The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

The present study was undertaken to use individual terrestrial crustacean from Isopoda such as the species Porcellionides pruinosus (Brandt 1833) as environmental cleaner and that through the test of their abilities in decomposition of residues of some cellulosean wastes such as wood pieces which contain high ratio of urban wastes, and residue of Zea mays and particularly leaves as plant waste in agricultural fields and residue of Cynodon dactylon plants which compose the main wastes in most of gardens and parks. Experiments were conducted relatively in stable laboratory conditions to ensure environmental conditions similar to crustaceans' life. The results showed presence of good efficiency of these individuals in treating such wastes as

Aphelenchus avenae was isolated from the wheat crown in Summel distract- Duhok, Kurdistan region-Iraq infected by a crown rot disease which is caused by Fusarium spp;    wheat's crown culturing on Potato Dextrose Agar (PDA) and incubating at 25°C A. avenae was found associated with fungal culture which meant that fungal nematode was parasitic on crown rot fungi on wheat crown, this species was described for the first time in Iraq.

Fungal Nematode incubated with Fusarium graminearum, F. oxysporum and Verticillium dahliae reproduce in both solid and liquid media, best results of nematode reproduction were recorded on F. graminearum followed by F. oxy

Deep Learning Techniques For Skull Stripping of Brain MR Images

Landforms on the earth surface are so expensive to map or monitor. Remote Sensing observations from space platforms provide a synoptic view of terrain on images. Satellite multispectral data have an advantage in that the image data in various bands can be subjected to digital enhancement techniques for highlighting contrasts in objects for improving image interpretability. Geomorphological mapping involves the partitioning of the terrain into conceptual spatial entities based upon criteria. This paper illustrates how geomorphometry and mapping approaches can be used to produce geomorphological information related to the land surface, landforms and geomorphic systems. Remote Sensing application at Razzaza–Habbaria area southwest of Razz

A new two-way nesting technique is presented for a multiple nested-grid ocean modelling system. The new technique uses explicit center finite difference and leapfrog schemes to exchange information between the different subcomponents of the nested-grid system. The performance of the different nesting techniques is compared, using two independent nested-grid modelling systems. In this paper, a new nesting algorithm is described and some preliminary results are demonstrated. The validity of the nesting method is shown in some problems for the depth averaged of 2D linear shallow water equation.

High-resolution imaging of celestial bodies, especially the sun, is essential for understanding dynamic phenomena and surface details. However, the Earth's atmospheric turbulence distorts the incoming light wavefront, which poses a challenge for accurate solar imaging. Solar granulation, the formation of granules and intergranular lanes on the sun's surface, is important for studying solar activity. This paper investigates the impact of atmospheric turbulence-induced wavefront distortions on solar granule imaging and evaluates, both visually and statistically, the effectiveness of Zonal Adaptive Optics (AO) systems in correcting these distortions. Utilizing cellular automata for granulation modelling and Zonal AO correction methods,