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Topic Review
Emerging Technologies on Accountants
This paper reviews the recent accounting literature focusing on emerging technologies’ impacts on accountants’ role and skills. Specifically, it determines what emerging technologies are most studied concerning their impacts on accountants’ role and skills, which research strategies are used in the studies that focus on this theme, and the impacts of the identified emerging technologies on accountants’ skills. It also investigates whether open innovation is an influencing factor in this connection.
  • 2.7K
  • 01 Jul 2021
Topic Review
Centrifugal Fan
A centrifugal fan is a mechanical device for moving air or other gases in a direction at an angle to the incoming fluid. Centrifugal fans often contain a ducted housing to direct outgoing air in a specific direction or across a heat sink; such a fan is also called a blower, blower fan, biscuit blower, or squirrel-cage fan (because it looks like a hamster wheel). These fans increase the speed and volume of an air stream with the rotating impellers. Centrifugal fans use the kinetic energy of the impellers to increase the volume of the air stream, which in turn moves against the resistance caused by ducts, dampers and other components. Centrifugal fans displace air radially, changing the direction (typically by 90°) of the airflow. They are sturdy, quiet, reliable, and capable of operating over a wide range of conditions. Centrifugal fans are constant-displacement or constant-volume devices, meaning that, at a constant fan speed, a centrifugal fan moves a relatively constant volume of air rather than a constant mass. This means that the air velocity in a system is fixed even though the mass flow rate through the fan is not. Centrifugal fans are not positive-displacement devices and centrifugal fans have certain advantages and disadvantages when contrasted with positive-displacement blowers: centrifugal fans are more efficient, whereas positive-displacement blowers may have a lower capital cost. The centrifugal fan has a drum shape composed of a number of fan blades mounted around a hub. As shown in the animated figure, the hub turns on a driveshaft mounted in bearings in the fan housing. The gas enters from the side of the fan wheel, turns 90 degrees and accelerates due to centrifugal force as it flows over the fan blades and exits the fan housing.
  • 2.7K
  • 23 Oct 2022
Topic Review
Green Tea
Green tea is a type of tea that is made from Camellia sinensis leaves that have not undergone the same withering and oxidation process used to make oolong teas and black teas. Green tea originated in China , but its production and manufacture has spread to many other countries in Asia. Several varieties of green tea exist, which differ substantially based on the variety of C. sinensis used, growing conditions, horticultural methods, production processing, and time of harvest. Although there has been considerable research on the possible health effects of consuming green tea regularly, there is little evidence that drinking green tea has any effects on health.
  • 2.7K
  • 08 Nov 2022
Topic Review
Neck (Water Spirit)
The neck, nicor, nokk, nix, nixie, nixy, or nokken (German: Nixe; Dutch: nikker, nekker; Danish: nøkke; Norwegian: nøkken; Swedish: näck; Faroese: nykur; Finnish: näkki; Estonian: näkk) are shapeshifting water spirits in Germanic mythology and folklore who usually appeared in the form of other creatures. Under a variety of names, they were common to the stories of all Germanic peoples, although they are perhaps best known from Scandinavian folklore. The related English knucker was generally depicted as a wyrm or dragon, although more recent versions depict the spirits in other forms. Their sex, bynames, and various transformations vary geographically. The German Nix and his Scandinavian counterparts were male. The German Nixe was a female river mermaid.
  • 2.7K
  • 18 Oct 2022
Topic Review
Resveratrol in Kidney Disease
Different diseases and disorders that affect the kidneys include, but are not limited to, glomerulonephritis, diabetic nephropathy, polycystic kidney disease, kidney stones, renal fibrosis, sepsis, and renal cell carcinoma. Kidney disease tends to develop over many years, making it difficult to identify until much later when kidney function is severely impaired and undergoing kidney failure. Epidemiological studies have suggested that a diet rich in fruits and vegetables is associated with health benefits including protection against kidney disease and renal cancer. Resveratrol, a polyphenol found in grapes and berries, has been reported to have antioxidant, anti-inflammatory, antidiabetic, hepatoprotective, neuroprotective, and anti-cancer properties.
  • 2.7K
  • 13 Sep 2021
Topic Review
Mozilla Public License
The Mozilla Public License (MPL) is a free and open-source weak copyleft license for most Mozilla Foundation software such as Firefox and Thunderbird The MPL license is developed and maintained by Mozilla, which seeks to balance the concerns of both open-source and proprietary developers; it is distinguished from others as a middle ground between the permissive software BSD-style licenses and the General Public License. So under the terms of the MPL, it allows the integration of MPL-licensed code into proprietary codebases, but only on condition those components remain accessible. MPL has been used by others, such as Adobe to license their Flex product line, and The Document Foundation to license LibreOffice 4.0 (also on LGPL 3+). Version 1.1 was adapted by several projects to form derivative licenses like Sun Microsystems' Common Development and Distribution License. It has undergone two revisions: the minor update 1.1, and a major update version 2.0 nearing the goals of greater simplicity and better compatibility with other licenses.
  • 2.7K
  • 04 Nov 2022
Topic Review Peer Reviewed
Working Capital
The simplest net working capital can be defined as the difference between the value of current assets and short-term liabilities together with other short-term accruals. It is equivalent to the part of the current assets financed with equity, provisions for liabilities, long-term liabilities, and the remaining part of accruals. Therefore, it is the capital that finances only that part of the current assets that are not financed with short-term liabilities. This amount is financed with fixed capital. Summing up, net working capital is the fixed capital that finances the company’s current assets. 
  • 2.7K
  • 13 Apr 2022
Topic Review
History of X-ray Research in Colonial India
This is the stroy of the beginning of X-ray research in colonial India and its progress to understand the India's respectable position globally in X-ray researh in modern times.The history of X-ray research in colonial India started with the procurement of X-ray tube by Dr. Mahendralal Sircar within six months of the discovery of X-rays at the Indian Association for the Cultivation of Science (IACS). The first application of X-rays for clinical purposes was done, in private capacity, independently by Dr. Sircar and Sir J.C. Bose. After his return from England in 1921, C.V. Raman initiated serious X-ray scattering studies in the structure of matter at the IACS which proliferated to all parts of India and laid the foundation stone of modern X-ray research in India.
  • 2.7K
  • 29 Jun 2022
Topic Review
Epoxides Cycloaddition for CO2 Utilization
In the present review (10.3390/pr8050548), CO2 cycloaddition can be seen as a reasonably competent alternative to CO2 transformation, offsetting the high value-added nature by extending material use defer CO2 back to the atmosphere when compared to commodities and fuels such as urea, methanol, and methane.
  • 2.7K
  • 27 Aug 2020
Topic Review
Medium-Entropy Alloy
The objective of this study is to strengthen the FCC structued medium-entropy alloy using the hard carbides.
  • 2.7K
  • 26 Aug 2020
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