Atlantic International University, Inc. (AIU) is a private for-profit distance learning university based in Honolulu, Hawaii. It was founded in December 1998 as Atlantic University, Inc. It offers undergraduate and graduate degrees including doctorates.
The advent of large language models (LLMs) has marked a turning point in artificial intelligence applications within healthcare. Med-PaLM 2, developed by Google, stands out as a specialized model trained on medical data that has demonstrated expert-level performance on the USMLE. This literature review explores the educational potential of Med-PaLM 2 across different learner levels—medical students, residents, and practicing physicians. It evaluates the benefits, limitations, and contextual challenges of adopting such AI tools in the Arab world, particularly in remote education and clinical skills laboratories. While Med-PaLM 2 offers new opportunities for personalized learning and simulation-based training, its integration must be guided by ethical frameworks, policy development, and regional adaptation efforts to ensure equitable and effective implementation.
Management accounting strategy is a relatively new phenomenon in accounting. Management accounting in support of strategy, explores how management accounting can support the strategic management process of analysis, formulation, implementation, evaluation, monitoring, and control (Hopper, 2000). A management accountant must be knowledgeable about the operations of the company in order to bring value to it. In addition to accounting techniques, management accountants have access to strategy models and frameworks in their toolbox. Equipped with these diverse tools, the management accountant can make a substantial contribution to the company's worth. The main goal of management accounting is to give managers the information they need to run the company. As part of this, the organization's operational, business, and strategic decision-making processes are supported (Hilton et al., 2011). Many conventional accounting methods are said to be too inwardly focused, mainly financial in nature, and more appropriate for assisting with operational than with strategic decision making. Beginning in the early 1980s, writers proposed that accountants should conduct market research and offer information about rivals and competitors (Hopper, 2000). Accounting methods that prioritised the strategic elements of the company were distinguished from the more conventional, tried-and-true methods by using the term "strategic management accounting." This led to studies on the adoption of strategic management accounting techniques; however, the term is still uncommon among practicing accountants, and the applicability of these techniques is questionable. Organisations now operate in a more complex, dynamic, and unpredictable business environment. There isn't a better moment for management accountants to reach their full potential in aiding and assisting with the organization's strategic initiatives. Supporting all tiers of management during the course of the strategic management process is the goal of management accounting as strategy support. In order to highlight the connection between management accounting and strategy in the use of accounting data to further a company's strategic objectives, I have tried to examine management accounting from a wide perspective. I'll also look at how management accounting aids in the creation of complete and accurate financial statements for internal use, the assessment of outside data on rivals and industry trends, the conversion of goals into budgets and targets, and the tracking and management of business performance.
This study examined the impact of community-based approaches on natural resource management in Sapo National Park, Sinoe County, Liberia, covering the period 2020–2024. Despite being Liberia’s largest protected area and a critical biodiversity hotspot hosting endangered species such as the pygmy hippopotamus and forest elephants, the park faces persistent threats from illegal mining, poaching, and weak enforcement mechanisms. A mixed-methods research design employing an explanatory sequential approach was utilized, combining quantitative data from 149 community respondents with qualitative interviews from park management staff, community leaders, and key stakeholders (total N = 237). Data were analyzed using descriptive statistics and multiple linear regression analysis. The findings revealed that community-based approaches are characterized by high levels of active participation (overall mean = 4.25), strong resource tenure security (mean = 4.30), transparent benefit-sharing mechanisms (mean = 4.22), effective capacity building (mean = 4.23), and robust local governance structures (mean = 4.34). Natural resource management strategies demonstrated positive outcomes in biodiversity conservation (mean = 4.30), sustainable resource use (mean = 4.30), reduction in illegal exploitation (mean = 4.28), improved ecosystem services (mean = 4.01), and community resilience (mean = 3.97). Regression analysis revealed a strong positive relationship (R = 0.799) between community-based approaches and natural resource management outcomes, with the independent variables accounting for 63.8% of the variance in conservation success (R²=0.638, p < 0.001). Capacity building emerged as the most influential predictor (B = 0.713, p < 0.001), followed by local governance structures (B = 0.601, p < 0.001). The study concludes that community-based approaches significantly enhance natural resource management when built on inclusive participation, secure tenure rights, transparent benefit-sharing, and accountable governance.
Grounded in Attachment Theory, the study aimed to investigate the relationship between parental emotional abuse and self-esteem in Pakistan, where empirical evidence on this association remains limited despite the widespread normalization of harsh parenting practices. The study adopted a cross-sectional correlational research design and a purposive sampling technique to collect data from adolescents and young adults aged 15 to 35 years with a minimum educational qualification of matriculation/O-Level. Initially, 280 individuals were approached, among whom 234 fulfilled the inclusion criteria and completed the questionnaire, yielding a response rate of 83.57%. The study administered two questionnaires: the Parental Emotional Abuse Questionnaire and the Rosenberg Self-Esteem Scale (RSES). Correlational analysis revealed a significant negative relationship between parental emotional abuse and self-esteem (r = −.21, p < .001). Regression analysis further indicated that parental emotional abuse significantly predicted lower self-esteem (β = −.21, R² = .04, p < .001). The findings are consistent with Attachment Theory and suggest that parental emotional abuse is associated with lower self-esteem among Pakistani adolescents and young adults. The study emphasized the importance of promoting positive parenting practices and increasing awareness of the long-lasting psychological outcomes of parental emotional abuse to promote healthier self-esteem among adolescents and young adults.
Corporate financial reporting is a crucial aspect of any business organization that enables investors and stakeholders to get an idea about the financial health of the company. This process involves preparing financial statements, reports, and other disclosures that show how a company has performed over a particular period. As businesses grow in size and complexity, it becomes more challenging to manage corporate finances effectively, making accurate reporting even more critical today than ever before Information, communication and globalization has made the preparation of reports very easy because large volume of transactions need to be processed. Quality corporate reporting is very essential for the growth of an organization and thus development of the economy of any country. Over the years the quality of reporting has received global and heightened concern as a result of the role it plays in allowing users of financial statements make economic decisions which to a very large extent talks about the soundness and healthiness of a business firm or organization. According to research scholars, the concept of corporate reporting has continued to gain grounds in the research field of accounting due to the fact that it significantly alters the way that financial business activities are recorded and communicated (Lui, 2019). The increasing decline in the quality of reporting cut across developed, emerging and developing economies; as Trevor et al. (2017), and Johnstone (2019) asserted that firms in United States of America (USA), United Kingdom (UK) and France could not fully achieve their targeted goals, and sustain stakeholder loyalty and expectations due to poor quality of presented financial statements. In China and Hong- Kong, Qian and Chu (2020) stated that firms find it difficult to prepare quality reports and efficiently sustain stakeholder needs which as a result have affected the decision of potential and future investors. Likewise, in developing economies like Africa continent, information technology competency has been one of the major challenges encountered by professional firms which could have hindered their growth and efficiency sustainability (Asikhia et al., 2019).
