- Research Article
- 10.1016/j.jaccedu.2025.101001
Relevance enhanced: The use of business simulation in an introductory accounting course
- Jun 01, 2026
- Journal of Accounting Education
- Saurav K Dutta + 2 more +2
Publications from 2021 to 2026
Showing 10 of 1,076 papers
Relevance enhanced: The use of business simulation in an introductory accounting course
Development of a Framework for Identifying Asphalt Pavement Cracking Distresses Using Machine Learning
Asphalt pavement cracking is one of the most critical distresses affecting pavement performance and service life. When pavement deteriorates, it can lead to safety hazards, higher vehicle maintenance costs, and expensive repairs for cities and states—making early detection essential for everyone who relies on the roadway system. To address this challenge, the research team developed a prototype cracking identification system that integrates a customized machine learning model with computer vision algorithms. High-resolution images collected from drones or ground-based cameras are processed within the system to automatically detect and classify major cracking types. The core of the framework utilizes the You Only Look Once (YOLO) architecture, which enables fast detection and accurate localization of cracking distresses. Experimental results demonstrate that the model achieves over 80% accuracy across multiple crack categories. In addition to detection efficiency, the system emphasizes usability, providing an effective tool for transportation agencies to support pavement evaluation and management. This innovative approach represents a step toward more automated, reliable, and scalable pavement condition assessment, which supports safer, more cost-effective transportation systems.
Read moreExperiment and theory studies on reinforced concrete interface bond behavior under corrosive environment: AE-MFCC driven pull-out process identification and piecewise bond-slip model
Decentralized Consensus by Proof-of-Randomness Among IoT Devices
Supporting Young Children in the Aftermath of Wildfires: Implications, Coping, and Classroom Practices
“Reddit Ministry”
The healthcare industry has seen and will continue to see extensive digitization. Despite benefits, this has disrupted care delivery mechanisms—especially in spiritual and social care chaplaincy, which have fallen behind other healthcare disciplines in technology adoption. Simultaneously, patients and caregivers are increasingly participating in online support spaces, such as large communities on social media platforms (e.g., Reddit, Facebook, etc.) that lack clinical oversight, and present both challenges and opportunities for improving wellbeing and spiritual health. to address the evolving realities of patients’ behaviors and preferences, new models of care delivery are being developed for remote chaplaincy delivered via online community spaces. Through an interview study (N = 22) and a survey (N = 1010) involving professional chaplains and prospective lay users, we explore the potential of online spaces (i.e., social media-like platforms) to support emerging care models. Participants shared opportunities and challenges for creating trustworthy Online Spiritual Care Communities (OSCCs), as well as preferences for the design and moderation of OSCCs. Based on these insights, we propose the “Care Loop” model, which integrates OSCCs as a supportive complement to standard care, including a double referral mechanism that connects the two contexts while maintaining and extending the legitimacy and integrity of professional spiritual care into online spaces.
Read moreTracing Gas Kinematics and Interactions between H II Regions and Molecular Clouds Using VLA Observations of Recombination Lines and Hydroxyl
Abstract Observational studies of H ii region–molecular cloud interactions constrain models of feedback and quantify its impact on the surrounding environment. A recent hypothesis proposes that a characteristic spectral signature in ground state hyperfine lines of hydroxyl (OH)—the OH flip—may trace gas that is dynamically interacting with an expanding H ii region, offering a new means of probing such interactions. We explore this hypothesis using dedicated Jansky Very Large Array observations of three Galactic H ii regions, G049.205−0.343, G034.256+0.145, and G024.471+0.492, in 1–2 GHz continuum emission, all four 18 cm ground-state OH lines, and multiple hydrogen radio recombination lines. A Gaussian decomposition of the molecular gas data reveals complex OH emission and absorption across our targets. We detect the OH flip toward two of our sources, G049.205−0.343 and G034.256+0.145, finding agreement between key predictions of the flip hypothesis and the observed multiwavelength spectra, kinematics, and morphology. Specifically, we demonstrate a strong spatial and kinematic association between the OH flip and the ionized gas of the H ii regions—the first time this has been demonstrated for resolved sources—and evidence from 13 CO(1–0) data that the expected OH component originates from the nondisturbed gas of the parent cloud. While we detect no flip in G024.471+0.492, we do find evidence of interacting molecular gas traced by OH, providing further support for OH’s ability to trace H ii region–molecular cloud interactions.
Read moreArchitecting Deterministic Agentic Workflows for Reliable Data Understanding Using LLMs
Multidimensional measurements of beam single-spin asymmetries in semi-inclusive deep-inelastic charged-kaon electroproduction off protons in the valence region
Measurements of beam single-spin asymmetries in semi-inclusive deep-inelastic electron scattering (SIDIS) with positively charged kaons off protons have been performed with 10.6 and 10.2 GeV incident electron beams using the CLAS12 spectrometer at Jefferson Lab. We report an analysis of the electroproduction of positively charged kaons over a large kinematic range of fractional energy, Bjorken x , transverse momentum, and photon virtualities Q 2 ranging from 1 GeV 2 up to 6 GeV 2 . This is the first published multidimensionally binned CLAS12 measurement of a kaon SIDIS single-spin asymmetry in the valence quark regime. The data provide constraints on the structure function ratio F L U sin ϕ / F U U , where F L U sin ϕ is a quantity with a leading twist of twist-3 that can reveal novel aspects of the quark-gluon correlations within the nucleon. The impact of the data on understanding the underlying reaction mechanisms and their kinematic variation is explored using theoretical models for the different contributing twist-3 parton-distribution functions (PDFs) and fragmentation functions (FFs).
Read moreToward SustainableLagoon Wastewater Treatment: AReview of Nutrient Management Technologies and Their Suitability forSmall Communities
Lagoon wastewatersystems are popular in small communities (<10,000people) due to their cost-effectiveness and energy efficiency. However,these systems struggle to meet regulatory discharge limits for ammonia,total nitrogen, and total phosphorus, emphasizing the need for improvednutrient management. Most existing reviews focus on large-scale mechanicalsystems, leaving a gap for stand-alone lagoon systems in resource-limitedsettings. This systematic review analyzed 1003 peer-reviewed articlesspanning five decades, evaluating nutrient management technologiesfor municipal lagoons. Technologies were categorized by nutrient target,process type, installation location, and development phase. Biologicalprocesses dominate (79%) due to their adaptability and cost-effectiveness,while advanced and hybrid systems are gaining traction. Performancevaried widely based on design, climate, and operational conditions,highlighting the importance of site-specific considerations. To supportcontext-sensitive selection, this study developed the SuitabilityIndex (SIDX), a multicriteria framework incorporating complexity,automation, availability, and operational feasibility. SIDX identifiedseveral applicable and promising technologies for small-communitylagoons. The review also highlighted an evolving focus toward circularity,resource recovery, and emissions reduction, moving beyond traditionalpollutant removal. These insights provide practical guidance to supportadaptive, context-appropriate nutrient management strategies alignedwith current regulatory standards and future environmental goals.
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