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 business environment is witnessing great and rapid developments due to the economic and technological development that has caused damage to human beings, which requires the need to reduce this damage and work to protect the environment and participate in supporting the social aspects. This requires economic resources to be realized by the economic units. Economic development in preserving the environment that has caused damage and supporting the social aspects that preserve human rights, enhance their position and satisfy their needs in society. Global professional organizations, the United Nations and stakeholder representatives have been issuing the Global Reporting Initiative (GRI) to find guidelines for the preparation of

In this paper Hermite interpolation method is used for solving linear and non-linear second order singular multi point boundary value problems with nonlocal condition. The approximate solution is found in the form of a rapidly convergent polynomial. We discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems. The examples to demonstrate the applicability and efficiency of the method have been given.

The Wang-Ball polynomials operational matrices of the derivatives are used in this study to solve singular perturbed second-order differential equations (SPSODEs) with boundary conditions. Using the matrix of Wang-Ball polynomials, the main singular perturbation problem is converted into linear algebraic equation systems. The coefficients of the required approximate solution are obtained from the solution of this system. The residual correction approach was also used to improve an error, and the results were compared to other reported numerical methods. Several examples are used to illustrate both the reliability and usefulness of the Wang-Ball operational matrices. The Wang Ball approach has the ability to improve the outcomes by minimi

Back ground: Visceral leishmaniasis is endemic in the
middle and south of Iraq, it involves mostly infants. The
disease is observed mainly among rural areas that are far
from equipped medical centers. Therefore, there is a need
for anon- invasive, cost- effective, reliable, easily
available and fast method of diagnosis of this dngerous
disease.
Objective: The aim was to compare the validity and
predictive values of the recombinant K39 antigen (rK39)
test with that of the indirect fluorescent antibody test
(IFAT) test (the usual laboratory method) in the detection
of visceral leishmaniasis.
Methods: A Cross-sectional study was done in ALMansour Pediatric Hospital (in AL-Rusafa), and Central
Pediatric

This paper is devoted to introduce weak and strong forms of fibrewise fuzzy ω-topological spaces, namely the fibrewise fuzzy -ω-topological spaces, weakly fibrewise fuzzy -ω-topological spaces and strongly fibrewise fuzzy -ω- topological spaces. Also, Several characterizations and properties of this class are also given as well. Finally, we focused on studying the relationship between weakly fibrewise fuzzy -ω-topological spaces and strongly fibrewise fuzzy -ω-topological spaces.

This paper explores a fuzzy-logic based speed controller of an interior permanent magnet synchronous motor (IPMSM) drive based on vector control. PI controllers were mostly used in a speed control loop based field oriented control of an IPMSM. The fundamentals of fuzzy logic algorithms as related to drive control applications are illustrated. A complete comparison between two tuning algorithms of the classical PI controller and the fuzzy PI controller is explained. A simplified fuzzy logic controller (FLC) for the IPMSM drive has been found to maintain high performance standards with a much simpler and less computation implementation. The Matlab simulink results have been given for different mechanical operating conditions. The simulated

Applications of nonlinear, time variant, and variable parameters represent a big challenge in a conventional control systems, the control strategy of the fuzzy systems may be represents a simple, a robust and an intelligent solution for such applications.

This paper presents a design of fuzzy control system that consists of three sub controllers; a fuzzy temperature controller (FC_T), a fuzzy humidity controller (FC_H) and a ventilation control system; to control the complicate environment of the greenhouse (GH) using a proposed multi-choice control system approach. However, to reduce the cost of the crop production in the GH, the first choice is using the ventilation system to control the temperature and humidit

This research study Blur groups (Fuzzy Sets) which is the perception of the most modern in the application in various practical and theoretical areas and in various fields of life, was addressed to the fuzzy random variable whose value is not real, but the numbers Millbh because it expresses the mysterious phenomena or uncertain with measurements are not assertive. Fuzzy data were presented for binocular test and analysis of variance method of random Fuzzy variables , where this method depends on a number of assumptions, which is a problem that prevents the use of this method in the case of non-realized.