The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb

Purpose: the purpose of this study is to investigate how managers working for the General Authority for Irrigation and Reclamation Projects react to the impact of Emotional Intelligence (EI) on their performance.   Theoretical framework: The current study includes an intellectual framework on two variables, namely EI and Manager Performance (MP), because it is essential to investigate the relationship between these two variables and the impact of EI on MP.   Design/methodology/approach: The research problem is that a manager's capacity to make wise decisions about their work or interactions with subordinates is diminished when they have inadequate EI. The questionnaire is used as a tool for gathering data for the study, and the st

This research presents a statistical study of radiation generated from communication towers in the Nineveh Plain region Baghdeda. The intensity of radiation energy was measured at 10 meters away from the communication tower in different locations, using a (1PC XH-901 Dosimeter/ Personal Dose Alarm / Radiation Detector, dosage rate: 0.01 μSv/h to 150μSv/h) to measure the amount of radiation at various times. Energy densities were measured and compared with standard limits provided by other authorities, such as the International Committee for Radiation Protection. Results were analyzed using SPSS version 26 to implement the data. The results show that the means of the radiation levels measured at all the zones do not statistically differ

Orthogonal Frequency Division Multiplexing (OFDM) is an efficient multi-carrier technique.The core operation in the OFDM systems is the FFT/IFFT unit that requires a large amount of hardware resources and processing delay. The developments in implementation techniques likes Field Programmable Gate Array (FPGA) technologies have made OFDM a feasible option. The goal of this paper is to design and implement an OFDM transmitter based on Altera FPGA using Quartus software. The proposed transmitter is carried out to simplify the Fourier transform calculation by using decoder instead of multipliers. After programming ALTERA DE2 FPGA kit with implemented project, several practical tests have been done starting from monitoring all the results of

For a given loading, the stiffness of a plate or shell structure can be increased significantly by the addition of ribs or stiffeners. Hitherto, the optimization techniques are mainly on the sizing of the ribs. The more important issue of identifying the optimum location of the ribs has received little attention. In this investigation, finite element analysis has been achieved for the determination of the optimum locations of the ribs for a given set of design constraints. In the conclusion, the author underlines the optimum positions of the ribs or stiffeners which give the best results. 

Mobile phones are widely used nowadays, for different application such as wireless control and monitoring due to its availability and ease of use. The implemented system is based on "global system mobile (GSM)" network by using "short message service (SMS)". The design mainly contains a GSM modem and interfacing unit circuit with microcontrollers. This system could control up to eight different electrical devices such as light, Air conditioner, washing machine and many more applications which needed in daily life in different area (House, Office, or factory, etc.). The control is done by sending a specific SMS messages from traditional or smart phone. The controlling devices are restricted to a pre-defined phone number and are set in the so

Magneto-rheological (MR) valve is one of the devices generally used to control the speed of Hydraulic actuator of MR fluid. The performance of valve depends on the magnetic circuit design. Present study deals with a new design of MR valve. A mathematical model for the MR valve is developed and the simulation is carried out to evaluate the newly developed MR valve. The design of the magnetic circuit is accomplished by magnetic finite element software such as Finite Element Method Magnetic (FEMMR). The model dimensions of MR valve, material properties are taken into account. The results of analysis are presented in terms of magnetic strength H and magnetic flux density B. The simulation results based on the proposed model indicate that the ef

We can understand interior design as a series of interconnected human principles and goals formed by science and knowledge to build a human product that reveals or gives meaning to things، and this can be presented through ecology as a system concerned with environmental aspects and as part of interior design، seeking to achieve aesthetic and functional values، in an interactive form between spaces The interior and its occupants are within an environmental balance full of life، and the ecological interior design attaches great importance to the embodiment of spiritual aspects in the internal environment، in addition to emphasizing the importance of protecting the environment and preserving resources through saving in its use and usi