The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

After the outbreak of COVID-19, immediately it converted from epidemic to pandemic. Radiologic images of CT and X-ray have been widely used to detect COVID-19 disease through observing infrahilar opacity in the lungs. Deep learning has gained popularity in diagnosing many health diseases including COVID-19 and its rapid spreading necessitates the adoption of deep learning in identifying COVID-19 cases. In this study, a deep learning model, based on some principles has been proposed for automatic detection of COVID-19 from X-ray images. The SimpNet architecture has been adopted in our study and trained with X-ray images. The model was evaluated on both binary (COVID-19 and No-findings) classification and multi-class (COVID-19, No-findings

The work in this paper focuses on the system quality of direct and coherent communication system for two computers. A system quality is represented by Signal to Noise ratio (SNR) and Bit Error Rate (BER). First part of the work includes implementation of direct optical fiber communication system and measure the system quality .The second part of the work include implementation both the( homodyne and heterodyne)coherent optical fiber communication system and measure the system quality . Laser diode 1310 nm wavelength with its drive circuit used in the transmitter circuit . A single mode of 62.11 km optical fiber is selected as transmission medium . A PIN photo detector is used in the receiver circuit. The optical D-coupler was u

 Active worms have posed a major security threat to the Internet, and many research efforts have focused on them. This paper is interested in internet worm that spreads via TCP, which accounts for the majority of internet traffic. It presents an approach that use a hybrid solution between two detection algorithms: behavior base detection and signature base detection to have the features of each of them. The aim of this study is to have a good solution of detecting worm and stealthy worm with the feature of the speed. This proposal was designed in distributed collaborative scheme based on the small-world network model to effectively improve the system performance.

In this work, the external switching dynamics of a Fabry-Perot etalon are studied via optical bistability system simulation. The simulated set-up of this investigation consists of two laser beams; the first beam is continuous (CW) which is considered as a biasing beam and capable of holding the bistable system for a certain range, which we are interested in, from a point that is very close self-switching to a point where the switching is unachievable. The second beam is modulated by passing the first beam through an acousto-optic modulator (AOM) to produce pulses with a minimum rise time and is used as an external source (coherent switching). In this work, we obtained the optical bistable loops by applying absorption coefficient (α) =

Hydroponics is the cultivation of plants by utilizing water without using soil which emphasizes the fulfillment of the nutritional needs of plants. This research has introduced smart hydroponic system that enables regular monitoring of every aspect to maintain the pH values, water, temperature, and soil. Nevertheless, there is a lack of knowledge that can systematically represent the current research. The proposed study suggests a systematic literature review of smart hydroponics system to overcome this limitation. This systematic literature review will assist practitioners draw on existing literature and propose new solutions based on available knowledge in the smart hydroponic system. The outcomes of this paper can assist future r

HM Al-Dabbas, RA Azeez, AE Ali, Iraqi Journal of Science, 2023