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In this work, we report a spectroscopy measurement of Ru[sup.21+] to Ru[sup.24+] ions in the optical region using a low energy electron beam ion trap. Twelve lines were observed. The multiconfiguration Dirac–Hartree–Fock and relativistic configuration interaction methods were used to calculate the atomic level energies and the transition rates. With the assistance of the theoretical results, eleven magnetic dipole lines were identified. The experimental results provide new reference data for further theoretical investigations of the complex ions.

In this work, the visible lines of W14+ ions in the wavelength range of 400–650 nm are investigated experimentally and theoretically. The experiments were performed in a low-energy electron beam ion trap. The simulated spectra of W14+ ions (Nd-like) were obtained from atomic structure computations in combination with a collisional–radiative model. Overall, there is a reasonable similarity between the measurements and the results of the simulations, and most of the twelve observed spectral lines associated with W14+ were tentatively identified.

Recently, the role of businesses in advancing sustainable development has drawn growing attention from governments, investors, and a wide range of stakeholders. This increased focus has led enterprises to incorporate environmental, social, and governance (ESG) considerations into their strategic and operational decisions, driven by evolving regulatory frameworks, increasing investor scrutiny, and rising consumer expectations. Despite this shift toward sustainability-oriented practices, the relationship between ESG performance and financial results remains a subject of considerable debate and empirical uncertainty. The research examines the links between separate ESG pillars and the financial performance of enterprises operating within resource-intensive industries, such as energy, industrials, materials, and utilities across Europe and the USA, based on a sample of 384 companies, using data from 2015 to 2024. The study focuses on differences between regions and further examines whether differences in the influence of individual ESG dimensions on the financial results of enterprises are evident within specific industries. The research findings present identified positive and statistically significant relationships with the environmental pillar of ESG for both Europe and the US regions. There are differences between the social and governance pillars of ESG and the financial performance of the resource-intensive industries of Europe and the USA. In Europe, there is a positive influence of social-related factors on financial performance, while in the USA, there is a negative impact. However, the governance-related factor shows that a statistically significant relationship exists with financial performance in the USA, and a negative one in Europe. These findings show the different focus directions of Europe and the USA regions.

PurposeThis study empirically investigates the significance of the core competencies on various economic performance indices by utilizing accounting and market-based performance in Chinese and South Korean leading manufacturing companies.Design/methodology/approachThis research employs a series of hierarchical regression models to test the hypotheses concerning the significance of R&D and export strategy on firms' performance.FindingsThis study finds that R&D intensity and foreign trade activities through export are most likely to be significantly associated with firm performance, particularly market-based performance, across the Chinese and South Korea manufacturing companies. The significance of other core strategic factors such as capital intensity, leverage, inventory turnover, labor productivity, administrative cost efficiency, and collection policy on performance was also contemplated.Originality/valueThe relationship between R&D and firm performance has been an interesting issue concerning the performance measures employed across different country settings. Research issues addressed in this paper relate to how R&D, and foreign trade by export influence firm performance across two diverse economic environments inherent of Chinese and South Korean leading manufacturing firms. Particularly, this study explores the directions and magnitudes of the operational and strategic relationships between key strategic factors, such as R&D intensity, export by foreign trade, and the firm's economic and market-based performance.

This study provides empirical evidence of tax-induced profit-shifting by multinational corporations (MNCs) operating in Morocco, an underexplored developing country context characterized by notable tax arbitrage potential. Using a micro-level panel dataset of foreign-owned subsidiaries from 2014 to 2023, we employ a pseudo-ordinary least squares (POLS) framework to examine how corporate income tax (CIT) differentials affect subsidiaries’ earnings before interest and taxes (EBIT). The results indicate that higher CIT differentials significantly reduce reported profits, supporting the indirect evidence on corporate profit-shifting behaviour. Our findings also document that the effect of the CIT differential on EBIT is moderated by firm capitalization. However, contrary to investment distortion theory, subsidiaries do not reduce investment in response to higher effective capital costs. This study also assesses the impact of Morocco’s implementation of BEPS, the COVID-19 shock, and institutional quality indicators on subsidiaries’ reported EBIT. The findings highlight the strategic role of capital structure and governance in shaping MNCs’ tax-motivated behaviour. This study contributes to the literature on international taxation and corporate finance and offers important policy implications for developing economies seeking to balance revenue integrity, investment incentives, and robust anti-avoidance enforcement.

An electron beam ion trap (EBIT) creates and confines highly charged ions (HCIs). To maximize the movement of the EBIT towards and away from the accelerator beamlines, we adopted permanent magnets, thereby reducing the size and maintenance costs associated with the EBIT. A magnetic field of 0 . 84 T at the trap center provided a trap capacity of approximately 10 7 charges. By sweeping the electron beam energy from 2 . 4 keV to 3 . 3 keV at an electron beam current of 10 mA, the silicon drift detector successfully measured the KLL lines of the HCI states of argon and confirmed the presence of up to He-like argon ions. Before measuring the highly charged irons for astrophysics purposes, we conducted preliminary experiments to connect the EBIT with the Pohang Accelerator Laboratory X-ray Free Electron Laser (PAL-XFEL) hard X-ray beamline. In this study, we present the initial operation of the compact EBIT at an XFEL facility, demonstrating its X-ray fluorescence measurement capability.

In this work, we report a spectroscopy measurement of Ru21+ to Ru24+ ions in the optical region using a low energy electron beam ion trap. Twelve lines were observed. The multiconfiguration Dirac–Hartree–Fock and relativistic configuration interaction methods were used to calculate the atomic level energies and the transition rates. With the assistance of the theoretical results, eleven magnetic dipole lines were identified. The experimental results provide new reference data for further theoretical investigations of the complex ions.

Over the last decades, environmental, social, and governance (ESG) factors become pivotal in organizations' strategy formations and investment decisions. These factors are essential in evaluating business sustainability and its impact on society. Increasing regulatory requirements, investors' expectations, and consumer awareness are driving companies to adopt sustainability principles, but the impact of ESG on companies' financial performance is still a widely debated topic. This article analyses whether disclosure of ESG data affects the profitability of the European and the United States of America (USA) industrial sector companies. By employing a robust linear regression model, the authors aim to identify if information disclosure of ESG's pillars (environment, social, and governance) affects companies' profitability, as assessed by EBIT (Earnings before interest and taxes). The analysis covers 2015-2022 data of the 58 USA corporations and the 124 European companies in the industrial sector. The research findings show different results for industrial sector companies in Europe and the USA. Although a positive and statistically significant relationship is observed for both regions when analyzing the environmental ESG pillar, the results of the social and governance pillar relationship with EBIT show opposite results. The article is expected to contribute to understanding how ESG (environmental, social, and governance) data disclosure impacts companies' financial performance in the European and USA industrial sectors. A key contribution to this research is the indication of region-specific effects within the model, suggesting that further investigation of regional differences and their ESG-related policies would be valuable.

The X-ray spectra of L-shell transitions in Neon-like Xenon ion (Xe44+) have been precisely measured at the Shanghai Electron-Beam Ion Trap using a high-resolution crystal spectrometer. Focusing on the line-intensity ratio of the 3F 2p6-(2p51/23s1/2)J=1 and 3D 2p6-(2p53/23d5/2)J=1 lines (3F/3D), our measurements have achieved remarkable precision improvements over the previous studies. These spectra have been simulated using the collisional-radiative model (CRM) within the Flexible Atomic Code, showing good agreement with the measurements. The previously reported discrepancies, approximately ranging from 10% to 20%, have been significantly reduced in this work to below 1.4% for electron-beam energies exceeding 6 keV and to around 7% for lower energies. Furthermore, our analysis of population fluxes of the involved levels reveals a very high sensitivity of the 3F line to radiation cascades. This suggests that the current CRM, which conventionally excludes interionic population transfer processes, may underestimate the population of the upper level of the 3F line and the cascade-related higher levels, thus explaining the remaining discrepancies. These findings provide a solid foundation for further minimizing these discrepancies and are crucial for understanding the atomic structure and plasma model of these ions.

The paper discusses ways of measuring the financial performance of businesses. The aim is to determine to what extent the form of profit calculation influences value of return on assets (hereinafter referred to as ‘ROA’), which is frequently used as an indicator for measuring financial performance. The theoretical part is focused on the comparative analysis of accounting data based on Czech practices and IFRS with the in-depth focus on interest charges and reporting requirements. There is discussed the topic of objective and subjective measurement of financial performance. In the practical part, ROA is calculated using a profit in two forms of its construction. There are evaluated TOP 100 Czech companies in order to assess the differences in the final values of the tested indicator. The results are linked to the capital structure of the analysed companies and prove that the level of indebtedness influences the difference in the ROA calculations when different kinds of profit are used. In the case of the companies with higher indebtedness, it is more appropriate to compare the ROA indicators based on the nominator containing earnings before interest and taxes. It shall be concluded that this is a pioneer study of this topic in the Czech Republic and probably also in the CEE region.