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 Navigation Satellite Systems (GNSS) have become an integral part of wide range of applications. One of these applications of GNSS is implementation of the cellular phone to locate the position of users and this technology has been employed in social media applications. Moreover, GNSS have been effectively employed in transportation, GIS, mobile satellite communications, and etc. On the other hand, the geomatics sciences use the GNSS for many practical and scientific applications such as surveying and mapping and monitoring, etc.

In this study, the GNSS raw data of ISER CORS, which is located in the North of Iraq, are processed and analyzed to build up coordinate time series for the purpose of detection the

Background: Knowledge about the prevalence and distribution of pathologies in a particular location is important when a differential diagnosis is being formulated. The aim of this study was to describe the prevalence and the clinicopathological features of odontogenic cysts and tumors affecting the maxilla and to discuss the unusual presentation of those lesions within maxillary sinus.

Materials and Methods: A multicenter retrospective analysis was performed on pathology archives of patients who were diagnosed with maxillary odontogenic cysts and tumors from 2010 to 2020. Data were collected with respect to age, gender and location.

Result: A total of 384 cases was identified, 320 (83.3%) cases were diagnosed as odontogenic

The detection for Single Escherichia Coli Bacteria has attracted great interest and in biology and physics applications. A nanostructured porous silicon (PS) is designed for rapid capture and detection of Escherichia coli bacteria inside the micropore. PS has attracted more attention due to its unique properties. Several works are concerning the properties of nanostructured porous silicon. In this study PS is fabricated by an electrochemical anodization process. The surface morphology of PS films has been studied by scanning electron microscope (SEM) and atomic force microscope (AFM). The structure of porous silicon was studied by energy-dispersive X-ray spectroscopy (EDX). Details of experimental methods and results are given and discussed

Among the different passive techniques heat pipe heat exchanger (HPHE) seems to be the most effective one for energy saving in heating ventilation and air conditioning system (HVAC). The applications for nanofluids with high conductivity are favorable to increase the thermal performance in HPHE. Even though the nanofluid has the higher heat conduction coefficient that dispels more heat theoretically but the higher concentration will make clustering .Clustering is a problem that must be solved before nanofluids can be considered for long-term practical uses. Results showed that the maximum value of relative power is 0.13 mW at nanofluid compared with other concentrations due to the low density of nanofluid at this concentration. For highe

Botnet detection develops a challenging problem in numerous fields such as order, cybersecurity, law, finance, healthcare, and so on. The botnet signifies the group of co-operated Internet connected devices controlled by cyber criminals for starting co-ordinated attacks and applying various malicious events. While the botnet is seamlessly dynamic with developing counter-measures projected by both network and host-based detection techniques, the convention techniques are failed to attain sufficient safety to botnet threats. Thus, machine learning approaches are established for detecting and classifying botnets for cybersecurity. This article presents a novel dragonfly algorithm with multi-class support vector machines enabled botnet

This paper reports a fiber Bragg grating (FBG) as a biosensor. The FBGs were etched using a chemical agent,namely,hydrofluoric acid (HF). This implies the removal of some part of the cladding layer. Consequently, the evanescent field propagating out of the core will be closer to the environment and become more sensitive to the change in the surrounding. The proposed FBG sensor was utilized to detect toxic heavy metal ions aqueous medium namely, copper ions (Cu2+). Two FBG sensors were etched with 20 and 40 μm diameters and fabricated. The sensors were studied towards Cu2+ with different concentrations using wavelength shift as a result of the interaction between the evanescent field and copper ions. The FBG sensors showed