Objective:The objectives of this study were to measure the global impact of the pandemic on the volumes for intravenous thrombolysis (IVT), IVT transfers, and stroke hospitalizations over 4 months at the height of the pandemic (March 1 to June 30, 2020) compared with two control 4-month periods.Methods:We conducted a cross-sectional, observational, retrospective study across 6 continents, 70 countries, and 457 stroke centers. Diagnoses were identified by their ICD-10 codes and/or classifications in stroke databases.Results:There were 91,373 stroke admissions in the 4 months immediately before compared to 80,894 admissions during the pandemic months, representing an 11.5% (95%CI, -11.7 to - 11.3, p<0.0001) decline. There were 13,334 IVT therapies in the 4 months preceding compared to 11,570 procedures during the pandemic, representing a 13.2% (95%CI, -13.8 to -12.7, p<0.0001) drop. Interfacility IVT transfers decreased from 1,337 to 1,178, or an 11.9% decrease (95%CI, -13.7 to -10.3, p=0.001). Recovery of stroke hospitalization volume (9.5%, 95%CI 9.2-9.8, p<0.0001) was noted over the two later (May, June) versus the two earlier (March, April) pandemic months. There was a 1.48% stroke rate across 119,967 COVID-19 hospitalizations. SARS-CoV-2 infection was noted in 3.3% (1,722/52,026) of all stroke admissions.Conclusions:The COVID-19 pandemic was associated with a global decline in the volume of stroke hospitalizations, IVT, and interfacility IVT transfers. Primary stroke centers and centers with higher COVID19 inpatient volumes experienced steeper declines. Recovery of stroke hospitalization was noted in the later pandemic months.

Currently, there is a global pandemic of COVID-19. To assess its prevalence, it is necessary to have adequate models that allow real-time modeling of the impact of various quarantine measures by the state. The SIR model, which is implemented using a multi-agent system based on mobile cellular automata, was improved. The paper suggests ways to improve the rules of the interaction and behavior of agents. Methods of comparing the parameters of the SIR model with real geographical, social and medical indicators have been developed. That allows the modeling of the spatial distribution of COVID-19 as a single location and as the whole country consisting of individual regions that interact with each other by transport, taking into account factors such as public transport, supermarkets, schools, universities, gyms, churches, parks. The developed model also allows us to assess the impact of quarantine, restrictions on transport connections between regions, to take into account such factors as the incubation period, the mask regime, maintaining a safe distance between people, and so on. A number of experiments were conducted in the work, which made it possible to assess both the impact of individual measures to stop the pandemic and their comprehensive application. A method of comparing computer-time and dynamic parameters of the model with real data is proposed, which allowed assessing the effectiveness of the government in stopping the pandemic in the Chernivtsi region, Ukraine. A simulation of the pandemic spread in countries such as Slovakia, Turkey and Serbia was also conducted. The calculations showed the high-accuracy matching of the forecast model with real data.

Purpose – The purpose of this paper is to examine and depict the advantages and disadvantages connected to the fair value, providing the reader with objective information and thorough insight into the problems and benefits of fair value. Partial objectives of this paper are to define the concept of fair value, to provide information about theoretical background and evolution of fair value and to examine and describe the possible future development of fair value. Design/methodology/approach – Findings in the paper are based on study of existing literature and also on study using the open-ended approach of grounded theory, including 50 interviews and two group discussions with professional accountants dealing with the fair value accounting in practice. Findings – According to the advantages and disadvantages of the concept of fair value in accounting, it is quite obvious and clear that this concept is far from being perfect. It is very difficult to determine whether its contribution to the improvement of accounting is really beneficial. Although the fair-value discussion seems to be far from over now, the current crisis provided an interesting setting to further explore these issues, understand them better and hopefully urge responsible institutions to fix the imperfections within the system to make it work correctly and more effectively. Research limitations/implications – Because of the chosen research approach, the research results may lack generalisability. Therefore, researchers are encouraged to test the proposed propositions further. Practical implications – This paper highlights that historical cost and fair value accounting must not be considered as competitors, as they serve different purposes. Knowledge of fair value is important, although it is not enough. Users also need to know the cost of the investment. In fact, knowing how much resources have been sacrificed to obtain that fair value, they could effectively evaluate stewardship. As a consequence, the adoption of a dual measurement and reporting system should be considered and discussed at a standard setting level. Originality/value – This paper fulfils an identified need to study how fair value accounting can be useful in the future.

Background and aims Fabry disease (FD) is a rare X-linked lysosomal storage disorder caused by disease-associated variants in the alpha-galactosidase A gene (GLA). FD is a known cause of stroke in younger patients. There are limited data on prevalence of FD and stroke risk in unselected stroke patients. Methods A prospective nationwide study including 35 (78%) of all 45 stroke centers and all consecutive stroke patients admitted during three months. Clinical data were collected in the RES-Q database. FD was diagnosed using dried blood spots in a stepwise manner: in males—enzymatic activity, globotriaosylsphingosine (lyso-Gb3) quantification, if positive followed by GLA gene sequencing; and in females GLA sequencing followed by lyso-Gb3. Results 986 consecutive patients (54% men, mean age 70 years) were included. Observed stroke type was ischemic 79%, transient ischemic attack (TIA) 14%, intracerebral hemorrhage (ICH) 7%, subarachnoid hemorrhage 1% and cerebral venous thrombosis 0.1%. Two (0.2%, 95% CI 0.02–0.7) patients had a pathogenic variant associated with the classical FD phenotype (c.1235_1236delCT and p.G325S). Another fourteen (1.4%, 95% CI 0.08–2.4) patients had a variant of GLA gene considered benign (9 with p.D313Y, one p.A143T, one p.R118C, one p.V199A, one p.R30K and one p.R38G). The index stroke in two carriers of disease-associated variant was ischemic lacunar. In 14 carriers of GLA gene variants 11 strokes were ischemic, two TIA, and one ICH. Patients with positive as compared to negative GLA gene screening were younger (mean 60±SD, min, max, vs 70±SD, min, max, P = 0.02), otherwise there were no differences in other baseline variables. Conclusions The prevalence of FD in unselected adult patients with acute stroke is 0.2%. Both patients who had a pathogenic GLA gene variant were younger than 50 years. Our results support FD screening in patients that had a stroke event before 50 years of age.

, caused several tens of human casualties. The cause of their emergence, as well as many others that occurred in western Europe at the same time remained unknown. Taking into account consequences, including loss of human lives and endangerment of ecosystem sustainability, discovering of the forest fires causes is the very significant question. The heliocentric hypothesis has indirectly been tested, according to which charged particles are a possible cause of forest fires. We must point out that it was not possible to verify whether in this specific case the particles by reaching the ground and burning the plant mass create the initial phase of the formation of the flame. Therefore, we have tried to determine whether during the critical period, i. e. from June 15-19 there is a certain statistical connection between certain parameters of the solar wind and meteorological elements. Based on the hourly values of the charged particles flow, a correlation analysis was performed with hourly values of individual meteorological elements including time lag at Monte Real station. The application of the Adaptive Neuro Fuzzy Inference System models has shown that there is a high degree of connection between the flow of protons and the analyzed meteorological elements in Portugal. However, further verification of this hypothesis requires further laboratory testing.

In late 1980's National Association of Accountants had introduced Activity-based costing -a cost accounting technique which charges organization's indirect costs to the activities that cause the costs to be incurred and then distributes costs of activities to the products that cause the activities to be performed. Activity-based costing as a management tool has proved its relevance and found its proponents among academics and managers. Introduction of the time aspect into Activity-based costing proved that it is still attracting attention and undergoing development in order to become more accurate. The paramount goal of the implementation is to prove the increased effectiveness and superiority of cost management when using Activity-based costing. It will be achieved by allocation of overhead costs to products with the intention to determine unit costs. This process of allocation will increase the reliability of cost information and improve the information base for product decisions. Moreover, we expect that this approach will more or less alter the profit margin of individual products. This kind of information is very useful when evaluating price-related or keep/drop decisions. JEL Classifications: M40, M41, M49

The goal of the presented paper is to compare the different approaches of the Novartis Global IT project management in its four divisions. The basics of the project management with the focus on the global or international project management are described in the theoretical part. There are highlighted the ways of projects´ monitoring and evaluation. The history and the evolution of the project management in the context of used methods and approaches in various time periods in the particular divisions of the Novartis Global group are described in the analytical part. The comparison is used through the identification of positives and negatives of the analysed IT project management parameters. Currently we underline the importance of the communication within and outside of the projects with emphasis on the cultural differences in global project management. The results of the comparison are becoming essential for the recommendation for future project management plans in the Novartis Global group. JEL Classification Numbers: M21, O32, O5,

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