, incorporating sustainable development issues into the four existing BSC perspectives (financial, customer, internal processes, learning and growth), detailing the budgeting process towards the identification of environmentally sustainable activities within the specified budgets, strong linking of responsibility accounting with environmental and social goals, and budgeting.Przyjęcie Dyrektywy Parlamentu Europejskiego i Rady (UE) 2022/2464, dotyczącej sprawozdawczości w zakresie zrównoważonego rozwoju, stanowi drugi krok rewolucji, która dokonała się 20 lat temu w obszarze raportowania finansowego, gdy Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF/MSR) ujednoliciły praktykę rynkową na całym świecie. Raportowanie w zakresie Zrównoważonego Rozwoju (Corporate Sustainability Reporting) ma się odbywać zgodnie z jednolitymi standardami zrównoważonego rozwoju, co przyczyni się do ujawniania istotnych, porównywalnych i wiarygodnych danych niefinansowych. Wprowadzenie jednolitych standardów raportowania (ESRS) oraz kluczowych wskaźników wyników oznacza konieczność gromadzenia wielu danych, których dotychczas nie gromadzono i ich przetwarzania w sposób umożliwiający właściwe ujawnianie wymaganych informacji oraz zewnętrzną weryfikację raportów. Obowiązek przygotowania sprawozdania w zakresie zrównoważonego rozwoju będzie miał istotny wpływ na zakres prac oraz stosowane narzędzia rachunkowości zarówno zarządczej, jak i finansowej. Celem artykułu jest zainicjowanie dyskusji na temat zmian, jakie należałoby wprowadzić do rachunkowości, postrzegając ją jako system informacyjny, który dokonuje pomiaru oraz prezentuje informacje finansowe i niefinansowe uwzględniające jednocześnie uwarunkowania ekologiczne, ekonomiczne i społeczne działalności przedsiębiorstw. Przeprowadzona analiza zakresu wymaganych informacji wynikających z wdrożenia Dyrektywy 2022/2464 wskazuje na potrzebę wprowadzenia zmian zarówno w gromadzonych i przetwarzanych danych w rachunkowości finansowej, jak i rozszerzenia lub uzupełnienia narzędzi stosowanych w rachunkowości zarządczej. Wśród nich na uwagę zasługuje m.in.: zbudowanie systemu pomiaru zasobów i ich kosztów przy uwzględnieniu czynników środowiskowych i społecznych, włączenie zagadnień zrównoważonego rozwoju do czterech istniejących perspektyw BSC (finansowej, klienta, procesów wewnętrznych, uczenia się i wzrostu), uszczegółowienie procesu budżetowania w kierunku wyodrębnienia działalności zrównoważonej środowiskowo w ramach wyszczególnionych budżetów, silne powiązanie rachunkowości odpowiedzialności z celami środowiskowymi i społecznymi oraz budżetowaniem

Long-term outcomes of allogeneic ocular surface reconstruction : keratolimbal allograft (KLAL) followed by penetrating keratoplasty (PK)

Purpose. Long-term results of the patients with total LSCD, who had undergone keratolimbal allograft (KLAL) for limbal reconstruction followed by penetrating keratoplasty (PK). Methods. +e study analyzes surgical treatment of 43 eyes with severe ocular surface disorders. All subjects underwent KLAL to achieve suitable conditions for consecutive PK. Due to failures of primary treatment in 17 eyes (39%), the KLAL was repeated. PK was performed in all the patients at 9-12 months after KLAL. As a retrospective study we analyzed data from the medical records including the preoperative and postoperative best corrected visual acuity, corneal clarity, surgical outcomes and complications, postoperative intraocular pressure, graft rejection, and other comorbidities and complications. Results. +e preoperative visual acuity ranged from light perception to 0.01. +e final improvement of visual acuity within a gain of one or more lines with the Snellen chart, including the results of successive surgical treatments after PK, was achieved in 23 operated eyes (53%). Early graft rejection was observed in 4 eyes (9%). In 3 eyes, it was manifested as endothelial rejection, and in 1 eye, as combined endothelial and epithelial rejection. PK failure requiring repetitive PK was present in 14 eyes (32%). Phthisis bulbi developed in 6 eyes (14%). Glaucoma or ocular hypertension was reported in 25 eyes (58%). A majority were treated with up to 3 topical agents or referred for trabeculectomy in 3 cases, transscleral cyclophotocoagulation in 2 eyes, and EX-PRESS glaucoma shunt implantation in 3 cases. Conclusions. Successful KLAL carries a high risk of subsequent PK failure. Visual function remains the second aim of treatment; the primary one is to stabilize the surface

Koszty z perspektywy zrównoważonego rozwoju – przyczynek do dyskusji

Over the last 20 years, the number of companies reporting on their corporate social responsibility (CSR) that use GRI (Global Reporting Initiative) standards has increased 100‑fold. At the same time, carbon emissions have continued to rise, environmental damage has accelerated and social inequality has increased. It appears that the focus on reporting does not address the real need for changes in the thinking and behaviour of those who buy products and manage companies. Companies’ activities directed towards the design and manufacture of new sustainable products should be expected.Sustainable development requires the use of product cost information as a measure of social and environmental impact (what is measured is managed). The lack of cradle-tocradle information on product costs translates into their prices, which do not contain signals that influence the decisions of product consumers. A product that has a worse environmental impact costs less than an equivalent that causes less harm. A higher cost for the planet does not translate into a higher price for the customer. The aim of this article is to present the possibility of using management accounting tools to support the process of designing and modifying sustainable products.W ciągu ostatnich 20 lat liczba firm składających raporty społecznej odpowiedzialności (Corporate Social Responsibility – CSR), korzystających ze standardów GRI (Global Reporting Initiative) wzrosła stukrotnie. W tym samym okresie emisja dwutlenku węgla nadal rosła, dewastacja środowiska przyspieszała, powiększały się nierówności społeczne. Okazuje się, że koncentracja na raportowaniu nie wpływa na rzeczywistą potrzebę zmian sposobu myślenia i zachowania kupujących produkty oraz zarządzających przedsiębiorstwami. Należałoby więc oczekiwać ze strony przedsiębiorstw działań ukierunkowanych na projektowanie i wytwarzanie nowych, zrównoważonych produktów.Zrównoważony rozwój wymaga wykorzystania informacji o kosztach produktów jako miary wpływu społecznego i środowiskowego (to, co jest mierzone, podlega zarządzaniu). Brak informacji o kosztach produktu „od kołyski do kołyski” przekłada się na ich ceny, które nie zawierają sygnałów mających wpływ na decyzje odbiorców produktów. Produkt, który ma gorszy wpływ na środowisko, kosztuje mniej niż odpowiednik, który wyrządza mniej szkód. Wyższy koszt planety nie przekłada się na wyższą cenę dla klienta. Celem artykułu jest przedstawienie możliwości zastosowania narzędzi rachunkowości zarządczej do wsparcia procesu projektowania i modyfikowania zrównoważonych produktów

An Elastic Energy Management Algorithm in a Hierarchical Control System with Distributed Control Devices

In modern Electric Power Systems, emphasis is placed on the increasing share of electricity from renewable energy sources (PV, wind, hydro, etc.), at the expense of energy generated with the use of fossil fuels. This will lead to changes in energy supply. When there is excessive generation from RESs, there will be too much energy in the system, otherwise, there will be a shortage of energy. Therefore, smart devices should be introduced into the system, the operation of which can be initiated by the conditions of the power grid. This will allow the load profiles of the power grid to be changed and the electricity supply to be used more rationally. The article proposes an elastic energy management algorithm (EEM) in a hierarchical control system with distributed control devices for controlling domestic smart appliances (SA). In the simulation part, scenarios of the algorithm’s operation were carried out for 1000 households with the use of the distribution of activities of individual SAs. In experimental studies, simplified results for three SA types and 100 devices for each type were presented. The obtained results confirm that, thanks to the use of SAs and the appropriate algorithm for their control, it is possible to change the load profile of the power grid. The efficacious operation of SAs will be possible thanks to the change of habits of electricity users, which is briefly described in the article

U.S. Immigration Policy and Immigrant Children\u27s Well-being: The Impact of Policy Shifts

America is built upon a history of immigration; yet current immigration policy and anti-immigrant sentiment negatively affect the vulnerable population of immigrant families and children. Immigrant children face many problems, including economic insecurity, barriers to education, poor health outcomes, the arrest and deportation of family members, discrimination, and trauma and harm to their communities. These areas of immigrant children\u27s economic and material well-being are examined in light of restrictive and punitive immigration policies at the federal and local level. Implications for social policy reform, such as decriminalization, are discussed

Application of Artificial Intelligence in the Analysis of Features Affecting Cataract Surgery Complications in a Teaching Hospital

Aims: To evaluate the ocular and systemic factors involved in cataract surgery complications in a teaching hospital using artificial intelligence. Methods: One eye of 1,229 patients with a mean age of 70.2 ± 10.3 years old that underwent cataract surgery was selected for this study. Ocular and systemic details of the patients were recorded and then analyzed by means of artificial intelligence. A total of 1.25 billion simulations of artificial intelligence learning and testing were conducted on several variables and a customized model of analysis was developed. Results: A total of 73 complications were recorded in this study. According to the analysis performed, the main factors involved in cataract surgery complications were: a surgeon in training, axial length and intraocular lens power. The model predicted how long surgery would last with an error of <6 min compared to the effective time needed. Conclusions: According to the data here obtained, artificial intelligence could be an interesting option to build customized models able to prevent complications and to predict actual surgery time. The customized algorithm option allows the development of better models adaptable to different units as well as the possibility to be calibrated for the same unit along time