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 technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.
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In many areas, such as simulation, numerical analysis, computer programming, decision-making, entertainment, and coding, a random number input is required. The pseudo-random number uses its seed value. In this paper, a hybrid method for pseudo number generation is proposed using Linear Feedback Shift Registers (LFSR) and Linear Congruential Generator (LCG). The hybrid method for generating keys is proposed by merging technologies. In each method, a new large in key-space group of numbers were generated separately. Also, a higher level of secrecy is gained such that the internal numbers generated from LFSR are combined with LCG (The adoption of roots in non-linear iteration loops). LCG and LFSR are linear structures and outputs
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Rotational Piezoelectric Energy Harvesting (RPZTEH) is widely used due to mechanical rotational input power availability in industrial and natural environments. This paper reviews the recent studies and research in RPZTEH based on its excitation elements and design and their influence on performance. It presents different groups for comparison according to their mechanical inputs and applications, such as fluid (air or water) movement, human motion, rotational vehicle tires, and other rotational operational principal including gears. The work emphasises the discussion of different types of excitations elements, such as mass weight, magnetic force, gravity force, centrifugal force, gears teeth, and impact force, to show their effect
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Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a
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In this paper, mixed spinel Co0.4Zn0.6Fe2O4 ferrite was synthesized by microwave-assisted combustion method. Photocatalytic activity of the as-synthesized sample was investigated against methylene blue dye at room temperature at different exposure times (60-360 min.) under visible light. Phase impurity and surface morphology which are investigated with XRD analysis and field emission- scanning electron microscopy, indicate that a cubic spinel unit cell structure with a crystilite size and lattice constant are 22.5048nm and 8.37Å, respectively. The saturation magnetization exhibited directly from the hysteresis loop is (70.20emu/g). Optical properties for the investigated ferrite
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Cybersecurity refers to the actions that are used by people and companies to protect themselves and their information from cyber threats. Different security methods have been proposed for detecting network abnormal behavior, but some effective attacks are still a major concern in the computer community. Many security gaps, like Denial of Service, spam, phishing, and other types of attacks, are reported daily, and the attack numbers are growing. Intrusion detection is a security protection method that is used to detect and report any abnormal traffic automatically that may affect network security, such as internal attacks, external attacks, and maloperations. This paper proposed an anomaly intrusion detection system method based on a
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