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

Global date palm production is steadily increasing and adopting technologies such as unmanned aerial vehicles (UAVs) and deep learning can reduce costs, save time, and improve productivity. To address this issue, the authors have proposed an innovative approach that uses UAVs for high-resolution aerial imaging. These images, collected by the Department of Computer Engineering at Al-Salam University in Baghdad and the Institute of Machine Design, Faculty of Mechanical Engineering, Poznan University of Technology, support improved orchard management, palm counting, and yield estimation. Precise spraying and pollination are also facilitated and accelerated, reducing overall cultivation costs. The proposed methodology involves processing captur

Software-defined networks (SDN) have a centralized control architecture that makes them a tempting target for cyber attackers. One of the major threats is distributed denial of service (DDoS) attacks. It aims to exhaust network resources to make its services unavailable to legitimate users. DDoS attack detection based on machine learning algorithms is considered one of the most used techniques in SDN security. In this paper, four machine learning techniques (Random Forest, K-nearest neighbors, Naive Bayes, and Logistic Regression) have been tested to detect DDoS attacks. Also, a mitigation technique has been used to eliminate the attack effect on SDN. RF and KNN were selected because of their high accuracy results. Three types of ne

Accurate prediction and optimization of morphological traits in Roselle are essential for enhancing crop productivity and adaptability to diverse environments. In the present study, a machine learning framework was developed using Random Forest and Multi-layer Perceptron algorithms to model and predict key morphological traits, branch number, growth period, boll number, and seed number per plant, based on genotype and planting date. The dataset was generated from a field experiment involving ten Roselle genotypes and five planting dates. Both RF and MLP exhibited robust predictive capabilities; however, RF (R² = 0.84) demonstrated superior performance compared to MLP (R² = 0.80), underscoring its efficacy in capturing the nonlinear genoty

Churning of employees from organizations is a serious problem. Turnover or churn of employees within an organization needs to be solved since it has negative impact on the organization. Manual detection of employee churn is quite difficult, so machine learning (ML) algorithms have been frequently used for employee churn detection as well as employee categorization according to turnover. Using Machine learning, only one study looks into the categorization of employees up to date.  A novel multi-criterion decision-making approach (MCDM) coupled with DE-PARETO principle has been proposed to categorize employees. This is referred to as SNEC scheme. An AHP-TOPSIS DE-PARETO PRINCIPLE model (AHPTOPDE) has been designed that uses 2-stage MCDM s

The ability of the human brain to communicate with its environment has become a reality through the use of a Brain-Computer Interface (BCI)-based mechanism. Electroencephalography (EEG) has gained popularity as a non-invasive way of brain connection. Traditionally, the devices were used in clinical settings to detect various brain diseases. However, as technology advances, companies such as Emotiv and NeuroSky are developing low-cost, easily portable EEG-based consumer-grade devices that can be used in various application domains such as gaming, education. This article discusses the parts in which the EEG has been applied and how it has proven beneficial for those with severe motor disorders, rehabilitation, and as a form of communi

Wireless Body Area Sensor Networks (WBASNs) have garnered significant attention due to the implementation of self-automaton and modern technologies. Within the healthcare WBASN, certain sensed data hold greater significance than others in light of their critical aspect. Such vital data must be given within a specified time frame. Data loss and delay could not be tolerated in such types of systems. Intelligent algorithms are distinguished by their superior ability to interact with various data systems. Machine learning methods can analyze the gathered data and uncover previously unknown patterns and information. These approaches can also diagnose and notify critical conditions in patients under monitoring. This study implements two s