In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

The present study addresses adopting the organic and nutritious materials in dairy wastewater as media for cultivation of microalgae, which represent an important source of renewable energy. This study was carried out through cultivation of three types of microalgae; Chlorella sp., Synechococcus, and Anabaena. The results shows the success the cultivation of the Synechococcus and  Chlorella Sp, while the Anabaena microalgae were in low-growth level. The highest growth was in the Synechococcus farm, followed by Chlorella and Anabaena. However, the growth of Synechococcus required 10 days to achieve this increase that re

The environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.

  The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu

The effective application of the method of measuring and evaluating performance according to the Balanced  Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.

The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non

Realizing the full potential of wireless sensor networks (WSNs) highlights many design issues, particularly the trade-offs concerning multiple conflicting improvements such as maximizing the route overlapping for efficient data aggregation and minimizing the total link cost. While the issues of data aggregation routing protocols and link cost function in a WSNs have been comprehensively considered in the literature, a trade-off improvement between these two has not yet been addressed. In this paper, a comprehensive weight for trade-off between different objectives has been employed, the so-called weighted data aggregation routing strategy (WDARS) which aims to maximize the overlap routes for efficient data aggregation and link cost

The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

Several Intrusion Detection Systems (IDS) have been proposed in the current decade. Most datasets which associate with intrusion detection dataset suffer from an imbalance class problem. This problem limits the performance of classifier for minority classes. This paper has presented a novel class imbalance processing technology for large scale multiclass dataset, referred to as BMCD. Our algorithm is based on adapting the Synthetic Minority Over-Sampling Technique (SMOTE) with multiclass dataset to improve the detection rate of minority classes while ensuring efficiency. In this work we have been combined five individual CICIDS2017 dataset to create one multiclass dataset which contains several types of attacks. To prove the eff

Deepfake is a type of artificial intelligence used to create convincing images, audio, and video hoaxes and it concerns celebrities and everyone because they are easy to manufacture. Deepfake are hard to recognize by people and current approaches, especially high-quality ones. As a defense against Deepfake techniques, various methods to detect Deepfake in images have been suggested. Most of them had limitations, like only working with one face in an image. The face has to be facing forward, with both eyes and the mouth open, depending on what part of the face they worked on. Other than that, a few focus on the impact of pre-processing steps on the detection accuracy of the models. This paper introduces a framework design focused on this asp

The Present investigation includes the isolation and identification of Pseudomonas aeruginosa for different cases of hospital contamination from 1/ 6/2003 to 30/9/2004, the identification of bacteria depended on morphological , cultural and biochemical characters, 37 of isolates were diagnosed from 70 smears from wounds and burns beside 25 isolates were identified from 200 smears taken from operation theater and hospital wards including the floors , walls , sources of light and operation equipment the sensitivity of all isolates to antibiotic were done , which exhibited complete sensitivity to Ciprofloxacin , Ceftraixon, Tobromycin and Gentamysin ,while they were complete resist to Amoxcillin , Tetracyclin , Nitrofurantion , Clindamycin C

This study detects the presence of cholesterol in an Iraqi plant named Suaeda baccata Forsk of the family Chenopodiacae, wildly and widely grown in Iraq. The absence of any publication concerning the sterol content of this Suaeda specie, and the industrial importance of cholesterol depending on its role as a precursor in the synthesis of some hormones, like progesterone, acquired this study its value. The investigations revealed the presence of cholesterol that was proved by TLC together with the standard compound cholesterol, and anisaldehyde spray reagent using three different solvent systems, then authenticated by HPLC, in which the reten