The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.

This contribution aims to appraise, analyze and evaluate the literature relating to the interaction of electromagnetic fields (EMF) with matter and the resulting thermal effects. This relates to the wanted thermal effects via the application of fields as well as those uninvited resulting from exposure to the field. In the paper, the most popular EMF heating technologies are analyzed. This involves on the one hand high frequency induction heating (HFIH) and on the other hand microwave heating (MWH), including microwave ovens and hyperthermia medical treatment. Then, the problem of EMF exposure is examined and the resulting biological thermal effects are illuminated. Thus, the two most common cases of wireless EMF devices, namely digital communication tools and inductive power transfer appliances are analyzed and evaluated. The last part of the paper concerns the determination of the different thermal effects, which are studied and discussed, by considering the governing EMF and heat transfer (or bio heat) equations and their solution methodologies.

Helical deep hole drilling is a process frequently used in industrial applications to produce bores with a large length to diameter ratio. For better cooling and lubrication, the deep drilling oil is fed directly into the bore hole via two internal cooling channels. Due to the inaccessibility of the cutting area, experimental investigations that provide information on the actual machining and cooling behavior are difficult to carry out. In this paper, the distribution of the deep drilling oil is investigated both experimentally and simulatively and the results are evaluated. For the Computational Fluid Dynamics (CFD) simulation, two different turbulence models, i.e. the RANS k-ω-SST and hybrid SAS-SST model, are used and compared. Thereby, the actual used deep drilling oil is modelled instead of using fluid dynamic parameters of water, as is often the case. With the hybrid SAS-SST model, the flow could be analyzed much better than with the RANS k-ω-SST model and thus the processes that take place during helical deep drilling could be  simulated with realistic details. Both the experimental and the simulative results show that the deep drilling oil movement is almost exclusively generated by the tool rotation. At the tool’s cutting edges and in the flute, the flow velocity drops to zero for the most part, so that no efficient cooling and lubrication could take place there. In addition, cavitation bubbles form and implode, concluding in the assumption that the process heat is not adequately dissipated and the removal of chips is adversely affected, which in turn can affect the service life of the tool and the bore quality. The carried out investigations show that the application of CFD simulation is an important research instrument in machining technology and that there is still great potential in the area of tool and process optimization.

Cardiovascular imaging analysis is a useful tool for the diagnosis, treatment and monitoring of cardiovascular diseases. Imaging techniques allow non-invasive quantitative assessment of cardiac function, providing morphological, functional and dynamic information. Recent technological advances in ultrasound have made it possible to improve the quality of patient treatment, thanks to the use of modern image processing and analysis techniques. However, the acquisition of these dynamic three-dimensional (3D) images leads to the production of large volumes of data to process, from which cardiac structures must be extracted and analyzed during the cardiac cycle. Extraction, three-dimensional visualization, and qualification tools are currently used within the clinical routine, but unfortunately require significant interaction with the physician. These elements justify the development of new efficient and robust algorithms for structure extraction and cardiac motion estimation from three-dimensional images. As a result, making available to clinicians new means to accurately assess cardiac anatomy and function from three-dimensional images represents a definite advance in the investigation of a complete description of the heart from a single examination. The aim of this article is to show what advances have been made in 3D cardiac imaging by ultrasound and additionally to observe which areas have been studied under this imaging modality.

Maps of forest stand condition—the current phase of the forest-forming process—will be useful for foresters in their forest management in addition to the forest planning and cartographic materials. The mapping methodology was applied in the test area of the Bolshemurtinsky forest district of the Krasnoyarsk region, which is typical for the southern taiga forests of East Siberia. Source data for mapping was obtained on the basis of descriptions of the forest subcompartments on the GIS attribute table of the forest district. Forest stand confinement to the terrain relief indicators was identified on the basis of the SRTM 55-01 digital terrain model data. Spatial analysis has been performed using the ArcGIS Spatial Analyst module. Mapping capability has been shown not only for the year of forest inventory but also for the earlier period of time. To determine the predominant species and the age of the 100-year-old forest stand, a scheme was proposed in which the conceivable options are typified depending on the succession trend, the forest stand age prior to disturbance, and the period of reforestation. Map fragments of the test area as of 2006—the year of forest inventory—and as of 1906—the year of the intensive colonization beginning in southern Siberia—are demonstrated. Maps of forest condition in the test area represent successions that are typical in the southern taiga forests of Siberia: post-harvest, pyrogenic, and biogenic. The methodology of forest condition mapping is universal.