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

Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

In the geotechnical engineering applications, precise understandings are yet to be established on the effects of a foundation stiffness on its bearing capacity and settlement. The modern foundation construction uses the new available construction materials that totally change the relative stiffness of the footing structures-soil interactions such as waste material and landfill area of more residential purposes. Conventional bearing capacity equations were dealt with common rigid footing and thus cannot be used for reduced foundation rigidity. Therefore, this study investigates the effects of foundation relative stiffness on its load-displacement behaviour and the soil deformation field using compression test of a strip smooth footings on su

the Current research aims to identify the psychological stressors coping strategies and their relationship to the cognitive motivation among Al-Anbar University students through the following hypotheses: 1) no statistically significant differences at a level (0.05) among the sample according to the instrumental support strategy depending on the variable type and specialization, 2) No statistically significant differences at a level (0.05) among the sample in regard of coping avoiding strategy depending on the variable type and specialization, 3) There is no statistically significant difference at a level (0.05) in cognitive motivation level among Al-Anbar University students, 4) No statistically significant differences at a level (0.05)

This present study is aimed at deciding the impact of exercises adapted to the ranges of movements of the arm on the performance of javelin throwing. As long as javelin throwing is quite a complex athletic event that presupposes a considerable amount of strength, speed, and biomechanical accuracy, it is crucial to learn whether the exercises designed to target the peculiarities of arm movements can have a positive effect on the performance of javelin throwers. To the study, experimental research with a single group of six youth javelin throwers was carried out. Before and after the eight-week training program, the pre-tests and post-tests were conducted to find the results of training with a specific focus on resistance exercises. Significa

Geophysics is one of the branches of Earth sciences and deals with studying the Earth's interior by studying the variation of physical properties within rock layers. Applied geophysics depends on procedures that involve the measurements of potential fields, such as the gravitational method. One of the significant oil fields in southern Iraq is represented by the Nahr Omar structure. A power spectrum analysis (SPA) technique was used to collect gravity data within the chosen oil field area in order to confirm the salt dome in the subsurface layers. The analysis of SPA resulted from six surfaces representing the gravity variation values of the depths (m)14300, 3780, 3290, 2170, 810, and 93.5. Gravity surfaces have been converted to de

Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv