The Role of Changes in Modern Industry Environment in the Development of New Techniques in the Field of Management Accounting - A Literature Review

Problem: The traditional management accounting methods are not capable any more to provide the requirements emerged from the subsequent changes in the modern industry environment, or to meet its needs of accounting information. So, it becomes necessary that management accounting copes with changes in the modern industry environment through developing the traditional methods or inventing new techniques that is in line with the changes in the environment of modern industry, and meets its requirements especially with regard to accounting information. Purpose: This study aims to identify the role of changes in modern industry environment in developing new techniques in the field of costs accounting then to describe the extent of the contribution of the invented techniques to meet the requirements produced by the changes in the modern industry environment. Approach/Method: the study focused on reviewing the available articles in academic journals and resources represented in university dissertations. Findings: it was found that the traditional cost accounting systems with its methods and tools are no longer respond to changes in the modern industry environment, and no longer be able to fulfill the requirements created by modern industry environment. The changes have contributed greatly to the development of the methods in the field of cost accounting that has the ability to fulfill the requirements created by these changes Conclusion: Management accounting has the foundations on which it could be developed naturally so as to keep up with the changes that occur in the surrounding systems, and has the ability to keep pace with developments posed by these changes and to deal with them efficiently. Changes in modern industry environment have contributed to the creation and development of techniques in a way that enables these techniques to respond to the requirements created by the changing environment

An examination of teacher collaboration in professional learning communities and collaborative teaching practices

The present study aims to examine the influence of teacher collaboration within professional learning communities (PLCs) and collaborative teaching practices on both the professional growth and academic achievement of students. The study employed a mixed-methods research design that  incorporated both qualitative and quantitative research methodologies. This research comprises both survey responses and interview transcripts obtained from K-12 educators who are currently engaged in Professional Learning Communities (PLCs) or collaborative teaching methodologies. The findings of this study have the potential to enhance the existing literature on teacher collaboration and furnish educators, policymakers, and researchers with valuable perspectives to steer optimal strategies for promoting effective teacher collaboration in Professional Learning Communities (PLCs) and collaborative teaching approaches. The objective of the research is to investigate the influence of teacher collaboration within Professional Learning Communities (PLCs) and collaborative teaching practices on the development of professional skills and academic achievements of students. The results of this study underscore the importance of recognizing the advantageous effects that collaborative teaching methodologies can have on the academic achievements of students. This necessitates the provision of adequate time for collaborative activities, encouraging supportive leadership within educational institutions, and allocating sufficient resources for collaboration

Magnetic properties of [(CO)3MoFe3S4(SR)3]3- (R=Bz,Et,Ph), a synthetic cubane-type cluster simulating three-iron centers in proteins.

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/29196/1/0000250.pd

The adoption of ChatGPT marks the beginning of a new era in educational platforms

Technology has significantly transformed knowledge, education, and access to information by introducing online learning platforms, interactive games, and virtual reality simulations in traditional classrooms, creating a dynamic, engaging, and inclusive learning environment. The ChatGBT project (a pre-developed transformer for training) is a remarkable achievement in artificial intelligence technology. It allows students tailored and efficient learning experiences by providing individual feedback and explanations. ChatGPT e-learning platform has been extensively studied for its adoption and acceptance, but there is a significant gap in research on its acceptability and use, highlighting the need for further exploration. The goal of this work is to bridge this disparity by introducing a comprehensive model that includes three basic elements: performance expectation, expected effort, and social impact. A total of 241 graduate students were surveyed and their data were analyzed using structural equation modeling techniques. The results indicate that “expectation of performance and expected effort” have the greatest impact and importance in determining students’ intentions to use learning platforms via ChatGPT, while social influence does not play an important role. This study enhances the current body of knowledge related to artificial intelligence and environmental sustainability, and provides important insights for professionals, policymakers, and producers of artificial intelligence products. These observations may provide guidance for creating and implementing artificial intelligence technologies to match consumers’ needs and preferences more effectively, while also taking into account broader environmental conditions

Hepatoprotective effect of leaves of aqueous ethanol extract of Cestrum nocturnum against paracetamol-induced hepatotoxicity

The hepatoprotective activities of Cestrum nocturnum (Queen of Night) was evaluated against the paracetamol induced hepatotoxicity in the mice. Aqueous ethanol (30:70) extract of plant was obtained by maceration. Results showed that aqueous ethanol extract of C. nocturnum (250 mg/kg and 500 mg/kg) produced significant (p<0.05) hepatoprotective activities against paracetamol induced liver injury in Swiss albino mice. Histopathalogical studied of liver further supported the hepatoprotective effects of C. notrunum. Phytochemical screening showed the presence of alkaloids, flavonoids, saponins, terpenes, phenolic compounds, carbohydrates and volatile oils. Most of the flavonoids have hepatoprotective activity. Therefore, the hepatoprotective activity of C. nocturnum may be due to the presence of flavonoids and phenolic components. It was concluded from the present study that aqueous ethanol extract of leaves of C. nocturnum has hepatoprotective activity against the paracetamol-induced hepatotoxicity in albino mice

High Performance Liquid Chromatographic Method for Quantitative Determination of Emodin in Rumex Cyprius Marb, Spectrophotometric Studies

A quantitative method is used for determination of emodin in Rumex cyprius Marb., using high performance liquid chromatography. The plant parts: roots, stems, and leaves, were soaked in 95% methanol solution for 48 hours. Plant parts and standard emodin were eluted from C18 column with a mobile phase consisting of methanol: water (80%:20%volume/volume) at a flow rate of (2.0 milliliter / minute). The effluent was monitored with ultraviolet detector set at 258 nm. Standard curve for emodin was linear in the range of concentration 1.35- 45.0 ppm .The method was applied for determination of emodin in roots, stems and leaves of R. cyprius Marb. The results showed that the concentration of emodin in roots, stems, and leaves were 0.16%, 0.04%, and 0.30% respectively in dried plant sample. On the other hand the results obtained showed that emodin exhibits two absorption maxima at 410nm and at 510nm. The absorption peak at 410nm was found to decrease gradually by increasing pH, while the absorption peak at 510nm was found to increase gradually by increasing the pH

A Theoretical Model for Predicting Axial Compressive Strain of FRP-Confined Concrete

The axial compressive strength and strain of structural elements made of reinforced concrete are enhanced by the external confinement provided by fiber-reinforced polymer (FRP) sheets. There is still a need for more research into estimating axial compressive strain even though numerous studies have suggested analytical approaches to predict the axial compressive strength of concrete structural elements. This is a result of earlier strain models’ inadequate accuracy. Furthermore, rudimentary modelling techniques and small, noisy databases were used in the development of these models. To suggest a more realistic strain model and compare it with earlier models, a more rigorous methodology is therefore required. The goal of this study is to present a strain model for FRP-confined concrete members by analytical modeling based on a large database containing 570 sample points. When the models were assessed using statistical parameters, it was discovered that the estimations of the freshly proposed models were more accurate than those of the previous models. The estimations’ relative study provides significant support for the recommended analytical model’s applicability and accuracy in forecasting the axial-strain of CFRP-confined concrete compression members

Exploring the potential of halotolerant bacteria from coastal regions to mitigate salinity stress in wheat: physiological, molecular, and biochemical insights

Salinity stress, a significant global abiotic stress, is caused by various factors such as irrigation with saline water, fertilizer overuse, and drought conditions, resulting in reduced agricultural production and sustainability. In this study, we investigated the use of halotolerant bacteria from coastal regions characterized by high salinity as a solution to address the major environmental challenge of salinity stress. To identify effective microbial strains, we isolated and characterized 81 halophilic bacteria from various sources, such as plants, rhizosphere, algae, lichen, sea sediments, and sea water. We screened these bacterial strains for their plant growth-promoting activities, such as indole acetic acid (IAA), phosphate solubilization, and siderophore production. Similarly, the evaluation of bacterial isolates through bioassay revealed that approximately 22% of the endophytic isolates and 14% of rhizospheric isolates exhibited a favorable influence on seed germination and seedling growth. Among the tested isolates, GREB3, GRRB3, and SPSB2 displayed a significant improvement in all growth parameters compared to the control. As a result, these three isolates were utilized to evaluate their efficacy in alleviating the negative impacts of salt stress (150 mM, 300 mM, and seawater (SW)) on the growth of wheat plants. The result showed that shoot length significantly increased in plants inoculated with bacterial isolates up to 15% (GREB3), 16% (GRRB3), and 24% (SPSB2), respectively, compared to the control. The SPSB2 strain was particularly effective in promoting plant growth and alleviating salt stress. All the isolates exhibited a more promotory effect on root length than shoot length. Under salt stress conditions, the GRRB3 strain significantly impacted root length, leading to a boost of up to 6%, 5%, and 3.8% at 150 mM, 300 mM, and seawater stress levels, respectively. The bacterial isolates also positively impacted the plant’s secondary metabolites and antioxidant enzymes. The study also identified the WDREB2 gene as highly upregulated under salt stress, whereas DREB6 was downregulated. These findings demonstrate the potential of beneficial microbes as a sustainable approach to mitigate salinity stress in agriculture

Human health risk assessments of trace metals on the clam Corbicula javanica in a tropical river in Peninsular Malaysia

This study aimed to analyse ten trace metal concentrations in the edible part of the freshwater clam Corbicula javanica and to provide a critical assessment of the potential risks to human health through consumption of this clam as food based on well-established indices and food safety guidelines. The clams were captured from a pristine original site and transplanted to other sites with different environmental qualities. The trace metal levels in the edible total soft tissue (TST) of the clam were below those of the food safety guidelines referred to except for Pb, which exceeded the permissible limit set by the European Commission (2006) and the US Food and Drug Administration/ Center for Food Safety and Applied Nutrition); Interstate Shellfish Sanitation Conference. (USFDA/CFSAN; ISSC) (2007). The estimated daily intake (EDI) values of the clam were found to be lower than the oral reference dose and the calculated target hazard quotient (THQ) and total THQ were found to be less than 1. Therefore, in conclusion, the human health risk for consumption of TST of C. javanica at both average and high-level were insignificant regardless of the environment it was exposed to