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

 The interest in Multi social skills and self-concept is extremely  important for many of the scholars of education and psychology has taken a great deal in their writings and their interests as they see that social skills training is to make sure of the same, and that whenever enable the individual from acquiring social skills whenever asserted itself.The research aims know social skills and self-concept and their relationship to the children Riyadh age (4-6 years), and the research sample consisted of(200) boys and girls from kindergarten in the city of Baghdad Bjanbey Rusafa second and Karkh second.And to the objectives of the research realized the researcher has built two measures of social skills a

Laser is a powerful device that has a wide range of applications in fields ranging from materials science and manufacturing to medicine and fibre optic communications. One remarkable

The exponential growth of audio data shared over the internet and communication channels has raised significant concerns about the security and privacy of transmitted information. Due to high processing requirements, traditional encryption algorithms demand considerable computational effort for real-time audio encryption. To address these challenges, this paper presents a permutation for secure audio encryption using a combination of Tent and 1D logistic maps. The audio data is first shuffled using Tent map for the random permutation. The high random secret key with a length equal to the size of the audio data is then generated using a 1D logistic map. Finally, the Exclusive OR (XOR) operation is applied between the generated key and the sh

The main intention of this study was to investigate the development of a new optimization technique based on the differential evolution (DE) algorithm, for the purpose of linear frequency modulation radar signal de-noising. As the standard DE algorithm is a fixed length optimizer, it is not suitable for solving signal de-noising problems that call for variability. A modified crossover scheme called rand-length crossover was designed to fit the proposed variable-length DE, and the new DE algorithm is referred to as the random variable-length crossover differential evolution (rvlx-DE) algorithm. The measurement results demonstrate a highly efficient capability for target detection in terms of frequency response and peak forming that was isola

During COVID-19, wearing a mask was globally mandated in various workplaces, departments, and offices. New deep learning convolutional neural network (CNN) based classifications were proposed to increase the validation accuracy of face mask detection. This work introduces a face mask model that is able to recognize whether a person is wearing mask or not. The proposed model has two stages to detect and recognize the face mask; at the first stage, the Haar cascade detector is used to detect the face, while at the second stage, the proposed CNN model is used as a classification model that is built from scratch. The experiment was applied on masked faces (MAFA) dataset with images of 160x160 pixels size and RGB color. The model achieve

Cancer is one of the critical health concerns. Health authorities around the world have devoted great attention to cancer and cancer causing factors to achieve control against the increasing rate of cancer. Carcinogens are the most salient factors that are accused of causing a considerable rate of cancer cases. Scientists, in different fields of knowledge, keep warning people of the imminent attack of carcinogens which are surrounding people in the environment and may launch their attack at any moment. The present paper aims to investigate the linguistic construction of the imminent carcinogen attack in English and Arabic scientific discourse. Such an investigation contributes to enhancing the scientists’ awareness of the linguistic co