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

Resumen

El trabajo se investiga en el realismo y la tradición social que incluye la tragedia Bodas de sangre, del autor español Federico García Lorca. A lo largo de estas páginas se da la luz sobre los temas, acciones, oraciones y palabras que pertenecen a la realidad de la vida española en general y sobre todo en territorio andaluz, en el que ocurren los sucesos de la obra.  Así como las tradiciones sociales que el dramaturgo español contemporáneo abundando a lo largo de su texto, y que han sido tomadas de la herencia popular.

    Literariamente, esta obra se clasifica como Tragedia Moderna, por la razón de que incorpora los elementos necesarios de d

Rainwater harvesting could be a possible solution to decrease the consequences of water scarcity and energy deficiency in Iraq and the Kurdistan Region of Iraq (KRI). This study aims to calculate the water and energy (electricity) saved by rainwater harvesting for rooftops and green areas in Sulaimani city, KR, Iraq. Various data were acquired from different formal entities in Sulaimani city. Moreover, Google Earth and ArcMap 10.4 software were used for digitizing and calculating the total rooftop and green areas. The results showed that for the used runoff coefficients (0.8 and 0.95), the harvested rainwater volumes were 2901563 and 12197131 m³ during the study period (2005 – 2006) and (2019-2020). Moreover, by compa

Magnetic Resonance Imaging (MRI) uses magnetization and radio waves, rather than x-rays to make very detailed, cross- sectional pictures of the brain. In this work we are going to explain some procedures belongs contrast and brightness improvement which is very important in the improvement the image quality such as the manipulation with the image histogram. Its has been explained in this worked the histogram shrink i.e. reducing the size of the gray level gives a dim low contrast picture is produced, where, the histogram stretching of the gray level was distributed on a wide scale but there is no increase in the number of pixels in the bright region. The histogram equalization has also been discuss together with its effects of the improveme

Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin

A content-based image retrieval (CBIR) is a technique used to retrieve images from an image database. However, the CBIR process suffers from less accuracy to retrieve images from an extensive image database and ensure the privacy of images. This paper aims to address the issues of accuracy utilizing deep learning techniques as the CNN method. Also, it provides the necessary privacy for images using fully homomorphic encryption methods by Cheon, Kim, Kim, and Song (CKKS). To achieve these aims, a system has been proposed, namely RCNN_CKKS, that includes two parts. The first part (offline processing) extracts automated high-level features based on a flatting layer in a convolutional neural network (CNN) and then stores these features in a

The mediation system is based on settling the dispute amicably through the intervention of a third party by bringing views closer away from the judiciary, which is an amicable way to settle disputes, which disputants resort to voluntarily, but some Western legislation has begun to impose resorting to mediation to settle disputes compulsorily, to take advantage of its advantages, get rid of the disadvantages of resorting to the judiciary in some disputes, and relieve pressure on the courts.

This paper presents a method to classify colored textural images of skin tissues. Since medical images havehighly heterogeneity, the development of reliable skin-cancer detection process is difficult, and a mono fractaldimension is not sufficient to classify images of this nature. A multifractal-based feature vectors are suggested hereas an alternative and more effective tool. At the same time multiple color channels are used to get more descriptivefeatures.Two multifractal based set of features are suggested here. The first set measures the local roughness property, whilethe second set measure the local contrast property.A combination of all the extracted features from the three colormodels gives a highest classification accuracy with 99.4

 

    The combination of wavelet theory and neural networks has lead to the development of wavelet networks. Wavelet networks are feed-forward neural networks using wavelets as activation function. Wavelets networks have been used in classification and identification problems with some success.

  In this work we proposed a fuzzy wavenet network (FWN), which learns by common back-propagation algorithm to classify medical images. The library of medical image has been analyzed, first. Second, Two experimental tables’ rules provide an excellent opportunity to test the ability of fuzzy wavenet network due to the high level of information variability often experienced with this type of images.

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