The study aims to review the literature on the fundamental changes in Managerial Accounting (MA) in light of accelerating Digital Transformations (DT) and increasing Sustainability Requirements (SR) from 2020 to August 2025, with the purpose of informing researchers and professionals about recent developments. The study relied on a qualitative analysis of the content of a group of studies indexed in the Scopus database. The study included a literature review of topics such as artificial intelligence tools and techniques, cloud computing, linear programming, sustainability reporting, and strategic managerial accounting practices. The study results revealed that accelerated DT improves the efficiency of managerial accounting practices

The ground state proton, neutron and matter densities andcorresponding root mean square radii of unstable proton-rich 17Neand 27P exotic nuclei are studied via the framework of the twofrequencyshell model. The single particle harmonic oscillator wavefunctions are used in this model with two different oscillator sizeparameters core b and halo , b the former for the core (inner) orbitswhereas the latter for the halo (outer) orbits. Shell model calculationsfor core nucleons and for outer (halo) nucleons in exotic nuclei areperformed individually via the computer code OXBASH. Halostructure of 17Ne and 27P nuclei is confirmed. It is found that thestructure of 17Ne and 27P nuclei have 25 / 2 (1d ) and 1/ 2 2s -dominantconfigurations, resp

<span>Digital audio is required to transmit large sizes of audio information through the most common communication systems; in turn this leads to more challenges in both storage and archieving. In this paper, an efficient audio compressive scheme is proposed, it depends on combined transform coding scheme; it is consist of i) bi-orthogonal (tab 9/7) wavelet transform to decompose the audio signal into low &amp; multi high sub-bands, ii) then the produced sub-bands passed through DCT to de-correlate the signal, iii) the product of the combined transform stage is passed through progressive hierarchical quantization, then traditional run-length encoding (RLE), iv) and finally LZW coding to generate the output mate bitstream.

The problem motivation of this work deals with how to control the network overhead and reduce the network latency that may cause many unwanted loops resulting from using standard routing. This work proposes three different wireless routing protocols which they are originally using some advantages for famous wireless ad-hoc routing protocols such as dynamic source routing (DSR), optimized link state routing (OLSR), destination sequenced distance vector (DSDV) and zone routing protocol (ZRP). The first proposed routing protocol is presented an enhanced destination sequenced distance vector (E-DSDV) routing protocol, while the second proposed routing protocol is designed based on using the advantages of DSDV and ZRP and we named it as

The optimum separators operating pressure is determined by using flash calculations and equilibrium ratios. In this study, the optimum separator size for Jambur field is calculated by using equations introduced by Arnold and Stewart and API12J Specification [1]. Because Jambur field has a high production rate two conditions are taken in the study to determine separator size, first based on production rate 80,000 bbl/day and second based on split the production between two banks A and B (40,000 bbl/day for each bank). The calculation resulted in optimum separator pressure for the first stage of 700 psi, and the second stage of 300 psi, and the third stage of 120 psi. The results show that as the number of stages increased above three-stag

This work deals with the separation of benzene and toluene from a BTX fraction. The separation was carried out using adsorption by molecular sieve zeolite 13X in a fixed bed. The concentration of benzene and toluene in the influent streams was measured using gas chromatography. The effect of flow rate in the range 0.77 – 2.0 cm3/min on the benzene and toluene extraction from BTX fraction was studied. The flow rate increasing decreases the breakthrough and saturation times. The effect of bed height in the range 31.6 – 63.3 cm on benzene and toluene adsorption from BTX fraction was studied. The increase of bed height increasing increases the break point values. The effect of the concentration of benzene in the range 0.0559 – 0.2625g/

Background:: Infertility is a very common condition affecting approximately 13-14% of couples in the reproductive age. In general population; about 85% of couples have achieved conception within a year. Intrauterine insemination is one of the procedure which have a role in the treatment of infertile couple.Objectives:is to confirm that the use of ovulation induction in the course of intrauterine insemination elevates the pregnancy success rate.Method:This study had been conducted between December 2013 till December 2014 in AL-Elwiyah maternity hospital and AL-Samaraii hospital / Baghdad.On history and clinical examination; the chosen couple had the following criteria; primary infertility for more than one year, no previous IUI trials, hu

We study clusters in warm dark matter (WDM) models of a thermally produced dark matter particle 0.5 keV in mass. We show that, despite clusters in WDM cosmologies having similar density profiles as their cold dark matter (CDM) counterparts, the internal properties, such as the amount of substructure, show marked differences. This result is surprising as clusters are at mass scales that are a thousand times greater than that at which structure formation is suppressed. WDM clusters gain significantly more mass via smooth accretion and contain fewer substructures than their CDM brethren. The higher smooth mass accretion results in subhaloes which are physically more extended and less dense. These fine-scale differences can be probed by strong

Broyden update is one of the one-rank updates which solves the unconstrained optimization problem but this update does not guarantee the positive definite and the symmetric property of Hessian matrix.

In this paper the guarantee of positive definite and symmetric property for the Hessian matrix will be established by updating the vector  which represents the difference between the next gradient and the current gradient of the objective function assumed to be twice continuous and differentiable .Numerical results are reported to compare the proposed method with the Broyden method under standard problems.