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

Background: Fast dissolving oral drug delivery system is solid dosage form which disintegrates or dissolves within second when placed in the mouth without need of water or chewing. In present investigation, an attempt has been made to develop oral fast dissolving film of calcium channel blocker lacidipine. Method: Five formulas were prepared by solvent casting method using HPMC (METOLOSE)® as a film forming polymer and evaluated for their physical characteristics such as thickness, weight variation, folding endurance, drug content, disintegration time and in vitro drug release. The compatibility of the drug in the formulation was confirmed by FTIR and DSC studies. Result and Conclusion: The optimized formula F1 showed minimum in vitr

In 2020 one of the researchers in this paper, in his first research, tried to find out the Modified Weighted Pareto Distribution of Type I by using the Azzalini method for weighted distributions, which contain three parameters, two of them for scale while the third for shape.This research compared the distribution with two other distributions from the same family; the Standard Pareto Distribution of Type I and the Generalized Pareto Distribution by using the Maximum likelihood estimator which was derived by the researchers for Modified Weighted Pareto Distribution of Type I, then the Mont Carlo method was used–that is one of the simulation manners for generating random samples data in different sizes ( n= 10,30,50), and in di

Substantial research has been performed on Building Information Modeling (BIM) in various topics, for instance, the use and benefit of BIM in design, construction, sustainable environment building, and Facility assets over the past several years. Although there are various studies on these topics, Building Information Modeling (BIM) awareness through facilities management is still relatively poor. The researcher's interest is increased in BIM study is based heavily upon the perception that it can facilitate the exchange and reuse of information during various project phases. This property and others can be used in the Iraqi Construction industry to motivate the government to eliminate the change resistance to use innovat

Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a

Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a

The objective of this study is to evaluate the bacterial count and heavy metal concentration of river water on fish micronuclei. Fish and water samples are carried out in 1 May to 1 June 2013 from Tigris River. A total of fifty three fish sample are studied. The bacteriological quality of water showed that the total viable count is ranged from 150×103 to 352×103 cfu/ml and fecal coliform counts was 1250 cell/100ml during the study period. All the metals (Cu, Hg, Pb, and Zn) are within the normal limit, but Cd was slightly elevated in river water samples. The appearance of micronuclei in red blood cells of all fish species is detect , by recording a larger number of it, in ( Abu Alsomere , Hishne , Bannini Kaber al fam & Karkoor

Today, the science of artificial intelligence has become one of the most important sciences in creating intelligent computer programs that simulate the human mind. The goal of artificial intelligence in the medical field is to assist doctors and health care workers in diagnosing diseases and clinical treatment, reducing the rate of medical error, and saving lives of citizens. The main and widely used technologies are expert systems, machine learning and big data. In the article, a brief overview of the three mentioned techniques will be provided to make it easier for readers to understand these techniques and their importance.