The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

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

Media and communication's research are varied in accordance to research approaches' variety which seeks to reach convergent social, psycholo

This paper deal with the estimation of the shape parameter (a) of Generalized Exponential (GE) distribution when the scale parameter (l) is known via preliminary test single stage shrinkage estimator (SSSE) when a prior knowledge (a₀) a vailable about the shape parameter as initial value due past experiences as well as suitable region (R) for testing this prior knowledge.

The Expression for the Bias, Mean squared error [MSE] and Relative Efficiency [R.Eff(×)] for the proposed estimator are derived. Numerical results about beha

The majority of statisticians, if not most of them, are primarily concerned with the theoretical aspects of their field of work rather than their application to the practical aspects. Its importance as well as its direct impact on the development of various sciences. Although the theoretical aspect is the first and decisive basis in determining the degree of accuracy of any research work, we always emphasize the importance of the applied aspects that are clear to everyone, as well as its direct impact on the development of different sciences. The measurements of public opinion is one of the most important aspects of the application of statistics, which has taken today, a global resonance and has become a global language that everyone can

Media and communication's research are varied in accordance to research approaches' variety which seeks to reach convergent social, psychological, political, economic, and technical point of views. Its main aim is to assimilate all the new variables in the communicative method, especially, social media sites research; concerning their methodology, tools and theories. It is due to their diverse - developed applications and their increased rates of public use becoming irreplaceable in our daily life. It is well reflected by their consequent impact on the the public beside their role in changing its views.

This clarifies the notable increase of scientific research that concern them manifesting the dialectica

The study aims to identify the mechanical and electrical activities of the heart according to the energy systems of advanced players and to detect the differences between the energy systems in terms of the mechanical and electrical activities of the heart for advanced players. It was clear from the results of the significance of the differences between the three groups according to the energy systems of the advanced players in all research variables that (the non-oxygenic system "Lactic"), which represents the advanced players in the arches (800 m, 1500 m) was the first in most tests of mechanical and electrical activities of the heart, which is (Margaria-Kalamen, Wingate, systolic muscle strength of the heart FC, Stroke Volume SV

An oxidative polymerization approach was used to create polyaniline (PANI) and Fe₂O₃ /PANI nanoparticle combination. Various characterization approaches were used to investigate the structural, morphological, and Fe₂O₃ /PANI nanoparticle structures. The findings support the synthesis of polycrystalline nanoparticle PANI and Fe₂O₃ /PANI spherical nanoparticle composites. Gram-positive bacteria are tested for antibacterial activity. Various quantities of Nanoparticles of PANI and Fe₂O₃ /PANI nanoparticle composites were used to test Staph-aureus and gram-negative bacteria, E-coli, and candida species. PANI has antibacterial properties against all microo

The current work reports a new Schiff base [N1-benzylidenebenezene-1,2-diamine(L) = C20H16N2] has been synthesized from benzaldehyde (C6H5CHO) and O- aminoaniline (O-C6H4(NH2)2. Metal mixed ligand complexes of the Schiff base were prepared from chloride salts of Zn(II), Cd(II) and Hg(II) in ethanol and 8-hydroxyquinoline(8HQ)(C9H7NO) containing sodium hydroxide. All the complexes were characterized on the basis of their; FT-IR and U.V spectra, melting point, molar conductance, and determination of the percentage of the metal in the complexes by flame (AAS). In the all complexes, (8HQ) behaves as a bidentate ligand as primary ligand through –-OH phenolic group and –N groups of pyridine group. Also, the prepared ligand (L) was bidentate i

  This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented