The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

Deep submicron technologies continue to develop according to Moore’s law allowing hundreds of processing elements and memory modules to be integrated on a single chip forming multi/many-processor systems-on-chip (MPSoCs). Network on chip (NoC) arose as an interconnection for this large number of processing modules. However, the aggressive scaling of transistors makes NoC more vulnerable to both permanent and transient faults. Permanent faults persistently affect the circuit functionality from the time of their occurrence. The router represents the heart of the NoC. Thus, this research focuses on tolerating permanent faults in the router’s input buffer component, particularly the virtual channel state fields. These fields track packets f

      The objective of this research is employ the special cases of  function  trapezoid in the composition of fuzzy sets to make decision within the framework of the theory of games traditional to determine the best strategy for the mobile phone networks in the province of  Baghdad and Basra, has been the adoption of different periods of the  functions belonging to see the change happening in the matrix matches and the impact  that the strategies  and decision-making  available to each player and the impact on  societ

Aim: This study aimed to compare different types of ligation methods to obtain maximum tooth movement with the least undesirable rotation. Methods: Titanium brackets bonded to acrylic canine teeth were ligated to straight stainless steel (SS) archwires using four ligation methods (figure-O and figure-8 elastics, SS ligatures, and Leone Slide ligatures). The teeth with the ligatures in place were stored in a water bath at 37ºC for 1 day, 1 week, 2, 4 or 6 weeks before testing. The teeth were retracted through softened wax along the archwire and the amount of tooth movement and degree of rotation were measured. Results: Slide ligatures showed the highest distance of tooth movement and degree of canine rotation followed by figure-O elastics

This study investigates the feasibility of a mobile robot navigating and discovering its location in unknown environments, followed by the creation of maps of these navigated environments for future use. First, a real mobile robot named TurtleBot3 Burger was used to achieve the simultaneous localization and mapping (SLAM) technique for a complex environment with 12 obstacles of different sizes based on the Rviz library, which is built on the robot operating system (ROS) booted in Linux. It is possible to control the robot and perform this process remotely by using an Amazon Elastic Compute Cloud (Amazon EC2) instance service. Then, the map to the Amazon Simple Storage Service (Amazon S3) cloud was uploaded. This provides a database

The study aimed to identify the role of public relations management in its dimensions (mental image, media, advertising, and the public) on green human resource management practices in Jordanian private hospitals in Amman, and this study relied on the quantitative approach (descriptive and analytical) to test hypotheses. Where the questionnaire was relied upon to collect data and their number was (1771) workers, and the study population consisted of workers in the hospitals that were studied on them and their number was 10 hospitals, where 316 questionnaires were distributed, 300 questionnaires were retrieved, and 16 questionnaires were not valid for analysis. That is, 91.7% of the sample, and the study relied on proportional stratified

This study looks into the many methods that are used in the risk assessment procedure that is used in the construction industry nowadays. As a result of the slow adoption of novel assessment methods, professionals frequently resort to strategies that have previously been validated as being successful. When it comes to risk assessment, having a precise analytical tool that uses the cost of risk as a measurement and draws on the knowledge of professionals could potentially assist bridge the gap between theory and practice. This step will examine relevant literature, sort articles according to their published year, and identify domains and qualities. Consequently, the most significant findings have been presented in a manne