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

    Published 2025-06-01
    “…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. …”
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  20. 43940

    WetCH<sub>4</sub>: a machine-learning-based upscaling of methane fluxes of northern wetlands during 2016–2022 by Q. Ying, Q. Ying, B. Poulter, J. D. Watts, K. A. Arndt, A.-M. Virkkala, L. Bruhwiler, Y. Oh, Y. Oh, B. M. Rogers, S. M. Natali, H. Sullivan, A. Armstrong, A. Armstrong, E. J. Ward, E. J. Ward, L. D. Schiferl, C. D. Elder, C. D. Elder, O. Peltola, A. Bartsch, A. R. Desai, E. Euskirchen, M. Göckede, B. Lehner, M. B. Nilsson, M. Peichl, O. Sonnentag, E.-S. Tuittila, T. Sachs, T. Sachs, A. Kalhori, M. Ueyama, Z. Zhang, Z. Zhang

    Published 2025-06-01
    “…The most important predictor<span id="page2508"/> variables included near-surface soil temperatures (top 40 cm), vegetation spectral reflectance, and soil moisture. Our results, modeled from 138 site years across 26 sites, had relatively strong predictive skill, with a mean <span class="inline-formula"><i>R</i><sup>2</sup></span> of 0.51 and 0.70 and a mean absolute error (MAE) of 30 and 27 nmol m<span class="inline-formula"><sup>−2</sup></span> s<span class="inline-formula"><sup>−1</sup></span> for daily and monthly fluxes, respectively. …”
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