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,

   In this research the effect of grain size and effect of La2O3 doping on densification  rate for the  initial and intermediate  stages of sintering were studied .The experimental results for α – cristobilite powder are modeled using ( L2-Regression ) technique in studying  the effect of grain size and La2O3 doping using  three particles size (6.12, 8.92, 13.6 ) µm, with undoped  initial powder and with La2O3 doping . The mathematical simulation showes that the densification rates increase as the initial particles sizes decrease and vice versa. This shows that the densification depends directly on the initial compact density which reflects the contacts area between the particles . How

Shatt Al-Hilla was considered one of the important branches of Euphrates River that supplies irrigation water to millions of dunams of planted areas. It is important to control the velocity and water level along the river to maintain the required level for easily diverting water to the branches located along the river. So, in this research, a numerical model was developed to simulate the gradually varied unsteady flow in Shatt AL-Hilla. The present study aims to solve the continuity and momentum (Saint-Venant) equations numerically to predict the hydraulic characteristics in the river using Galerkin finite element method. A computer program was designed and built using the programming language FORTRAN-77. Fifty kilometers was consid

The aim of the current research is to verify the effect of the cognitive modeling strategy on the achievement of the chemistry course for the students of the first intermediate grade. To achieve the objective of the research, the null hypothesis was formulated via cognitive modeling strategy. The results showed that the experimental group's students performed better than the students in the control group. In the light of the results, the researchers concluded: The impact of the cognitive modeling strategy in the achievement of students of first intermediate grade in chemistry.

The concept of the active contour model has been extensively utilized in the segmentation and analysis of images. This technology has been effectively employed in identifying the contours in object recognition, computer graphics and vision, biomedical processing of images that is normal images or medical images such as Magnetic Resonance Images (MRI), X-rays, plus Ultrasound imaging. Three colleagues, Kass, Witkin and Terzopoulos developed this energy, lessening “Active Contour Models” (equally identified as Snake) back in 1987. Being curved in nature, snakes are characterized in an image field and are capable of being set in motion by external and internal forces within image data and the curve itself in that order. The present s

Nowadays, the mobile communication networks have become a consistent part of our everyday life by transforming huge amount of data through communicating devices, that leads to new challenges. According to the Cisco Networking Index, more than 29.3 billion networked devices will be connected to the network during the year 2023. It is obvious that the existing infrastructures in current networks will not be able to support all the generated data due to the bandwidth limits, processing and transmission overhead. To cope with these issues, future mobile communication networks must achieve high requirements to reduce the amount of transferred data, decrease latency and computation costs. One of the essential challenging tasks in this subject