In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost lea

The demand for single photon sources in quantum key distribution (QKD) systems has necessitated the use of weak coherent pulses (WCPs) characterized by a Poissonian distribution. Ensuring security against eavesdropping attacks requires keeping the mean photon number (µ) small and known to legitimate partners. However, accurately determining µ poses challenges due to discrepancies between theoretical calculations and practical implementation. This paper introduces two experiments. The first experiment involves theoretical calculations of µ using several filters to generate the WCPs. The second experiment utilizes a variable attenuator to generate the WCPs, and the value of µ was estimated from the photons detected by the BB

Prostate cancer is the commonest male cancer and the second leading cause of cancer-related death in men. Over many decades, prostate cancer detection represented a continuous challenge to urologists. Although all urologists and pathologists agree that tissue diagnosis is essential especially before commencing active surgical or radiation treatment, the best way to obtain the biopsy was always the big hurdle. The heterogenicity of the tumor pathology is very well seen in its radiological appearance. Ultrasound has been proven to be of limited sensitivity and specificity in detecting prostate cancer. However, it was the only available targeting technique for years and was used to guide biopsy needle passed transrectally or transperineally

Klebsiella pneumoniae is an adaptable pathogen that forms biofilms on a variety of surfaces. This study's objective was to identify the presence of fimbrial genes (types 1 and 3) in K. pneumoniae strains isolated from various clinical sources based on their antibiotic resistance and ability to form biofilms. According to identification utilizing the vitek 2 technology and confirmation by molecular identification targeting the 16S rRNA gene with a particular primer, forty isolates were identified from clinical specimens. The vitek 2 compact system was utilized to evaluate the antibiotic susceptibility of all the isolates. The findings revealed a range of resistance percentages, including 52.5% for Penicillin, 40.5% for Trimethoprim/S

Aims: The aim of this study was to evaluate the value and accuracy of longitudinal strain in detection of coronary artery disease compared to coronary angiography. Results: The left ventricular longitudinal strain-speckle tracking showed evidence of stenosis of left anterior descending artery, circumflex artery and right coronary artery in (86.1%), (76.4%), and (84.7%) respectively. For the stenosis in left anterior descending artery, the current study showed that the longitudinal strain was a good predictor for presence of significant stenosis with a sensitivity of (93.8%), specificity (75%) and accuracy (91.7%) compared with coronary angiography. For the stenosis in right coronary artery, the left ventricular longitudinal strain had

This study aimed to investigate the prevalence of intestinal helminth infections in humans and detect Toxocara spp. in cats, with a focus on assessing the impact of age and gender on infection rates. Traditional diagnostic methods have historically limited the accurate identification of helminth infections in humans. Analysis of 450 human stool samples revealed an overall helminth infection rate of 5.7% using conventional techniques. The specific infection rates were 0.4% for Strongyloides stercoralis, 0.6% for Schistosoma mansoni, 1.7% for Hymenolepis nana, and 2.8% for Ascaris lumbricoides. Notably, no infections were recorded in the 30–39 and ≥40-year age groups, while the highest infection rate (16.3%, P≤0.01) was observed in indi

This study represents an optical biosensor for early skin cancer detection using cysteine-cupped CdSe/CdS Quantum Dots (QDs). The study optimizes QD synthesis, surface, optical functionalization, and bioconjugation to enhance specificity and sensitivity for early skin cancer cell detection. The research provides insights into QD interactions with skin cancer biomarkers, demonstrating high-contrast, precise cellular imaging. Cysteine-capped CdSe/CdS absorption spectra reveal characteristic peaks for undamaged DNA, while spectral shifts indicate structural changes in skin-cancer-damaged DNA. Additionally, fluorescence spectra show sharp peaks for undamaged DNA and notable shifts and intensity variations when interacting with skin cancer. This