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

Aim and Objectives: The objective of this study was to illustrate the link between periodontitis (PO) and endothelial dysfunction in hypertensive patients. Materials and Methods: This cross‑sectional study involved 53 hypertensive patients with or without PO compared with 28 healthy controls. On the basis of the study protocol, the participants were divided into three groups: Group (1): 24 patients with hypertension only, Group (2): 29 patients with hypertension and PO, and Group (3): 28 healthy controls. Lipid profile, endothelin‑1 (ET‑1), and high‑sensitivity C‑reactive protein (hs‑CRP) were measured. Blood pressure and body mass index (BMI) were evaluated. Diagnostic criteria of severe PO periodontal indices including plaque

Transportation and distribution are the most important elements in the work system for any company, which are of great importance in the success of the chain work. Al-Rabee factory is one of the largest ice cream factories in Iraq and it is considered one of the most productive and diversified factories with products where its products cover most areas of the capital Baghdad, however, it lacks a distribution system based on scientific and mathematical methods to work in the transportation and distribution processes, moreover, these processes need a set of important data that cannot in any way be separated from the reality of fuzziness industrial environment in Iraq, which led to use the fuzzy sets theory to reduce the levels of uncertainty.

Intervention in International Relations from the concepts that are still highly
controversial among those he considers a breach of international law and the UN Charter and
in violation of the rule , and those who felt that the need provided, however, that this is linked
motives humanity recognized by the international community , because the international
variables proved the inadequacy of the principle of non-interference and the principle of
sovereignty as the traditional variables international , and therefore most of the international
practice came a bus with many of the behaviors that reflect a decline in its entirety to these
principles , and became adapt these principles with international reality is too compl

This is the first record of a new species of cyanobacteria Westiellopsis akinetica in the Iraqi environment, Samples were collected on June 2013 and the existence of it was not documented before. We isolated and purified this species ten years ago in Iraq, but we couldn't identify accurately based on all taxonomic handbooks. This is due to the species features being different from the other documented species in the available taxonomic lectures. It resembled many species by morphological characteristics such as Fischerella muscicola, Fischerella thermalis, Westiellopsis biateralis SA16. Westiellopsis interrupta, Westiellopsis persica SA33, Westiellopsis prolifica and Symphyonema bifilamentata. Describing a new species of the Westiellops

Some species, such as the Eurasian Collared-Dove (S. decaocto) are fast expanding around the planet, while others, such as the European Turtle-Dove (S. turtur), are experiencing precipitous population declines. Climate change, habitat loss, greater cultivated areas, and hunting pressure are the major threats to the diversity of Streptopelia. A few species require urgent conservation action. Priority for subsequent research should be to redress outstanding taxonomic uncertainties, ascertain the effect of climate change on distributions, and put in place conservation measures for declining taxa. We provide here a detailed review on how it is possible to understand the diversity of Streptopelia and how such an understanding can con

In Computer-based applications, there is a need for simple, low-cost devices for user authentication. Biometric authentication methods namely keystroke dynamics are being increasingly used to strengthen the commonly knowledge based method (example a password) effectively and cheaply for many types of applications. Due to the semi-independent nature of the typing behavior it is difficult to masquerade, making it useful as a biometric. In this paper, C4.5 approach is used to classify user as authenticated user or impostor by combining unigraph features (namely Dwell time (DT) and flight time (FT)) and digraph features (namely Up-Up Time (UUT) and Down-Down Time (DDT)). The results show that DT enhances the performance of digraph features by i

The calibration of a low-speed wind tunnel (LSWT) test section had been made in the present work. The tunnel was designed and constructed at the Aerodynamics Lab. in the Mechanical Engineering Department/University of Baghdad. The test section design speed is 70 m/s. Frictional loses and uniformity of the flow inside the test section had been tested and calibrated based on the British standards for flow inside ducts and conduits. Pitot-static tube, boundary layer Pitot tube were the main instruments which were used in the present work to measure the flow characteristics with emphasize on the velocity uniformity and boundary layer growth along the walls of the test section. It is found that the maximum calibrated velocity for empty test s

          Sentiment analysis refers to the task of identifying polarity of positive and negative for particular text that yield an opinion. Arabic language has been expanded dramatically in the last decade especially with the emergence of social websites (e.g. Twitter, Facebook, etc.). Several studies addressed sentiment analysis for Arabic language using various techniques. The most efficient techniques according to the literature were the machine learning due to their capabilities to build a training model. Yet, there is still issues facing the Arabic sentiment analysis using machine learning techniques. Such issues are related to employing robust features that have the ability to discrimina