Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u

The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including t

In order to investigate the presence of methicillin or multidrug resistant Staphylococcus aureus in food-chain especially Cows raw milk and white raw soft cheese and its whey, a total of 30 samples were collected randomly from different markets in Baghdad Province during December 2012 till February 2013, in which samples were analyzed by a standard isolation protocols of food microbiology with some modification processing by new, modern and rapid technology tools such as chromogenic medium Baird-Parker agar, Electronic RapIDTM Staph Plus Code Compendium Panel System (ERIC®) Dryspot Staphytect Plus and Penicillin Binding Protein (PBP2') Plus assays; as well as, studying the susceptibility of isolates to different selected antibiotics. The r

In this paper, we apply the notion of a bipolar fuzzy n-fold KU-ideal of KU- algebras. We introduce the concept of a bipolar fuzzy n-fold KU-ideal and investigate several properties. Also, we give relations between a bipolar fuzzy n- fold KU-ideal and n-fold KU-ideal. The image and the pre-image of bipolar fuzzy n-fold KU-ideals in KU-algebras are defined and how the image and the pre- image of bipolar fuzzy n-fold KU-ideals in KU-algebras become bipolar fuzzy n- fold KU-ideals are studied. Moreover, the product of bipolar fuzzy n-fold KU- ideals in Cartesian product KU-algebras is given.

Recently, Image enhancement techniques can be represented as one of the most significant topics in the field of digital image processing. The basic problem in the enhancement method is how to remove noise or improve digital image details. In the current research a method for digital image de-noising and its detail sharpening/highlighted was proposed. The proposed approach uses fuzzy logic technique to process each pixel inside entire image, and then take the decision if it is noisy or need more processing for highlighting. This issue is performed by examining the degree of association with neighboring elements based on fuzzy algorithm. The proposed de-noising approach was evaluated by some standard images after corrupting them with impulse

In thisˑ paperˑ, we apply the notion ofˑ intuitionisticˑ fuzzyˑ n-fold KU-ideal of KU-algebra. Some types of ideals such as intuitionistic fuzzy KU-ideal, intuitionisticˑ fuzzy closed idealˑ and intuitionistic fuzzy n-fold KU-ideal are studied. Also, the relations between intuitionistic fuzzy n-fold KU-ideal and intuitionistic fuzzy KU-ideal are discussed. Furthermore, aˑ fewˑ results of intuitionisticˑ fuzzyˑ n-ˑfold KU-ideals of a KU-algebra underˑ homomorphismˑ are discussed.

In real-life problems, we use square roots in natural distributions such as (the probability density function), distances and lengths in the Pythagorean theorem, and quadratic formulas in (the height of falling objects), radius of circles, harmonic movements (pendulum and springs), and standard deviation in statistics. We have observed that using fuzzy sets in real-life problems is more convenient than ordinary sets. Therefore, they are important in algebraic structures. As a result, more effort has been made to study square root structures in fuzzy sets. This paper introduces the notion of square roots fuzzy of QS-ideals on QS-algebras and some important characteristics. Some illustrative examples have been provided which prove tha

The notion of interval value fuzzy k-ideal of KU-semigroup was studied as a generalization of afuzzy k-ideal of KU-semigroup. Some results of this idea under homomorphism are discussed. Also, we presented some properties about the image (pre-image) for interval~ valued fuzzy~k-ideals of a KU-semigroup. Finally, the~ product of~ interval valued fuzzyk-ideals is established.

The last decade of this 20th century provides a wide spread of applications of one of the computer techniques, which is called Fuzzy Logic. This technique depends mainly on the fuzzy set theory, which is considered as a general domain with respect to the conventional set theory. This paper presents in initiative the fuzzy sets theory and fuzzy logic as a complete mathematics system. Here it was explained the concept of fuzzy set and defined the operations of fuzzy logic. It contains eleven operations beside the other operations which related to fuzzy algebra. Such search is considered as an enhancement for supporting the others waiting search activities in this field.