Science continues to become more interdisciplinary and to involve increasingly complex data sets. Many projects in the biomedical and health-related sciences follow or aim to follow the principles of FAIR data sharing, which has been demonstrated to foster collaboration, to lead to better research outcomes, and to help ensure reproducibility of results. Data generated in the course of biomedical and health research present specific challenges for FAIR sharing in the sense that they are heterogeneous and highly sensitive to context and the needs of protection and privacy. Data sharing must respect these features without impeding timely dissemination of results, so that they can contribute to time-critical advances in medical therapy and treatment. Modeling and simulation of biomedical processes have become established tools, and a global community has been developing algorithms, methodologies, and standards for applying biomedical simulation models in clinical research. However, it can be difficult for clinician scientists to follow the specific rules and recommendations for FAIR data sharing within this domain. We seek to clarify the standard workflow for sharing experimental and clinical data with the simulation modeling community. By following these recommendations, data sharing will be improved, collaborations will become more effective, and the FAIR publication and subsequent reuse of data will become possible at the level of quality necessary to support biomedical and health-related sciences.

Recent advances in microscopy imaging and image analysis motivate more and more institutes world-wide to establish dedicated core-facilities for bio-image analysis. To maximize the benefits research groups at these institutes gain from their core-facilities, they should be established to fit well into their respective environment. In this article, we introduce common collaborator requests and corresponding potential services core-facilities can offer. We also discuss potential conflicts of interests between the targeted missions and implementations of services to guide decision makers and core-facility founders to circumvent common pitfalls.

A major challenge for the dissemination, replication, and reuse of epidemiological forecasting studies during COVID-19 pandemics is the lack of clear guidelines and platforms to exchange models in a Findable, Accessible, Interoperable, and Reusable (FAIR) manner, facilitating reproducibility of research outcomes. During the beginning of pandemics, models were developed in diverse tools that were not interoperable, opaque without traceability and semantics, and scattered across various platforms - making them hard to locate, infer and reuse. In this work, we demonstrate that implementing the standards developed by the systems biology community to encode and share COVID-19 epidemiological models can serve as a roadmap to implement models as a tool in medical informatics, in general. As a proof-of-concept, we encoded and shared 24 epidemiological models using the standard format for model exchange in systems biology, annotated them with cross-references to data resources, packed up all associated files in COMBINE archives for easy sharing, and finally, disseminated the models through BioModels repository to significantly enhance their reproducibility and repurposing potential. We recommend the use of systems biology standards to encode and share models of epidemic and pandemic forecasts to improve their findability, accessibility, interoperability, reusability, and reproducibility.

In this note we study the binomial model applied to European, American and Bermudan type of derivatives. Our aim is to give the necessary and sufficient conditions under which we can define a fair value via replicating portfolios for any derivative using simple mathematical arguments and without using no arbitrage techniques. Giving suitable definitions we are able to define rigorously the fair value of any derivative without using concepts from probability theory or stochastic analysis therefore is suitable for students or young researchers. It will be clear in our analysis that if $e^{r \delta} \notin [d,u]$ then we can not define a fair value by any means for any derivative while if $d \leq e^{r \delta} \leq u$ we can. Therefore the definition of the fair value of a derivative is not so closely related with the absence of arbitrage. In the usual probabilistic point of view we assume that $d < e^{r \delta} < u$ in order to define the fair value but it is not clear what we can (or we can not) do in the cases where $e^{r \delta} \leq d$ or $e^{r \delta} \geq u$.

Storing scientific data on the file system in a meaningful and transparent way is no trivial task. In particular when the data have to be accessed after their originator has left the lab the importance of a standardized file structure cannot be underestimated. It is desirable to have a structure that allows for the unique categorization of all kinds of data from experimental results to publications. It has to be accessible to a broad variety of workflows, e.g., via graphical user interface as well as via command line, in order to find widespread acceptance. Furthermore, the inclusion of already existing data has to be as simple as possible. We propose a three-level structure to organize and store scientific data that incorporates the full chain of scientific data management from data acquisition to analysis to publications. Metadata are saved in a standardized way and connect original data to analyses and publication as well as to their originators. A simple software tool to check a file structure for compliance with the proposed structure is presented.

This paper analyzes if the Financial Fair Play (FFP) regulations set by UEFA have influenced the auditing fees charged to the football clubs. In addition, it explores the determinants of audit fees. We use a two-sample t test with equal variances to determine whether differences are present. After this, we carry out a panel data regression with clubs fix effect to estimate the determinants of audit fees in football clubs. Our findings reveal an increase of audit fees after the implementation of FFP regulations. On top of that, audit fees are explained by the presence of foreign investors if the audit firm is one of the Big4 and if the auditor is a woman. The regulation change has an impact on the audit fees charged by auditors for their services. However, this increase can be compensated across future years given the improving financial situation of clubs; therefore, the auditors’ risk diminishes and subsequent audit fees may be reduced. UEFA should monitor audit fees as well as the quality of the audit reports, which have become crucial to obtaining the license to participate in UEFA competitions.

With an increasing amount of biological data available publicly, there is a need for a guide on how to successfully download and use this data. The Ten simple rules for using public biological data are: 1) use public data purposefully in your research, 2) evaluate data for your use case, 3) check data reuse requirements and embargoes, 4) be aware of ethics for data reuse, 5) plan for data storage and compute requirements, 6) know what you are downloading, 7) download programmatically and verify integrity, 8) properly cite data, 9) make reprocessed data and models Findable, Accessible, Interoperable, and Reusable (FAIR) and share, and 10) make pipelines and code FAIR and share. These rules are intended as a guide for researchers wanting to make use of available data and to increase data reuse and reproducibility.

The use of small Unmanned Aircraft Systems (sUAS ) as platforms for data capture has rapidly increased in recent years. However, while there has been significant investment in improving the aircraft, sensors, operations, and legislation infrastructure for such, little attention has been paid to supporting the management of the complex data capture pipeline sUAS involve. This paper reports on the outcomes of a four-year-long community-engagement-based investigation into what tools, practices, and challenges currently exist for particularly researchers using sUAS as data capture platforms. The key results of this effort are: (1) sUAS captured data – as a set that is rapidly growing to include data in a wide range of Physical and Environmental Sciences, Engineering Disciplines, and many civil and commercial use cases – is characterised as both sharing many traits with traditional remote sensing data and also as exhibiting – as common across the spectrum of disciplines and use cases – novel characteristics that require novel data support infrastructure. And (2), given this characterization of sUAS data and its potential value in the identified wide variety of use case, we outline eight challenges that need to be addressed in order for the full value of sUAS captured data to be realized. We then conclude that there would be significant value gained and costs saved across both commercial and academic sectors if the global sUAS user and data management communities were to address these challenges in the immediate to near future, so as to extract the maximal value of sUAS captured data for the lowest long-term effort and monetary cost.

Economic development and advancements in information technology contributed to the shift on accounting objective from commission responsibility view to decision-making useful view. The decision-making useful view claims that the accounting measurement methods should be changed to improve the usefulness of accounting information, to enable information users to make correct decisions. In addition, the development of financial instruments leads to the birth of fair value accounting. In recent years, fair value has been one of the most important measurement methods in the International Accounting Standard and US Generally Accepted Accounting Principles. However, China has been quite cautious when it comes to applying fair value full time, especially after the global financial crisis happened in 2008, wherein fair value accounting was exposed to strong suspicion. Hence, studying the value relevance of fair value is of great significance to exploring the accounting profession and reforming accounting standards. This paper attempts to investigate the value-relevance of fair value based on the data of listed financial companies and manufacturing companies in China. The results indicate that the fair value information in the financial industry has a strong explanatory influence to corporate share price. In contrast, the fair value information shows limited relevance in the manufacturing industry. Finally, consulting with the results of normative analysis and empirical study, this paper suggests several rational advices for the application of fair value in China.

Data papers have emerged as a powerful instrument for open data publishing, obtaining credit, and establishing priority for datasets generated in scientific experiments. Academic publishing improves data and metadata quality through peer-review and increases the impact of datasets by enhancing their visibility, accessibility, and re-usability. We aimed to establish a new type of article structure and template for omics studies: the omics data paper. To improve data interoperability and further incentivise researchers to publish high-quality data sets, we created a workflow for streamlined import of omics metadata directly into a data paper manuscript. An omics data paper template was designed by defining key article sections which encourage the description of omics datasets and methodologies. The workflow was based on REpresentational State Transfer services and Xpath to extract information from the European Nucleotide Archive, ArrayExpress and BioSamples databases, which follow community-agreed standards. The workflow for automatic import of standard-compliant metadata into an omics data paper manuscript facilitates the authoring process. It demonstrates the importance and potential of creating machine-readable and standard-compliant metadata. The omics data paper structure and workflow to import omics metadata improves the data publishing landscape by providing a novel mechanism for creating high-quality, enhanced metadata records, peer reviewing and publishing of these. It constitutes a powerful addition for distribution, visibility, reproducibility and re-usability of scientific data. We hope that streamlined metadata re-use for scholarly publishing encourages authors to improve the quality of their metadata to achieve a truly FAIR data world.

Predominantly rural areas make up half of Europe and account for about 20 per cent of the population. Yet most of them are among the least privileged regions in the European Union, with a GDP per capita significantly below the European average and with an average population age higher than in urban areas, although this gap will only slowly begin to narrow in the next decade. Together with a lack of connectivity, inadequate infrastructure, lack of diversified job opportunities and limited access to services, this makes rural areas a less attractive place to live and work. At the same time, however, rural areas actively participate in the EU's green and digital transition. Achieving the EU's digital goals for 2030 can offer more opportunities for the sustainable development of rural areas in areas other than agriculture, livestock and forestry, opening up new perspectives for the growth of manufacturing and, even more, service industries, and contributing to a better geographical distribution of services and industries. In this context, the objective of this work is the construction of a synthetic index of the welfare of European nations, through the Wroclaw taxonomic method and through the use of logit models, for the identification of best practices of local realities and the interpretation in a more im-mediated way of the fair and sustainable welfare of each European nation at a rural level

The current availability of electronic health records represents an excellent research opportunity on multimorbidity, one of the most relevant public health problems nowadays. However, it also poses a methodological challenge due to the current lack of tools to access, harmonize and reuse research datasets. In FAIR4Health, a European Horizon 2020 project, a workflow to implement the FAIR (Findability, Accessibility, Interoperability, and Reusability) principles on health datasets was developed, as well as two tools aimed at facilitating the transformation of raw datasets into FAIR ones and the preservation of data privacy. As part of this project, we conducted a multicentric retrospective observational study to apply the aforementioned FAIR implementation workflow and tools to five European health datasets for research on multimorbidity. We applied a federated frequent pattern growth association algorithm to identify the most frequent combinations of chronic diseases and their association with mortality risk. We identified several multimorbidity patterns clinically plausible and consistent with the bibliography, some of which were strongly associated with mortality. Our results show the usefulness of the solution developed in FAIR4Health to overcome the difficulties in data management and highlight the importance of implementing a FAIR data policy to accelerate responsible health research.

During the last years, significant initiatives have been launched for the dissemination of Open Access as part of the Open Science movement. Nevertheless, the other major pillars of Open Science such as Open Research Data (ORD) and Open Peer Review (OPR) are still in an early stage of development among the communities of researchers and stakeholders. The present study sought to unveil the perceptions of a medical and health sciences community about these issues. Through the investigation of researchers’ attitude, valuable conclusions can be drawn, especially in the field of medicine and health sciences, where an explosive growth of scientific publishing exists. A quantitative survey was conducted based on a structured questionnaire, with 51.8% response rate (215 responses out of 415 electronic invitations). The participants in the survey agreed with the ORD principles However they ignored basic terms like FAIR (Findable, Accessible, Interoperable and Reusable) and appeared incentive to permit the exploitation of their data. Regarding OPR, participants expressed their agreement, implying their interest for a trustworthy evaluation system. Conclusively, researchers urge to receive proper training for both ORD principles and OPR processes which combined with a reformed evaluation system will enable them to take full advantage of the opportunities that arise from the new scholar publishing and communication landscape.

The majority of E-commerce transactions reveal private information such as customers' identities, order contents, and payment information during the transaction. Other personal information such as health conditions, religion, and even ethnicity may be also deduced. Even when deploying electronic cryptocurrencies such as Bitcoin, anonymity cannot be fully guaranteed. Also, many anonymous payment schemes suffer from possible double spending circumstances. E-commerce privacy is basically a difficult problem as it involves parties with concurring interests. Three major e-commerce requirements are highly difficult to resolve: anonymous purchase, anonymous delivery, and anonymous payment. This work presents a possible e-commerce system addressing all three anonymity requirements for electronic-items business on open networks. The system offers anonymous entities authentication mechanisms up to completing a fair anonymous e-commerce transaction. The system is based on deploying a physically clone-resistant hardware token for each relevant involved party. The tokens are made clone-resistant by accommodating a Secret Unknown Cipher (SUC) in each hardware-token as a digital PUF-like identity. A set of novel generic system-setups for units, protocols and e-commerce schemes is introduced. The proposed anonymization is basically attained by virtually-replacing relevant e-commerce entities by low-cost, unique and clone-resistant tokens/units using SUCs. The units act as trustable anonymous, authenticated and non-replaceable entities monitored by their acting users.

Sports are framed within the context of the Olympic spirit and are, therefore, within the vision and mission of the Olympic Committee, aimed at “building a better world”. This is identified as a fundamental value and sustainability is therefore explicitly considered to be a “working principle” of this. In this research an analysis of the performance of professional European football teams publicly listed on stock markets, restating the income statements according to the Value-Added perspective is carried out. This takes into account the effective sustainable contribution in the distribution of added value with reference to the human, structural, debt, infrastructural, and risk capitals of these organisations. The Value-Added Statement is considered as a part of the broader CSR Reporting and can be traced back to the late 1970s. However, it is in widespread contemporary use and is regarded as being both a credible and a tested measure. In this paper, the authors apply a slightly modified and simplified version of this tool to these publicly listed European football clubs as a proxy for wider professional sport. This research demonstrates that, although professional sports clubs are profit-oriented, the distribution of wealth generated by the added value is unbalanced. In most cases, at least in financial terms, shareholders are the most disadvantaged and athletes are the most rewarded.

Data science is facing the following major challenges: (1) developing scalable cross-disciplinary capabilities, (2) dealing with the increasing data volumes and their inherent complexity, (3) building tools that help to build trust, (4) creating mechanisms to efficiently operate in the domain of scientific assertions, (5) turning data into actionable knowledge units and (6) promoting data interoperability. As a way to overcome these challenges, we further develop the proposals by early Internet pioneers for Digital Objects as encapsulations of data and metadata made accessible by persistent identifiers. In the past decade, this concept was revisited by various groups within the Research Data Alliance and put in the context of the FAIR Guiding Principles for findable, accessible, interoperable and reusable data. The basic components of a FAIR Digital Object (FDO) as a self-contained, typed, machine-actionable data package are explained. A survey of use cases has indicated the growing interest of research communities in FDO solutions. We conclude that the FDO concept has the potential to act as the interoperable federative core of a hyperinfrastructure initiative such as the European Open Science Cloud (EOSC).