This research deals with unusual approach for analyzing the Simple Linear Regression via Linear Programming by Two - phase method, which is known in Operations Research: “O.R.”. The estimation here is found by solving optimization problem when adding artificial variables: Ri. Another method to analyze the Simple Linear Regression is introduced in this research, where the conditional Median of (y) was taken under consideration by minimizing the Sum of Absolute Residuals instead of finding the conditional Mean of (y) which depends on minimizing the Sum of Squared Residuals, that is called: “Median Regression”. Also, an Iterative Reweighted Least Squared based on the Absolute Residuals as weights is performed here as another method to

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

A nano-sensor for nitrotyrosine (NT) molecule was found by studying the interactions of NT molecule with new B24N24 nanocages. It was calculated using density functionals in this case. The predicted adsorption mechanisms included physical and chemical adsorption with the adsorption energy of −2.76 to −4.60 and −11.28 to −15.65 kcal mol−1, respectively. The findings show that an NT molecule greatly increases the electrical conductivity of a nanocage by creating electronic noise. Moreover, NT adsorption in the most stable complexes significantly affects the Fermi level and the work function. This means the B24N24 nanocage can detect NT as a Φ–type sensor. The recovery time was determined to be 0.3 s. The sensitivity of pure BN na

      Detecting and subtracting the Motion objects from backgrounds is one of the most important areas. The development of cameras and their widespread use in most areas of security, surveillance, and others made face this problem. The difficulty of this area is unstable in the classification of the pixels (foreground or background). This paper proposed a suggested background subtraction algorithm based on the histogram. The classification threshold is adaptively calculated according to many tests. The performance of the proposed algorithms was compared with state-of-the-art methods in complex dynamic scenes.

The goal of this work is to check the presence of PNS (photon number splitting) attack in quantum cryptography system based on BB84 protocol, and to get a maximum secure key length as possible. This was achieved by randomly interleaving decoy states with mean photon numbers of 5.38, 1.588 and 0.48 between the signal states with mean photon numbers of 2.69, 0.794 and 0.24. The average length for a secure key obtained from our system discarding the cases with Eavesdropping was equal to 125 with 20 % decoy states and 82 with 50% decoy states for mean photon number of 0.794 for signal states and 1.588 for decoy states.

Atmospheric transmission is disturbed by scintillation, where scintillation caused more beam divergence. In this work target image spot radius was calculated in presence of atmospheric scintillation. The calculation depend on few relevant equation based on atmospheric parameter (for Middle East), tracking range, expansion ratio of applied beam expander's, receiving unit lens F-number, and the laser wavelength besides photodetector parameter. At maximum target range Rmax =20 km, target image radius is at its maximum Rs=0.4 mm. As the range decreases spot radius decreases too, until the range reaches limit (4 km) at which target image spot radius at its minimum value (0.22 mm). Then as the range decreases, spot radius increases due to geom

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In this study, optical fibers were designed and implemented as a chemical sensor based on surface plasmon resonance (SPR) to estimate the age of the oil used in electrical transformers. The study depends on the refractive indices of the oil. The sensor was created by embedding the center portion of the optical fiber in a resin block, followed by polishing, and tapering to create the optical fiber sensor. The tapering time was 50 min. The multi-mode optical fiber was coated with 60 nm thickness gold metal. The deposition length was 4 cm. The sensor's resonance wavelength was 415 nm. The primary sensor parameters were calculated, including sensitivity (6.25), signal-to-noise ratio (2.38), figure of merit (4.88), and accuracy (3.2)