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Managerial Accounting under Digitalization and Sustainability Challenges: Literature Review
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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 by enhancing the accuracy and speed of information access, thereby supporting decision-making. The integration of Environmental, Social, and Governance (ESG) principles into managerial accounting practices is a growing trend. However, the contribution of management accountants in this field remains limited, especially in Small and Medium-Sized Enterprises (SMEs). The study revealed challenges, most notably a lack of digital skills, limited resources, and weak integration between modern technological systems and traditional accounting practices. The study also identified research gaps, most notably the need for applied field studies that address the impact of digitization on sustainability, and for enhancing management accountants' role as strategic partners in supporting sustainable growth. The study concluded with recommendations, most notably enhancing professional training for accountants and stimulating investment in sustainable digital solutions to help align accounting frameworks with contemporary global changes.

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Publication Date
Mon Jun 07 2021
Journal Name
Jurnal Teknologi
MODELS, DETECTION METHODS, AND CHALLENGES IN DC ARC FAULT: A REVIEW
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The power generation of solar photovoltaic (PV) technology is being implemented in every nation worldwide due to its environmentally clean characteristics. Therefore, PV technology is significantly growing in the present applications and usage of PV power systems. Despite the strength of the PV arrays in power systems, the arrays remain susceptible to certain faults. An effective supply requires economic returns, the security of the equipment and humans, precise fault identification, diagnosis, and interruption tools. Meanwhile, the faults in unidentified arc lead to serious fire hazards to commercial, residential, and utility-scale PV systems. To ensure secure and dependable distribution of electricity, the detection of such ha

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Publication Date
Tue Dec 31 2024
Journal Name
Basrah Researches Sciences
Review article: Biodegradation of Pharmaceutical Pollutants: Challenges, Mechanisms, and Environmental Implications
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The emergence of such widespread pharmaceuticals as a pollutant has become one of the world's critical environmental problems that may lead to both the public's health and biodiversity deterioration. This article provides an exhaustive account of the current understanding of the environmental persistence of pharmaceutical contaminants following in-depth analysis of the additive effects of existing natural biodegradation pathways on the human health impact of these drugs. Paying special attention to biodegradation decomposing agents such as bacteria, fungi, and algae the paper estimates their ability to convert drug ingredients to compound that is eventually less toxic. Although these biologic systems contain an enormous potential fo

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Force degradation of orthodontic elastomeric chains: A literature review
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Background: Elastomeric chains are used to generate force in many orthodontic procedures, but this force decays over time, which could affect tooth movement. This study aimed to study the force degradation of elastomeric chains. Data and Sources: An electronic search on Cochrane Central Register of Controlled Trials (CENTRAL), MEDLINE, LILACS, and PubMed was made, only articles written in English were included, up to January 2022.Study selection: Fifty original articles, systematic reviews, and RCTs were selected. Conclusion: Tooth movement, salivary enzymes, alcohol-containing mouthwash, whitening mouthwash, and alkaline and strong acidic (pH <5.4) solutions all have a significant impact on elastomeric chain force degradation. The fo

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Force degradation of orthodontic elastomeric chains: A literature review
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Background: Elastomeric chains are used to generate force in many orthodontic procedures, but this force decays over time, which could affect tooth movement. This study aimed to study the force degradation of elastomeric chains. Data and Sources: An electronic search on Cochrane Central Register of Controlled Trials (CENTRAL), MEDLINE, LILACS, and PubMed was made, only articles written in English were included, up to January 2022.Study selection: Fifty original articles, systematic reviews, and RCTs were selected. Conclusion: Tooth movement, salivary enzymes, alcohol-containing mouthwash, whitening mouthwash, and alkaline and strong acidic (pH <5.4) solutions all have a significant impact on elastomeric chain force degradation. T

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Angiolymphoid Hyperplasia with Eosinophilia : a Case Report and Review of the Literature
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A case of angiolymphoid hyperplasia with eosinophilia (ALH) is reported in a 42-year-old woman who developed multiple nodules behind the ear. Angiolymphoid hyperplasia with eosinophilia usually occurs on the head and neck of young adults and is more common in women than in men. Characteristic histologic features of ALH present in this case included proliferation of thick-walled blood vessels lined by prominent endothelial cells, infiltration of the interstitium by chronic inflammatory cells (mainly eosinophils), and presence of lymphoid follicles with germinal centers. The patient referred for surgeon for complete excision. in this context , cases previously described in the literature, and the differential diagnosis of ALH are discussed

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Publication Date
Sun Jun 08 2014
Journal Name
Elsevier Procedia - Social And Behavioral Sciences
Foreign direct investment and economic growth literature review from 1994 to 2012
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Foreign direct investment (FDI) has been viewed as a power affecting economic growth (EG) directly and indirectly during the past few decades. This paper reviewed an amount of researches examining the relationships between FDI and EG, especially the effects of FDI on EG, from 1994 up to 2012. The results show that the main finding of the FDI-EG relation is significantly positive, but in some cases it is negative or even null. And within the relation, there exist several influencing factors such as the adequate levels of human capital, the well-developed financial markets, the complementarity between domestic and foreign investment and the open trade regimes, etc.

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Publication Date
Sat Jul 01 2023
Journal Name
Analytical Science & Technology
Metal complexes of alizarin and their biological and industrial applications: A literature review
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Alizarin is one of the popularly used and wide separated compounds with a chemical name (1,2- dihydroxy-9,10-anthraquinone) which belong to the anthraquinones family that contain three aromatic conjugated rings and in the central rings it contains two ketonic groups.1

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Publication Date
Wed Mar 05 2025
Journal Name
Lecture Notes In Networks And Systems
Leveraging AI for Disaster Management: A Comprehensive Review of Applications and Challenges
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Publication Date
Wed Apr 02 2014
Journal Name
Journal Of Theoretical And Applied Information Technology
TUMOR BRAIN DETECTION THROUGH MR IMAGES: A REVIEW OF LITERATURE
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Today’s modern medical imaging research faces the challenge of detecting brain tumor through Magnetic Resonance Images (MRI). Normally, to produce images of soft tissue of human body, MRI images are used by experts. It is used for analysis of human organs to replace surgery. For brain tumor detection, image segmentation is required. For this purpose, the brain is partitioned into two distinct regions. This is considered to be one of the most important but difficult part of the process of detecting brain tumor. Hence, it is highly necessary that segmentation of the MRI images must be done accurately before asking the computer to do the exact diagnosis. Earlier, a variety of algorithms were developed for segmentation of MRI images by usin

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Scopus
Publication Date
Tue Jun 01 2021
Journal Name
International Medical Journal V
Acceleration of Tooth Movement in Orthodontics: A Review of Literature
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Objectives: The demand for orthodontic treatment is nowadays increasing significantly for aesthetic improvement and to correct various kinds of malocclusion, yet the prolonged treatment time remains the main obstacle. This review aimed to demonstrate various orthodontic techniques and highlight the evidence-based successful approaches used for acceleration of orthodontic tooth movement. Materials and Methods: Data and sources of information pertaining to accelerated orthodontic tooth movement premised on English-written articles were searched using electronic databases including Google Scholar, Scopus, PubMed and MEDLINE. Results: This review demonstrated the availability of different surgical and non-surgical methods to enhance tooth movem

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