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The theory of convergent between standard and optimal cost supporting actual cost in an Enterprise: بحث تطبيقي في معمل الألبسة الرجالية في النجف للفترة من 2007-2020
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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 the optimum costs are close in terms of meaning and content with the standard costs, because both were aimed at achieving the optimum utilization of production elements and reaching the zero damage stage and making maximum use of waste or damage at the beginning of the manufacture of atypical products and reducing the actual costs to the lowest level Possible, as well as the research found that the economic unit (the research sample) can benefit from the process of convergence of the concept of standard cost with optimal costs in support of actual costs in practice.

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Publication Date
Wed Oct 01 2014
Journal Name
Iosr Journal Of Mathematics
Flow through an Oscillating Rectangular Duct for Generalized Oldroyd-B Fluid with Fractional Derivatives
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The analytic solution for the unsteady flow of generalized Oldroyd- B fluid on oscillating rectangular duct is studied. In the absence of the frequency of oscillations, we obtain the problem for the flow of generalized Oldroyd- B fluid in a duct of rectangular cross- section moving parallel to its length. The problem is solved by applying the double finite Fourier sine and discrete Laplace transforms. The solutions for the generalized Maxwell fluids and the ordinary Maxwell fluid appear as limiting cases of the solutions obtained here. Finally, the effect of material parameters on the velocity profile spotlighted by means of the graphical illustrations

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Publication Date
Fri Jul 01 2016
Journal Name
International Journal Of Modern Trends In Engineering And Research (ijmter)
An image processing oriented optical mark reader based on modify multi-connect architecture (MMCA)
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Optical Mark Recognition (OMR) is the technology of electronically extracting intended data from marked fields, such as squareand bubbles fields, on printed forms. OMR technology is particularly useful for applications in which large numbers of hand-filled forms need to be processed quickly and with a great degree of accuracy. The technique is particularly popular with schools and universities for the reading in of multiple choice exam papers. This paper proposed OMRbased on Modify Multi-Connect Architecture (MMCA) associative memory, its work in two phases: training phase and recognition phase. The proposed method was also able to detect more than one or no selected choice. Among 800 test samples with 8 types of grid answer sheets and tota

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Publication Date
Fri Jan 10 2025
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Modified LASS Method Suggestion as an additional Penalty on Principal Components Estimation – with Application-
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This research deals with a shrinking method concernes with the principal components similar to that one which used in the multiple regression “Least Absolute Shrinkage and Selection: LASS”. The goal here is to make an uncorrelated linear combinations from only a subset of explanatory variables that may have a multicollinearity problem instead taking the whole number say, (K) of them. This shrinkage will force some coefficients to equal zero, after making some restriction on them by some "tuning parameter" say, (t) which balances the bias and variance amount from side, and doesn't exceed the acceptable percent explained variance of these components. This had been shown by MSE criterion in the regression case and the percent explained v

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Publication Date
Thu Apr 01 2021
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Pushing towards ehealth for iraqi hypertensives: an integrated class association rules into SECI model
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<span lang="EN-GB">This paper highlights the barriers that have led to a delay in the implementation of E-Health services in Iraq. A new framework is proposed to improve the E-Health sector using a SECI model which describes how explicit and tacit knowledge is generated, transferred, and recreated in organizations through main stages (socialization, externalization, combination and internalization). Class association rules (CARs) is integrated to mine the SECI model by extracting related rules which correspond to the medical advice. The proposed framework (SECICAR) can be done through a web portal to assemble healthcare professionals, patients in one environment. SECICAR will be applied to the hypertension community to show th

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
An Evolutionary-Based Mutation With Functional Annotation to Identify Protein Complexes Within PPI Networks
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     The research deals with an evolutionary-based mutation with functional annotation to identify protein complexes within PPI networks. An important field of research in computational biology is the difficult and fundamental challenge of revealing complexes in protein interaction networks. The complex detection models that have been developed to tackle challenges are mostly dependent on topological properties and rarely use the biological  properties of PPI networks. This research aims to push the evolutionary algorithm to its maximum by employing gene ontology (GO) to communicate across proteins based on biological information similarity for direct genes. The outcomes show that the suggested method can be utilized to improve the

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
An Efficient Method for Stamps Recognition Using Histogram Moment with Haar Wavelet Sub-bands
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     One major problem facing some environments, such as insurance companies and government institutions, is when a massive amount of documents has to be processed every day. Thus, an automatic stamp recognition system is necessary. The extraction and recognition of a general stamp is not a simple task because it may have various shapes, sizes, backgrounds, patterns, and colors. Moreover, the stamp can be printed on documents with bad quality and rotation with various angles. Our proposed method presents a new approach for the preprocessing and recognition of color stamp images. It consists of four stages, which are stamp extraction, preprocessing, feature extraction, and matching. Stamp extraction is achieved to isol

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Publication Date
Thu May 28 2020
Journal Name
Iraqi Journal Of Science
Some Geometric Properties for an Extended Class Involving Holomorphic Functions Defined by Fractional Calculus
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The main objective of" this paper is to study a subclass of holomrphic and univalent functions with negative coefficients in the open unit disk U= defined by Hadamard Product. We obtain coefficients estimates, distortion theorem , fractional derivatives, fractional integrals, and some results.

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
COVID-19 Detection via Blood Tests using an Automated Machine Learning Tool (Auto-Sklearn)
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     Widespread COVID-19 infections have sparked global attempts to contain the virus and eradicate it. Most researchers utilize machine learning (ML) algorithms to predict this virus. However, researchers face challenges, such as selecting the appropriate parameters and the best algorithm to achieve an accurate prediction. Therefore, an expert data scientist is needed. To overcome the need for data scientists and because some researchers have limited professionalism in data analysis, this study concerns developing a COVID-19 detection system using automated ML (AutoML) tools to detect infected patients. A blood test dataset that has 111 variables and 5644 cases was used. The model is built with three experiments using Python's Auto-

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Publication Date
Sat Nov 27 2021
Journal Name
Lecture Notes In Civil Engineering
An Experimental Study on Concavely Curved Soffit Reinforced Concrete Beams Externally Bonded with FRP
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Publication Date
Mon Apr 03 2023
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
An Integrated Grasshopper Optimization Algorithm with Artificial Neural Network for Trusted Nodes Classification Problem
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Wireless Body Area Network (WBAN) is a tool that improves real-time patient health observation in hospitals, asylums, especially at home. WBAN has grown popularity in recent years due to its critical role and vast range of medical applications. Due to the sensitive nature of the patient information being transmitted through the WBAN network, security is of paramount importance. To guarantee the safe movement of data between sensor nodes and various WBAN networks, a high level of security is required in a WBAN network. This research introduces a novel technique named Integrated Grasshopper Optimization Algorithm with Artificial Neural Network (IGO-ANN) for distinguishing between trusted nodes in WBAN networks by means of a classifica

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