The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

 Political terminology differs from any other type of terminology not only in the presence of political terminology, but also in content, structure, functions and the recipient who perceives it. Taking this into account, it is inappropriate to consider the semantic difficulties of translating Russian-language political terms solely at the semantic level. In our opinion, it is inextricably linked with the lexical, syntactic and grammatical levels. If we combine all 4 levels, then the following translation techniques can be distinguished: lexical borrowing (transcription / transliteration, tracing); modulation; generalization / concretization; omission / addition; descriptive translation; conversion [Komissarov 2013]. One of the most

The resistivity survey was carried out by using vertical electrical sounding (VES) and 2D imaging techniques in the northern Badra area, Eastern Iraq. Eleven VES points distributed on two parallel profiles and six 2D imaging stations were applied using long survey lines.
In general, two types of aquifers are recognized in the study area. The first is the Quaternary aquifer, which appears in all geological sections and inverse model of 2D imaging stations (2DS).This aquifer can be divided into upper and lower aquifers as shown in (2DS1), (2DS3), and (2DS4). Generally, the thickness of this aquifer ranges between (30-200 m) which occurs at a depth of (10-30m) according to geological sections, while its thickness ranges between (35-180m)

MM Abdulwahhab, kufa Journal for Nursing sciences, 2017 - Cited by 1

Researchers are increasingly using multimodal biometrics to strengthen the security of biometric applications. In this study, a strong multimodal human identification model was developed to address the growing problem of spoofing attacks in biometric security systems. Through the use of metaheuristic optimization methods, such as the Genetic Algorithm(GA), Ant Colony Optimization(ACO), and Particle Swarm Optimization (PSO) for feature selection, this unique model incorporates three biometric modalities: face, iris, and fingerprint. Image pre-processing, feature extraction, critical image feature selection, and multibiometric recognition are the four main steps in the workflow of the system. To determine its performance, the model wa

Mathematical integration techniques rely on mathematical relationships such as addition, subtraction, division, and subtraction to merge images with different resolutions to achieve the best effect of the merger. In this study, a simulation is adopted to correct the geometric and radiometric distortion of satellite images based on mathematical integration techniques, including Brovey Transform (BT), Color Normalization Transform (CNT), and Multiplicative Model (MM). Also, interpolation methods, namely the nearest neighborhood, Bi-linear, and Bi-cubic were adapted to the images captured by an optical camera. The evaluation of images resulting from the integration process was performed using several types of measures; the first type depend