The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.
The conservation for biodiversity in Iraqi freshwater environments is important to protecting native species from the environmental impacts of alien species. Clarias gariepinus (Burchell, 1822) (Siluriformes, Clariidae) has been recognized as an alien species in Iraqi water bodies. This study aims to use molecular DNA to identify this catfish and trace its origins using. The DNA sequences of C. gariepinus were done using the mitochondrial DNA cytochrome c oxidase subunit 1 (COI) gene, and a specific primer set. The polymerase chain reaction (PCR) amplification was used to align the COI gene as a barcoding marker. After analysis, the sequences were compared with sequences in the National Center for Biology Information (NCBI) database
... Show MoreA new Ni(II) nanostructured chelating system (DHN) was introduced for selective optical heavy-metal ion sensing in an aqueous medium. The cooperative chelating system comprising 8-hydroxyquinoline (8-HQ) and dimethylglyoxime (DMG) has been developed for the first time in association with fibre optic sensing for selective optical heavy-metal ion sensing in an aqueous medium. The Ni(II) nanocompound fluoresces upon 578 nm excitation, showing a highly sensitive optical response with a linear calibration curve in the range 0–100 ng/mL. The regression equation of the calibration curve is y = 0.0035x + 0.9990, which indicates very good linearity, implying R2 = 0.999 with high sensitivity (calibration slope of 0.0035) and low baseline noise (bla
... Show MoreThe current paper investigates the effect of cut-out design parameters on load-bearing capacity and buckling behaviour of steel cylindrical shell using a nonlinear finite element analysis in modelling cylinder buckling under longitudinal compressive load. The effect of four geometry design parameters: shell diameter to thickness ratio, cut-out location, orientation, and size were investigated in this study. To enhance the prediction of buckling behaviour, both geometrical and material nonlinearities were considered. An ANSYS APDL code was written and tested by verifying its validity through comparison with former buckling study. The results showed that changing the cut-out location from mid-height of the cylindrical shell towards a
... Show MoreCertainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the
... Show MoreIntrusion detection systems detect attacks inside computers and networks, where the detection of the attacks must be in fast time and high rate. Various methods proposed achieved high detection rate, this was done either by improving the algorithm or hybridizing with another algorithm. However, they are suffering from the time, especially after the improvement of the algorithm and dealing with large traffic data. On the other hand, past researches have been successfully applied to the DNA sequences detection approaches for intrusion detection system; the achieved detection rate results were very low, on other hand, the processing time was fast. Also, feature selection used to reduce the computation and complexity lead to speed up the system
... Show MoreAn intrusion detection system (IDS) is key to having a comprehensive cybersecurity solution against any attack, and artificial intelligence techniques have been combined with all the features of the IoT to improve security. In response to this, in this research, an IDS technique driven by a modified random forest algorithm has been formulated to improve the system for IoT. To this end, the target is made as one-hot encoding, bootstrapping with less redundancy, adding a hybrid features selection method into the random forest algorithm, and modifying the ranking stage in the random forest algorithm. Furthermore, three datasets have been used in this research, IoTID20, UNSW-NB15, and IoT-23. The results are compared with the three datasets men
... Show MoreBackground: Diabetes mellitus consists of a group of diseases characterized by abnormally high blood glucose levels. Glycated haemoglobin (HbA1c) is a form of haemoglobin used to identify the average concentration of plasma glucose over prolonged periods of time. It is formed in a non-enzymatic pathway by normal exposure of hemoglobin to high levels of plasma glucose, The main alterations observed in the saliva of Type 1 diabetic patients are hyposalivation and alteration in its composition, particularly those related to the levels of glucose. The aim of the present study was to assess the effect of Glycated haemoglobin level on the level of salivary glucose which may have an effect on oral health condition. Materials and methods
... Show MoreIntroduction and Aim: Cancers are a complex group of genetic illnesses that develop through multistep, mutagenic processes which can invade or spread throughout the body. Recent advances in cancer treatment involve oncolytic viruses to infect and destroy cancer cells. The Newcastle disease virus (NDV), an oncolytic virus has shown to have anti-cancer effects either directly by lysing cancer cells or indirectly by activating the immune system. The green fluorescent protein (GFP) has been widely used in studying the anti-tumor activity of oncolytic viruses. This study aimed to study the anticancer effect of a recombinant rNDV-GFP clone on NCI-H727 lung carcinoma cell line in vitro. Materials and Methods: The GFP gene was inserted t
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