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.
Previous studies on the synthesis and characterization of metal chelates with uracil by elemental analysis, conductivity, IR, UV-Vis, NMR spectroscopy, and thermal analysis were covered in this review article. Reviewing these studies, we found that uracil can be coordinated through the electron pair on the N1, N3, O2, or O4 atoms. If the uracil was a mono-dentate ligand, it will be coordinated by one of the following atoms: N1, N3 or O2. But if the uracil was bi-dentate ligand, it will be coordinated by atoms N1 and O2, N3 and O2 or N3 and O4. However, when uracil forms complexes in the form of polymers, coordination occurs through the following atoms: N1 and N3 or N1 and O4.
The provision of safe water for people is a human right; historically, a major number of people depend on groundwater as a source of water for their needs, such as agricultural, industrial or human activities. Water resources have recently been affected by organic and/or inorganic contaminants as a result of population growth and increased anthropogenic activity, soil leaching and pollution. Water resource remediation has become a serious environmental concern, since it has a direct impact on many aspects of people’s lives. For decades, the pump-and-treat method has been considered the predominant treatment process for the remediation of contaminated groundwater with organic and inorganic contaminants. On the other side, this tech
... Show Morestudy aims to examine education and the challenges of globalization in light of Corona pandemic. The examination involves surveying a randomly selected sample from the University of Baghdad’s professors, particularly from the colleges of Education for Women, Arts, and Sciences. The purpose of this examination is to learn about the dimensions of globalization, its effects on the educational process, and the importance of distance education during the spread of Corona virus quarantine. To achieve this, the researcher followed a descriptive and analytical approach by applying a questionnaire to a sample of 70 teachers who were randomly selected electronically. Results have shown that 78.6% emphasized the contribution of globalization duri
... Show MoreIn recent decades, tremendous success has been achieved in the advancement of chemical admixtures for Portland cement concrete. Most efforts have concentrated on improving the properties of concrete and studying the factors that influence on these properties. Since the compressive strength is considered a valuable property and is invariably a vital element of the structural design, especially high early strength development which can be provide more benefits in concrete production, such as reducing construction time and labor and saving the formwork and energy. As a matter of fact, it is influenced as a most properties of concrete by several factors including water-cement ratio, cement type and curing methods employed.
Because of acce
The main objective of this study is to develop predictive models using SPSS software (version 18) for Marshall Test results of asphalt mixtures compacted by Hammer, Gyratory, and Roller compaction. Bulk density of (2.351) gm/cc, at OAC of (4.7) % was obtained as a benchmark after using Marshall Compactor as laboratory compactive effort with 75-blows. Same density was achieved by Roller and Gyratory Compactors using its mix designed methods.
A total of (75) specimens, for Marshall, Gyratory, and Roller Compactors have been prepared, based on OAC of (4.7) % with an additional asphalt contents of more and less than (0.5) % from the optimum value. All specimens have been subjected to Marshall Test. Mathematical model
... Show MoreEverywhere carriers incur a measure of liability for the safety of the goods. Carriers are liable for any damage or for the loss of the goods that are in their possession as carriers unless they prove that the damage or loss is attributable to certain excepted causes. Damaged and lost items can unfortunately be a common problem when shipping freight. Legal responsibilities arise due to loss or damage during transit while cargo is in their care. This study intends to investigate the nature of the liability of the maritime carrier when this liability is realized, and the extent to which it can be paid or disposed of given the risks realized from the transportation process, which may result in damage or loss of the goods, and the damag
... Show MoreIn this paper, fire resistance and residual capacity tests were carried out on encased pultruded glass fiber-reinforced polymer (GFRP) I-beams with high-strength concrete beams. The specimens were loaded concurrently under 25% of the ultimate load and fire exposure (an increase in temperature of 700 °C) for 70 min. Subsequently, the fire-damaged specimens were allowed to cool and then were loaded statically until failure to explore the residual behaviors. The effects of using shear connectors and web stiffeners on the residual behavior were investigated. Finite Element (FE) analysis was developed to simulate the encased pultruded GFRP I-beams under the effect of fire loading. The thermal analyses were performed using the general-pu
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