One of the management accounting tools is responsible accounting. In this system, the organisation is divided into responsibility centres that help to connect an individual performance responsible to perform through a combined system of reports according to the implementation of the mechanism of exception tools which gives assistance in planning. The exploitation of the organisation's available resources is achieved through the application of responsible accounting. Also, the best exploitation will lead to the provision of low-cost products through the disposal of all types of waste or loss during the cost centres. By providing products at a lower cost and satisfying the wishes of the needs of customers, the result reflects the competitive advantage of those organisations and leads to an increase of market share and long-term products. Therefore, the implementation of responsible accounting in organisations will lead to the competitive advantage of those organisations.
The present work intends to study of dc glow discharge were generated between pin (cathode) and a plate (anode) in Ar gas is performed using COMSOL were used to study electric field distribution along the axis of the discharge and also the distribution of electron density and electron temperature at constant pressure (P=.0.0mbar) and inter electrode distance (d=4 cm) at different applied voltage for both pin cathode system and plate anode and comparison with experimental results.
Text based-image clustering (TBIC) is an insufficient approach for clustering related web images. It is a challenging task to abstract the visual features of images with the support of textual information in a database. In content-based image clustering (CBIC), image data are clustered on the foundation of specific features like texture, colors, boundaries, shapes. In this paper, an effective CBIC) technique is presented, which uses texture and statistical features of the images. The statistical features or moments of colors (mean, skewness, standard deviation, kurtosis, and variance) are extracted from the images. These features are collected in a one dimension array, and then genetic algorithm (GA) is applied for image clustering.
... Show MoreIn this study, generation of elliptical gears with different teeth profiles of crowned involute, double circular arc (DCA), and combined (crowned involute with DCA) has been developed. The resulting mathematical equations have been computerized and feed to CNC end mill machine to manufacture elliptical gear models with different profiles. These models are investigated in plane polariscope to show the resulting stresses under certain load. Comparison of photo-elastic stress results shows that combined elliptical gears with DCA side as a loaded side have a minimum resulting contact stress with a reduction percentage of 40% compare with contact stresses in counterpart elliptical gear of involute profile (which is commonly u
... Show MoreIn this paper, two new simple, fast and efficient block matching algorithms are introduced, both methods begins blocks matching process from the image center block and moves across the blocks toward image boundaries. With each block, its motion vector is initialized using linear prediction that depending on the motion vectors of its neighbor blocks that are already scanned and their motion vectors are assessed. Also, a hybrid mechanism is introduced, it depends on mixing the proposed two predictive mechanisms with Exhaustive Search (ES) mechanism in order to gain matching accuracy near or similar to ES but with Search Time ST less than 80% of the ES. Also, it offers more control capability to reduce the search errors. The experimental tests
... Show MoreIn this work ester derivatives were synthesized by the reaction of imidazole derivatives (C1) with ethylchloroacetate in ethanol and NaOH to give the corresponding (C2) .While compound (C3) acetohydrazide was synthesized by the reaction of ester derivatives (C2) with hydrazine hydrat in ethanol. Compound (C3) from the reaction with different aromatic aldehydes in absolute ethanol gave the Schiff′s bases (C4,C5). The product compounds were characterized by FT-IR, U.V and 1HNMR spectra and the biological activities were studied as antibacterial.
In the present study, a pressure drop technique was used to identify the phase inversion point of oil-in-water to water-in-oil flows through a horizontal pipe and to study the effect of additives (nanoparticles, cationic surfactant and blend nanoparticles-surfactant) on the critical dispersed volume fraction (phase inversion point). The measurements were carried for mixture velocity ranges from 0.8 m/sec to 2.3 m/sec. The results showed that at low mixture velocity 0.8 and 1 m/sec there is no effect of additives and velocity on phase inversion point, while at high mixture velocities the phase inversion point for nanoparticles and blend (nanoparticles/surfactant) systems was delayed (postponed) to a higher value of the dispers
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The fiber Bragg grating (FBG) technology has been rapidly applied in the sensing technology field. In this work, uniform FBG was used as pressure sensor based on measuring related Bragg wavelength shift. The pressure was applied directly by air compressor to the sensor and the pressure was ranged from 1 to 6 bar.
This sensor also was affected by the external temperature so as a result it could be used as a temperature sensor. This sensor could be used to monitor the pressure of dams. It has been shown from the result that the sensor is very sensitive to the pressure and the sensitivity was (67 pm\bar) and is very sensitive to temperature and the sensitivity was (10p
... Show MoreKE Sharquie, AA Noaimi, SY Mohsin, 2011 - Cited by 4
We have investigated the photoemission and electronic properties at the PTCDI molecules interface on TiO2 and ZnO semiconductor by means of charge transition. A simple donor acceptor scenario used to calculate the rate for electron transfer of delocalized electronics in a non-degenerately TiO2 and ZnO electrodes to redox localized acceptors in an electrolytic. The dependent of electronic transition rate on the potential at contact of PTCDI with TiO2 and ZnO semiconductors, it has been discussion using TiO2 and ZnO electrodes in aqueous solutions. The charge transfer rate is determining by the overlapping electronic coupling to the TiO2 and ZnO electrodes, the transition energy, potential and polarity media within the theoretical scenario of
... Show MoreIn this paper, we study the incorporation of the commensalism interaction and harvesting on the Lotka–Volterra food chain model. The system provides one commensal prey, one harvested prey, and two predators. A set of preliminary results in local bifurcation analysis around each equilibrium point for the proposed model is discussed, such as saddle-node, transcritical and pitchfork. Some numerical analysis to confirm the accruing of local bifurcation is illustrated. To back up the conclusions of the mathematical study, a numerical simulation of the model is carried out with the help of the MATLAB program. It can be concluded that the system's coexistence can be achieved as long as the harvesting rate on the second prey population is
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