Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

Membrane manufacturing system was operated using dry/wet phase inversion process. A sample of hollow fiber membrane was prepared using (17% wt PVC) polyvinyl chloride as membrane material and N, N Dimethylacetamide (DMAC) as solvent in the first run and the second run was made using (DMAC/Acetone) of ratio 3.4 w/w. Scanning electron microscope (SEM) was used to predict the structure and dimensions of hollow fiber membranes prepared. The ultrafiltration experiments were performed using soluble polymeric solute poly ethylene glycol (PEG) of molecular weight (20000 Dalton) 800 ppm solution 25 °C temperature and 1 bar pressure. The experimental results show that pure water permeation increased from 25.7 to 32.2 (L/m2.h.bar) by adding a

Study of group action of stone columns using FEM

Magnetic Resonance Imaging (MRI) uses magnetization and radio waves, rather than x-rays to make very detailed, cross- sectional pictures of the brain. In this work we are going to explain some procedures belongs contrast and brightness improvement which is very important in the improvement the image quality such as the manipulation with the image histogram. Its has been explained in this worked the histogram shrink i.e. reducing the size of the gray level gives a dim low contrast picture is produced, where, the histogram stretching of the gray level was distributed on a wide scale but there is no increase in the number of pixels in the bright region. The histogram equalization has also been discuss together with its effects of the improveme

Many strains of lactic bacteria produce antimicrobial peptides of bacteriocins that are antibiotics used against pathogenic strains. The present work aimed to use a banana peels medium in the fermentation process to replace the commercial MRS medium for decreasing the cost of bacteriocins LAB production. Based on the result, banana peel was a cost-effective and viable alternative carbon source for the production and development of bacteriocin-producing Lactobacilli. The growth of lactobacilli in commercial MRS medium and Banana Peel medium showed no differences, therefore banana peel waste can be used to produce Lactobacilli bacteriocins. Lactobacillus strains grew exceptionally well at 37 C and pH 6.0.

In this study, dynamic encryption techniques are explored as an image cipher method to generate S-boxes similar to AES S-boxes with the help of a private key belonging to the user and enable images to be encrypted or decrypted using S-boxes. This study consists of two stages: the dynamic generation of the S-box method and the encryption-decryption method. S-boxes should have a non-linear structure, and for this reason, K/DSA (Knutt Durstenfeld Shuffle Algorithm), which is one of the pseudo-random techniques, is used to generate S-boxes dynamically. The biggest advantage of this approach is the production of the inverted S-box with the S-box. Compared to the methods in the literature, the need to store the S-box is eliminated. Also, the fabr

Two different oxidative desulfurization strategies based on oxidation/adsorption or oxidation/extraction were evaluated for the desulfurization of AL-Ahdab (AHD) sour crude oil (3.9wt% sulfur content). In the oxidation process, a homogenous oxidizing agent comprising of hydrogen peroxide and formic acid was used. Activated carbons were used as sorbent/catalyst in the oxidation/adsorption process while acetonitrile was used as an extraction solvent in the oxidation/extraction process. For the oxidation/adsorption scheme, the experimental results indicated that the oxidation desulfurization efficiency was enhanced on using activated carbon as catalyst/sorbent. The effects of the operating conditions (contact time, temperat

In this research, an analysis for the standard Hueckel edge detection algorithm behaviour by using three dimensional representations for the edge goodness criterion is presents after applying it on a real high texture satellite image, where the edge goodness criterion is analysis statistically. The Hueckel edge detection algorithm showed a forward exponential relationship between the execution time with the used disk radius. Hueckel restrictions that mentioned in his papers are adopted in this research. A discussion for the resultant edge shape and malformation is presented, since this is the first practical study of applying Hueckel edge detection algorithm on a real high texture image containing ramp edges (satellite image).