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

 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.

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

Rationing is a commonly used solution for shortages of resources and goods that are vital for the citizens of a country. This paper identifies some common approaches and policies used in rationing as well asrisks that associated to suggesta system for rationing fuelwhichcan work efficiently. Subsequently, addressing all possible security risks and their solutions. The system should theoretically be applicable in emergency situations, requiring less than three months to implement at a low cost and minimal changes to infrastructure.

Abstract:

The research aims to monitor the image of the man in the group (The Cart and the Rain) by the storyteller (Badiaa Amin); With the aim of highlighting an aspect of feminist writing, especially with regard to the relationship of women to men, and determining the form adopted by the storyteller in drawing the features of men.

The research used the descriptive-analytical method in the space of its textual formation, which aims to stand on the text and deconstruct its narrative significance. To provide a comprehensive picture of it.

Three images of the man appeared in the group's stories, represented by (the authoritarian, the negative, and the positive), and the image of the authoritarian ma

Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

This study aims to identify both the importance of using (LinkedIn) and its drawbacks for researchers and specialists in the field of information and knowledge technologies. The study relied mainly on the statistical method (analytical method) from the collection of data tools (questionnaire) that was distributed electronically (Google Forms) to the sample community of (55) instructors. The feedback received illustrates that (46) instructors among those who participated in the questionnaire subscribed to (LinkedIn) and the rest did not. Their data was analyzed statistically, and the general arithmetic mean and the hypothetical mean was extracted for them to achieve the objectives of the study and prove their hypotheses. The site positively