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

PC-based controller is an approach to control systems with Real-Time parameters by controlling selected manipulating variable to accomplish the objectives. Shell and tube heat exchanger have been identified as process models that are inherently nonlinear and hard to control due to unavailability of the exact models’ descriptions. PC and analogue input output card will be used as the controller that controls the heat exchanger hot stream to the desired temperature.
The control methodology by using four speed pump as manipulating variable to control the temperature of the hot stream to cool to the desired temperature.
In this work, the dynamics of cross flow shell and tube heat exchanger is modeled from step changes in cold water f

(1) Background: Sleeping disorders are frequently reported following traumatic brain injury (TBI). Different forms of sleeping disorders have been reported, such as sleepiness, insomnia, changes in sleeping latency, and others. (2) Methods: A case-control study with 62 patients who were victims of mild or moderate TBI with previous admissions to Iraqi tertiary neurosurgical centers were enrolled as the first group, and 158 patients with no history of trauma were considered as the control. All were 18 years of age or older, and the severity of the trauma and sleep disorders was assessed. The Pittsburgh sleep quality index was used to assess sleep disorders with average need for sleep per day and average sleep latency were assessed in

This article investigates the relationship between foot angle and jump stability, focusing on minimizing injury risk. Here are the key points: Importance: Understanding foot angle is crucial for improving jump stability, athletic performance, and reducing jump-related injuries like ankle sprains. Ideal Foot Angle: Research suggests a forward foot angle of around 15 degrees might be ideal for many people during jumps. This angle distributes forces evenly across the foot, lowers the center of gravity, and provides more surface area for pushing off the ground. Factors Affecting Ideal Angle: The optimal angle can vary depending on the type of jump (vertical vs. long jump), fitness level, and personal preference. Incorrect Foot Angles: Landing w

In this paper, wireless network is planned; the network is predicated on the IEEE 802.16e standardization by WIMAX. The targets of this paper are coverage maximizing, service and low operational fees. WIMAX is planning through three approaches. In approach one; the WIMAX network coverage is major for extension of cell coverage, the best sites (with Band Width (BW) of 5MHz, 20MHZ per sector and four sectors per each cell). In approach two, Interference analysis in CNIR mode. In approach three of the planning, Quality of Services (QoS) is tested and evaluated. ATDI ICS software (Interference Cancellation System) using to perform styling. it shows results in planning area covered 90.49% of the Baghdad City and used 1000 mob

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

The density-based spatial clustering for applications with noise (DBSCAN) is one of the most popular applications of clustering in data mining, and it is used to identify useful patterns and interesting distributions in the underlying data. Aggregation methods for classifying nonlinear aggregated data. In particular, DNA methylations, gene expression. That show the differentially skewed by distance sites and grouped nonlinearly by cancer daisies and the change Situations for gene excretion on it. Under these conditions, DBSCAN is expected to have a desirable clustering feature i that can be used to show the results of the changes. This research reviews the DBSCAN and compares its performance with other algorithms, such as the tradit

This paper presents two main parts: The first part involves manufacturing the specimens form composite material for mechanical testing (tensile, flexural and fatigue tests), then design a custom foot orthesis (CFO) and manufacturing from composite lamination (3nylglass 2carbon fiber 3nylglass) for patient suffer from flexible flat foot since birth and over-pronation. The second part of this research involves a design a model of custom foot orthesis in (solid work 2018) and then analysis of custom foot orthosis in engineering analysis program (ANSYS V.18.2).The applied pressure in boundary condition adopted from Force Sensor Resistance (FSR 402 ) in various regions in foot after wearing composite CFO. Used a composite materials in engineerin

A particulate composite material was prepared by adding the Titanium dioxide (TiO2) with a particle size of (75-150) µm to Epoxy resin at weight percentage of (10%,20%,30%,40%,50%).The following some mechanical properties were studied,fracture toughness, hardness.casting preparation methods were used in this study includes preparing plate of matrix and composites. specimens were prepared according to ASTM for the Mechanical properties tests. After that Another samples were heat treated for three and six hour at 65C?. Fracture toughness (Kic) represent for stress intensity factor results were showed that the curve of three hours aging increases in fracture toughness (Kic) for composites but for six hours aging increases fracture tough