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

War as a human phenomenon, has its own literature. Poetry is a major genre in this literature. This paper is an attempt to investigate and analyse some stylistic features in two selected, English and Arabic, war poems. These poems share the same theme.Both promote the principle of sacrificing one’s own life for the sake of homeland.  This paper limits itself to analyse, thecontent words, tenses, semantic grouping of vocabulary and foregrounding in the two poems. The areas of analysis show great similarities in distributing the general content words (nouns, verbs, adjectives, and adverbs). In the analysis of the semantic areas of each content word, these poems reveal some similarities and some differences in their frequency rates.

This study is conducted to carry out a straightforward way appropriate for quality monitoring and stability of arc stud welding process, followed by a number of procedures to control the quality of welded samples, namely torque destructive testing and visual inspection context.  Those procedures were being performed to support the monitoring system and verify its validity. Thus, continuous on-line monitoring guarantees earlier discovering stud welding defects and avoiding weld repeatability. On-line welding electronic monitoring system is for non destructive determining if a just completed weld is satisfactory or unsatisfactory, depending on welding current peak value detected by the system. Also, it has been observed significant ha

Recently, there has been an increasing advancement in the communications technology, and due to the increment in using the cellphone applications in the diverse aspects of life, it became possible to automate home appliances, which is the desired goal from residences worldwide, since that provides lots of comfort by knowing that their appliances are working in their highest effi ciency whenever it is required without their knowledge, and it also allows them to control the devices when they are away from home, including turning them on or off whenever required. The design and implementation of this system is carried out by using the Global System of Mobile communications (GSM) technique to control the home appliances – In this work, an ele

Corpus linguistics is a methodology in studying language through corpus-based research. It differs from a traditional approach in studying a language (prescriptive approach) in its insistence on the systematic study of authentic examples of language in use (descriptive approach).A “corpus” is a large body of machine-readable structurally collected naturally occurring linguistic data, either written texts or a transcription of recorded speech, which can be used as a starting-point of linguistic description or as a means of verifying hypotheses about a language.  In the past decade, interest has grown tremendously in the use of language corpora for language education. The ways in which corpora have been employed in language pedago

Simulation experiments are a means of solving in many fields, and it is the process of designing a model of the real system in order to follow it and identify its behavior through certain models and formulas written according to a repeating software style with a number of iterations. The aim of this study is to build a model  that deals with the behavior suffering from the state of (heteroskedasticity) by studying the models (APGARCH & NAGARCH) using (Gaussian) and (Non-Gaussian) distributions for different sample sizes (500,1000,1500,2000) through the stage of time series analysis (identification , estimation, diagnostic checking and prediction). The data was generated using the estimations of the parameters resulting f

A security system can be defined as a method of providing a form of protection to any type of data. A sequential process must be performed in most of the security systems in order to achieve good protection. Authentication can be defined as a part of such sequential processes, which is utilized in order to verify the user permission to entree and utilize the system. There are several kinds of methods utilized, including knowledge, and biometric features. The electroencephalograph (EEG) signal is one of the most widely signal used in the bioinformatics field. EEG has five major wave patterns, which are Delta, Theta, Alpha, Beta and Gamma. Every wave has five features which are amplitude, wavelength, period, speed and frequency. The linear

Emotion recognition has important applications in human-computer interaction. Various sources such as facial expressions and speech have been considered for interpreting human emotions. The aim of this paper is to develop an emotion recognition system from facial expressions and speech using a hybrid of machine-learning algorithms in order to enhance the overall performance of human computer communication. For facial emotion recognition, a deep convolutional neural network is used for feature extraction and classification, whereas for speech emotion recognition, the zero-crossing rate, mean, standard deviation and mel frequency cepstral coefficient features are extracted. The extracted features are then fed to a random forest classifier. In

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