At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .                 

      Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

The topic of the partnership between the public and private sectors with great interest by researchers around the world after making sure that the process of economic and social development depends on a combination of resources and energies and expertise of both the public and private sectors in the creation and operation of the various projects , the economic development of the growing proved the failure of both sectors in achieving greater economic growth Klaaly separately in many countries , especially developing countries with a socialist approach , led one way or another to adopt most of the countries economic reform programs promoted by international organizations and institutions ( such as the IMF and the World Bank ) of i

In some cases, surgeons need to navigate through the computer system for reconfirmation patients’ details and unfortunately surgeons unable to manage both computer system and operation at the same time. In this paper we propose a solution for this problem especially designed for heart surgeon, by introducing voice activation system with 3D visualization of Angiographic images, 2D visualization of Echocardiography processed video and selected patient’s details. In this study, the processing, approximation of the 3D angiography and the visualization of the 2D echocardiography video with voice recognition control are the most challenging work. The work involve with predicting 3D coronary three from 2D angiography image and also image enhan

A content-based image retrieval (CBIR) is a technique used to retrieve images from an image database. However, the CBIR process suffers from less accuracy to retrieve images from an extensive image database and ensure the privacy of images. This paper aims to address the issues of accuracy utilizing deep learning techniques as the CNN method. Also, it provides the necessary privacy for images using fully homomorphic encryption methods by Cheon, Kim, Kim, and Song (CKKS). To achieve these aims, a system has been proposed, namely RCNN_CKKS, that includes two parts. The first part (offline processing) extracts automated high-level features based on a flatting layer in a convolutional neural network (CNN) and then stores these features in a

This work presents an investigation on the fabrication and characterization of Fe doped zeolitic imidazolate framework (ZIF-8) of 1:1 M ratio of Zn:Fe (Fe/Zn-ZIF-8) and adsorption performances of acquired materials. The synthesized Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 materials were characterized for the phase structure, morphology, elemental analysis and surface area by using X-ray diffraction (XRD), Field emission scanning electron microscope (FESEM), Energy Dispersive X-Ray (EDX), and BET surface area, respectively. The results revealed the adsorption capacity was enhanced by incorporation of Fe into ZIF-8 structure. The CR dye adsorption capacities were 287, 219, and 412 mg/g for Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 adsorbers, respectivel

Automatic speaker recognition may achieve remarkable performance in matched training and test conditions. Conversely, results drop significantly in incompatible noisy conditions. Furthermore, feature extraction significantly affects performance. Mel-frequency cepstral coefficients MFCCs are most commonly used in this field of study. The literature has reported that the conditions for training and testing are highly correlated. Taken together, these facts support strong recommendations for using MFCC features in similar environmental conditions (train/test) for speaker recognition. However, with noise and reverberation present, MFCC performance is not reliable. To address this, we propose a new feature 'entrocy' for accurate and robu

The recent emergence of sophisticated Large Language Models (LLMs) such as GPT-4, Bard, and Bing has revolutionized the domain of scientific inquiry, particularly in the realm of large pre-trained vision-language models. This pivotal transformation is driving new frontiers in various fields, including image processing and digital media verification. In the heart of this evolution, our research focuses on the rapidly growing area of image authenticity verification, a field gaining immense relevance in the digital era. The study is specifically geared towards addressing the emerging challenge of distinguishing between authentic images and deep fakes – a task that has become critically important in a world increasingly reliant on digital med