CALL FOR PAPERSFOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) in 2026

“…We encourage papers that investigate:•new frameworks for internal accounting structures,•managerial information systems that embed sustainability and transparency,•methodologies that integrate environmental, social, and governance (ESG) dimensions into cost structures, variance analysis, and performance dashboards,•the use of digital tools (AI, big data analytics, predictive modeling, sustainability accounting platforms) that enhance interpretability and responsiveness in managerial reporting,•factors that affect the success of professional accountancy in terms of its social dimension,•the role of management accountants in sustainability reporting and addressing the Sustainable Development Goals (SDGs),•the relationship between strategic performance measurement systems and strategic data analysis,•the use of Beyond Budgeting in the development of accounting innovations.This special issue (SI) aims to build a bridge between theory and applied innovations. …”
Get full text

Mitochondrial DNA Polymorphisms of Peripheral Blood Mononuclear Cells Associated with Sustained Ventricular Tachycardia in Patients with Cardioverter-Defibrillator Implantation Ind... by Tariel Atabekov, Viacheslav Korepanov, Sergey Krivolapov, Mikhail Khlynin, Sergey Afanasiev, Maria Golubenko, Roman Batalov, Sergey Popov

“…Therefore, it is hypothesized that mtDNA genotype could predict the risk of sustained VT (SVT). We aimed to explore whether specific mtDNA polymorphisms of peripheral blood mononuclear cells (PBMC) can serve as biomarkers for predicting the risk of SVT in patients with indications for an implantable cardioverter-defibrillator (ICD). …”
Get full text

Emerging Pathogens and Resistance Mechanisms: Shaping Future Pediatric Antimicrobial Resistance by Jamparapu Pranuthi Roy, Yatakona Supriya, Pachamuthu Balakrishnan, Shanmugam Saravanan, Sathasivam Sivamalar

Get full text

From Reality to Virtuality: Constructing a Social Problem-Oriented TFCD Digital Curation Teaching Method 從實境到虛擬：社會問題導向之TFCD數位策展教學方法建構... by Hsin-Yi Chao

Get full text

Modified quantum regression theorem and consistency with Kubo-Martin-Schwinger condition by Sakil Khan, Bijay Kumar Agarwalla, Sachin Jain

Get full text

Real-Time EEG-Based BCI for Self-Paced Motor Imagery and Motor Execution Using Functional Neural Networks by Mavin Heim, Florian Heinrichs, Michael Hueppe, Fran Nunez, Alexander Szameitat, Muriel Reuter, Stefan M. Goetz, Corinna Weber

Get full text

Analysis of transcriptome and chromatin accessibility changes during the differentiation of human embryonic stem cells into neural progenitor cells by LI Linying, CAI Xiaodong, TONG Ran, YANG Chen, WANG Zhiming, HE Xiaoyu, MA Ziyue, ZHANG Feng, LI Lingjie, ZHOU Junmei

Get full text

The Energy Sharing Timescale in an Analytic Framework for Common Envelope Hydrodynamics by Rosa Wallace Everson, Morgan MacLeod, Enrico Ramirez-Ruiz

Get full text

Automatic Identification of Critical Damage Value with In-situ Shearing Test and Notched Plate Tensile Test with Image Analysis by Yoshida Yoshinori, Kutsukake Asuka

Get full text

The clinical utility and cost impact of cystatin C measurement in the diagnosis and management of chronic kidney disease: A primary care cohort study. by Adam Shardlow, Natasha J McIntyre, Simon D S Fraser, Paul Roderick, James Raftery, Richard J Fluck, Christopher W McIntyre, Maarten W Taal

Get full text

A Framework for High-Spatiotemporal-Resolution Soil Moisture Retrieval in China Using Multi-Source Remote Sensing Data by Zhuangzhuang Feng, Xingming Zheng, Xiaofeng Li, Chunmei Wang, Jinfeng Song, Lei Li, Tianhao Guo, Jia Zheng

Get full text

The Emerging Role of Omics-Based Approaches in Plant Virology by Viktoriya Samarskaya, Nadezhda Spechenkova, Natalia O. Kalinina, Andrew J. Love, Michael Taliansky

Get full text

Multi - dimensional mechanism analysis of Choerospondias axillaris (Roxb.) Burtt et Hill in treating kidney stones: network pharmacology, molecular docking and in vitro experimenta... by Meiqi Qiu, Senhua Li, Yu Zhang, Jiaoxia Yan, Shiting Qin, Xijing Yin, Yujun Li, Chunhui Zeng, Ke Yang

Get full text

Unlocking Deep Learning: How Self-Regulated Learning Shapes Chinese Students’ Online Course Experiences by Lingli Li, Shuqing Chen, Pingping Tang, Kai Lv, Ping Li, Yunying Xu

Get full text

The Impact of Artificial Intelligence Attitudes and Acceptance on Critical Thinking Motivation among Nursing Students in Saudi Arabia by Ayman Mohamed El-Ashry, Nagla Saleh Al Saleh, Nora Ghalib AlOtaibi, Turki Zuhaymil Almutairi, Lujain Adel Sallam, Muhanna M. Alnassar, Khloud Abdulhadi Alshehri, Sahar Abdulkarim Al-Ghareeb, Raiza Abdullah Al-Otaibi, Wejdan Munahi Almutairi, Sameer A Alkubati, Mona Metwally El-Sayed

Get full text

Primary Controlling Factors of Apatite Trace Element Composition and Implications for Exploration in Orogenic Gold Deposits by Genshen Cao, Huayong Chen, Yu Zhang, Weipin Sun, Junfeng Zhao, Hongtao Zhao, Hao Wang

Get full text

Forecasting Alisadr Cave Tourism Demand using Combination of Short-term and Long-term Forecasts by Elaheh Malekzadeh Hamedani, Marjan Kaedi, Zahra Zojaji

Get full text

The method of investigation of basic project parameters of microsatellite by random search by V. N. Blinov, A. I. Lukyanchik, V. V. Shalay

Get full text

Data Analysis Subsystem as a Way of Automating Monitoring and Analysis Processes for Prices in Online Stores by Alla Vsevolodova, Olga Kartasheva

Get full text

Neural insights on expert surgeons’ mental workload during live robotic surgeries by Chiho Lim, Marian Obuseh, Jackie Cha, James Steward, Chandru Sundaram, Denny Yu

Get full text