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

The aim of this research is to develop qualitative workouts based on certain sensory perceptions for the development of offensive basketball abilities and to determine their impact on female pupils. Several findings, based on the au-thor's extensive expertise instructing basketball materials and our closeness to the sample, revealed deficits in some sensory perceptions “in the game of basketball”, which impair the accuracy of passing the ball to the best team-mate. It also affects the pace of dribbling and the difficulty of selecting the op-timal moment and distance to fire. Therefore, the researcher designs qualita-tive activities based on many sensory experiences, including distance, speed, force, and direction shift. In addition, the

In this research, a study is introduced on the effect of several environmental factors on the performance of an already constructed quality inspection system, which was designed using a transfer learning approach based on convolutional neural networks. The system comprised two sets of layers, transferred layers set from an already trained model (DenseNet121) and a custom classification layers set. It was designed to discriminate between damaged and undamaged helical gears according to the configuration of the gear regardless to its dimensions, and the model showed good performance discriminating between the two products at ideal conditions of high-resolution images. So, this study aimed at testing the system performance at poo

In this article, Convolution Neural Network (CNN) is used to detect damage and no damage images form satellite imagery using different classifiers. These classifiers are well-known models that are used with CNN to detect and classify images using a specific dataset. The dataset used belongs to the Huston hurricane that caused several damages in the nearby areas. In addition, a transfer learning property is used to store the knowledge (weights) and reuse it in the next task. Moreover, each applied classifier is used to detect the images from the dataset after it is split into training, testing and validation. Keras library is used to apply the CNN algorithm with each selected classifier to detect the images. Furthermore, the performa

The rise of Industry 4.0 and smart manufacturing has highlighted the importance of utilizing intelligent manufacturing techniques, tools, and methods, including predictive maintenance. This feature allows for the early identification of potential issues with machinery, preventing them from reaching critical stages. This paper proposes an intelligent predictive maintenance system for industrial equipment monitoring. The system integrates Industrial IoT, MQTT messaging and machine learning algorithms. Vibration, current and temperature sensors collect real-time data from electrical motors which is analyzed using five ML models to detect anomalies and predict failures, enabling proactive maintenance. The MQTT protocol is used for efficient com

Abstract

The aim of the present research is to identify the test wisdom and the preoccupation with learning and psychological tension among postgraduate students at the University of Samarra according to the variables of the department,  gender,  age,  and employee or non-employee, and revealing the relationship between the test wisdom and the preoccupation with learning and psychological tension. The research sample consisted of (75) students randomly selected from postgraduate students at the college of Education. The researcher applies test –wisdom of (Mellman & Ebel) and measurement of preoccupation with learning prepared by (Al-zaabi 2013) also, the researcher used the scale of t

The research seeks to identify the correlation relationship between strategic intelligence and fifth preparatory students’ achievement in mathematics. To achieve this objective, stratified random sampling were used based on participants’ gender and the branch of study. The sample consisted of (200) male and female fifth preparatory students for both (literary and scientific branch) who were displaced to Arbil city in Iraq for the academic year 2016-2017. As for research tool, the researcher administered strategic intelligence test to the study sample in the second semester which was designed by Ibrahim (2017), it includes (30) items divided into five domains (predictability, organized thinking, future view, motivation, and pa