With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

Utilizing the modern technologies in agriculture such as subsurface water retention techniques were developed to improve water storage capacities in the root zone depth. Moreover, this technique was maximizing the reduction in irrigation losses and increasing the water use efficiency. In this paper, a polyethylene membrane was installed within the root zone of okra crop through the spring growing season 2017 inside the greenhouse to improve water use efficiency and water productivity of okra crop. The research work was conducted in the field located in the north of Babylon Governorate in Sadat Al Hindiya Township seventy-eight kilometers from Baghdad city. Three treatments plots were used for the comparison using surface

In this work, the linear properties of Vitamin D₃-5000IU soft gel were investigated by measuring its absorption and fluorescence spectra. It was observed that there was a shift towards longer wavelength within limits (75 nm), with quantitative efficiency equal to (33.58%). The values of absorbance were used to calculate the extinction coefficient, optical refractive index, optical conductivity and optical dielectric constant values.

The non-linear properties of Vitamin D₃-5000IU soft gel was also studied using the Z-Scan technique by using Neodymium-doped Yttrium Garnet (Nd: YAG) continuous laser (CW) emitting in       &n

In this thesis, we introduced some types of fibrewise topological spaces by using a near soft set, various related results also some fibrewise near separation axiom concepts and a fibrewise soft ideal topological spaces. We introduced preliminary concepts of topological spaces, fibrewise topology, soft set theory and soft ideal theory. We explain and discuss new notion of fibrewise topological spaces, namely fibrewise soft near topological spaces, Also, we show the notions of fibrewise soft near closed topological spaces, fibrewise soft near open topological spaces, fibrewise soft near compact spaces and fibrewise locally soft near compact spaces. On the other hand, we studied fibrewise soft near forms of the more essent

     In this article, a new efficient approach is presented to solve a type of partial differential equations, such (2+1)-dimensional differential equations non-linear, and nonhomogeneous. The procedure of the new approach is suggested to solve important types of differential equations and get accurate analytic solutions i.e., exact solutions. The effectiveness of the suggested approach based on its properties compared with other approaches has been used to solve this type of differential equations such as the Adomain decomposition method, homotopy perturbation method, homotopy analysis method, and variation iteration method. The advantage of the present method has been illustrated by some examples.

This paper aims to evaluate the reliability analysis for steel beam which represented by the probability of Failure and reliability index. Monte Carlo Simulation Method (MCSM) and First Order Reliability Method (FORM) will be used to achieve this issue. These methods need two samples for each behavior that want to study; the first sample for resistance (carrying capacity R), and second for load effect (Q) which are parameters for a limit state function. Monte Carlo method has been adopted to generate these samples dependent on the randomness and uncertainties in variables. The variables that consider are beam cross-section dimensions, material property, beam length, yield stress, and applied loads. Matlab software has be

Nowadays, information systems constitute a crucial part of organizations; by losing security, these organizations will lose plenty of competitive advantages as well. The core point of information security (InfoSecu) is risk management. There are a great deal of research works and standards in security risk management (ISRM) including NIST 800-30 and ISO/IEC 27005. However, only few works of research focus on InfoSecu risk reduction, while the standards explain general principles and guidelines. They do not provide any implementation details regarding ISRM; as such reducing the InfoSecu risks in uncertain environments is painstaking. Thus, this paper applied a genetic algorithm (GA) for InfoSecu risk reduction in uncertainty. Finally, the ef