Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

Mobile-based human emotion recognition is very challenging subject, most of the approaches suggested and built in this field utilized various contexts that can be derived from the external sensors and the smartphone, but these approaches suffer from different obstacles and challenges. The proposed system integrated human speech signal and heart rate, in one system, to leverage the accuracy of the human emotion recognition. The proposed system is designed to recognize four human emotions; angry, happy, sad and normal. In this system, the smartphone is used to   record user speech and send it to a server. The smartwatch, fixed on user wrist, is used to measure user heart rate while the user is speaking and send it, via Bluetooth,

THE PROBLEM OF TRANSLATING METAPHOR IN AN ARTISTIC TEXT (ON THE MATERIAL OF RUSSIAN AND ARABIC LANGUAGES)

The prediction of the blood flow through an axisymmetric arterial stenosis is one of the most important aspects to be considered during the Atherosclrosis. Since the blood is specified as a non-Newtonian flow, therefore the effect of fluid types and effect of rheological properties of non-Newtonian fluid on the degree of stenosis have been studied. The motion equations are written in vorticity-stream function formulation and solved numerically. A comparison is made between a Newtonian and non-Newtonian fluid for blood flow at different velocities, viscosity and Reynolds number were solved also. It is found that the properties of blood must be at a certain range to preventing atheroscirasis

In this paper, a construction microwave induced plasma jet(MIPJ) system was used to produce a non-thermal plasma jet at atmospheric pressure, at standard frequency of 2.45 GHz and microwave power of 800 W. The working gas Argon (Ar) was supplied to flow through the torch with adjustable flow rate using flow meter regulator. The influence of the MIPJ parameters such as applied voltage and argon gas flow rate on macroscopic microwave plasma parameters were studied. The macroscopic parameters results show increasing of microwave plasma jet length with increasing of applied voltage, argon gas flow rate where the plasma jet length exceed 12 cm as maximum value. While the increasing of argon gas flow rate will cause increasing into the ar

The research deals with one of the urban problems facing cities, namely the existence of neglected urban spaces that need to be activated , These spaces give a negative image of the city, is not conducive to life and social interactions or the city has a one distinctive urban experience, leading to a reduction peoples' confidence in revisiting of those areas, hinder the rest of the activities in that region . Because these spaces are of the basic components of the city and give it its identity through the elements and entities that constitute it  , The idea of research emerged in the reclaiming of these spaces within contemporary urban trends and the activation of  flexible  , short-term and inovation for that purpose with

The world seen rapid developments in the field of information technology within all life fields, particularly the educational field. Usually, we find the traditional educational methods lack a sense of realism and interaction. Solving this problem is by utilizing virtual reality technology to make actual practice present in the classroom. As an interactive technology, it provides students with an accessible, reliable environment that was previously unavailable and offered an opportunity for learning by practicing instead of teacher-centered learning and within a vision that does not look at the past but looks to the future. Virtual reality technology will change the nature of the relationship between the teacher and the student. Thus, the c

In this research, we introduce and study the concept of fibrewise bitopological spaces. We generalize some fundamental results from fibrewise topology into fibrewise bitopological space. We also introduce the concepts of fibrewise closed bitopological spaces,(resp., open, locally sliceable and locally sectionable). We state and prove several propositions concerning with these concepts. On the other hand, we extend separation axioms of ordinary bitopology into fibrewise setting. The separation axioms we extend are called fibrewise pairwise T_0 spaces, fibrewise pairwise T_1 spaces, fibrewise pairwise R_0 spaces, fibrewise pairwise Hausdorff spaces, fibrewise pairwise functionally Hausdorff spaces, fibrewise pairwise regular spaces, fibrewise

The primary aim of this paper, is to introduce the rough probability from topological view. We used the Gm-topological spaces which result from the digraph on the stochastic approximation spaces to upper and lower distribution functions, the upper and lower mathematical expectations, the upper and lower variances, the upper and lower standard deviation and the upper and lower r th moment. Different levels for those concepts are introduced, also we introduced some results based upon those concepts.