The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the

In this study, we investigate the run length properties for the EWMA charts with time - varying control limits, and fast initial Response (FIR), for monitoring the mean of a normal process with a known standard deviation , by using non - homogeneous markov chain approach.

In this paper we use non-polynomial spline functions to develop numerical methods to approximate the solution of 2nd kind Volterra integral equations. Numerical examples are presented to illustrate the applications of these method, and to compare the computed results with other known methods.

Companies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial an

Flexure members such as reinforced concrete (RC) simply supported beams subjected to two-point loading were analyzed numerically. The Extended Finite Element Method (XFEM) was employed for the treatment the non-smooth h behaviour such as discontinuities and singularities. This method is a powerful technique used for the analysis of the fracture process and crack propagation in concrete. Concrete is a heterogeneous material that consists of coarse aggregate, cement mortar and air voids distributed in the cement paste. Numerical modeling of concrete comprises a two-scale model, using mesoscale and macroscale numerical models. The effectiveness and validity of the Meso-Scale Approach (MSA) in modeling of the reinforced concrete beams w

This paper is concerned with introducing and studying the first new approximation operators using mixed degree system and second new approximation operators using mixed degree system which are the core concept in this paper. In addition, the approximations of graphs using the operators first lower and first upper are accurate then the approximations obtained by using the operators second lower and second upper sincefirst accuracy less then second accuracy. For this reason, we study in detail the properties of second lower and second upper in this paper. Furthermore, we summarize the results for the properties of approximation operators second lower and second upper when the graph G is arbitrary, serial 1, serial 2, reflexive, symmetric, tra

Background: Cytology is one of the important diagnostic tests done on effusion fluid. It can detect malignant cells in up to 60% of malignant cases. The most important benign cell present in these effusions is the mesothelial cell. Mesothelial atypia can be striking andmay simulate metastatic carcinoma. Many clinical conditions may produce such a reactive atypical cells as in anemia,SLE, liver cirrhosis and many other conditions. Recently many studies showed the value of computerized image analysis in differentiating atypical cells from malignant adenocarcinoma cells in effusion smears. Other studies support the reliability of the quantitative analysisand morphometric features and proved that they are objective prognostic indices. Method

Concealing the existence of secret hidden message inside a cover object is known as steganography, which is a powerful technique. We can provide a secret communication between sender and receiver using Steganography. In this paper, the main goal is for hiding secret message into the pixels using Least Significant Bit (LSB) of blue sector of the cover image. Therefore, the objective is by mapping technique presenting a model for hiding text in an image. In the model for proposing the secret message, convert text to binary also the covering (image) is divided into its three original colors, Red, Green and Blue (RGB) , use the Blue sector convert it to binary,  hide two bits from the message in  two bits of the least significant b

Digital image manipulation has become increasingly prevalent due to the widespread availability of sophisticated image editing tools. In copy-move forgery, a portion of an image is copied and pasted into another area within the same image. The proposed methodology begins with extracting the image's Local Binary Pattern (LBP) algorithm features. Two main statistical functions, Stander Deviation (STD) and Angler Second Moment (ASM), are computed for each LBP feature, capturing additional statistical information about the local textures. Next, a multi-level LBP feature selection is applied to select the most relevant features. This process involves performing LBP computation at multiple scales or levels, capturing textures at different