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

Cost estimation is considered one of the important tasks in the construction projects management. The precise estimation of the construction cost affect on the success and quality of a construction project. Elemental estimation is considered a very important stage to the project team because it represents one of the key project elements. It helps in formulating the basis to strategies and execution plans for construction and engineering.  Elemental estimation, which in the early stage, estimates the construction costs depending on  . minimum details of the project so that it gives an indication for the initial design stage of a project. This paper studies the factors that affect the elemental cost estimation as well as the rela

Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

     In this research, several estimators concerning the estimation are introduced. These estimators are closely related to the hazard function by using one of the nonparametric methods namely the kernel function for censored data type with varying bandwidth and kernel boundary. Two types of bandwidth are used:  local bandwidth and global bandwidth. Moreover, four types of boundary kernel are used namely: Rectangle, Epanechnikov, Biquadratic and Triquadratic and the proposed function was employed with all kernel functions. Two different simulation techniques are also used for two experiments to compare these estimators. In most of the cases, the results have proved that the local bandwidth is the best for all the

The aim of this paper is to design suitable neural network (ANN) as an alternative accurate tool to evaluate concentration of Copper in contaminated soils. First, sixteen (4x4) soil samples were harvested from a phytoremediated contaminated site located in Baghdad city in Iraq. Second, a series of measurements were performed on the soil samples. Third, design an ANN and its performance was evaluated using a test data set and then applied to estimate the concentration of Copper. The performance of the ANN technique was compared with the traditional laboratory inspecting using the training and test data sets. The results of this study show that the ANN technique trained on experimental measurements can be successfully applied to the rapid est

Journal of Physics: Conference Series PAPER • THE FOLLOWING ARTICLE ISOPEN ACCESS Estimate the Rate of Contamination in Baghdad Soils By Using Numerical Method Luma Naji Mohammed Tawfiq1, Nadia H Al-Noor2 and Taghreed H Al-Noor1 Published under licence by IOP Publishing Ltd Journal of Physics: Conference Series, Volume 1294, Issue 3 Citation Luma Naji Mohammed Tawfiq et al 2019 J. Phys.: Conf. Ser. 1294 032020 DOI 10.1088/1742-6596/1294/3/032020 DownloadArticle PDF References Download PDF 135 Total downloads 88 total citations on Dimensions. Turn on MathJax Share this article Share this content via email Share on Facebook (opens new window) Share on Twitter (opens new window) Share on Mendeley (opens new window) Hide article and author

Attempts were made to improve solubility and the liquisolid technology dissolving of medication flurbiprofen. Liquisolid pill was developed utilizing transcutol-HP, polyethylene glycol 400, Avecil PH 102 carrier material and Aerosil 200 layer coating material. Suitable excipient amounts were determined to produce liquisolid powder using a mathematical model. On the other hand, flurbiprofen tablet with the identical composition, directly compressed, was manufactured for comparison without the addition of any unvolatile solvent. Both powder combination characterizations and after-compression tablets were evaluated. The pure drug and physical combination, and chosen liquisolid tablets were studied in order to exclude interacting with t

Breast cancer is a heterogeneous disease characterized by molecular complexity. This research utilized three genetic expression profiles—gene expression, deoxyribonucleic acid (DNA) methylation, and micro ribonucleic acid (miRNA) expression—to deepen the understanding of breast cancer biology and contribute to the development of a reliable survival rate prediction model. During the preprocessing phase, principal component analysis (PCA) was applied to reduce the dimensionality of each dataset before computing consensus features across the three omics datasets. By integrating these datasets with the consensus features, the model's ability to uncover deep connections within the data was significantly improved. The proposed multimodal deep

The aim of this paper is to evaluate the rate of contamination in soils by using accurate numerical method as a suitable tool to evaluate the concentration of heavy metals in soil. In particular, 2D –interpolation methods are applied in the models of the spread the metals in different direction.The paper illustrates the importance of the numerical method in different applications, especially nvironment contamination. Basically, there are many roles for approximating functions. Thus, the approximating of function namely the analytical expression may be expressed; the most common type being is polynomials, which are the easy implemented and simplest methods of approximation. In this paper the divided difference formula is used and extended