Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

The seventh international scientific conference held at the "University of Baghdad" College of Education "Ibn Rushd" 14-15 / 4/2019, confirmed in its recommendations the need to draw clear strategic planning to invest the qualitative inputs from the Ministry of Education and focus on it in higher education, which requires educational institutions to amend from its current strategies or adopting new strategies in a way that contributes to presenting new ways to compete and keep pace with scientific progress and to find realistic and objective working methods. The aim of the current study is to identify the reality of university strategic planning to invest the outputs of the distinguished schools of the heads of public universities. The r

The computer vision branch of the artificial intelligence field is concerned with developing algorithms for analyzing video image content. Extracting edge information, which is the essential process in most pictorial pattern recognition problems. A new method of edge detection technique has been introduces in this research, for detecting boundaries.

           Selection of typical lossy techniques for encoding edge video images are also discussed in this research. The concentration is devoted to discuss the Block-Truncation coding technique and Discrete Cosine Transform (DCT) coding technique. In order to reduce the volume of pictorial data which one may need to store or transmit,

Medical image segmentation is one of the most actively studied fields in the past few decades, as the development of modern imaging modalities such as magnetic resonance imaging (MRI) and computed tomography (CT), physicians and technicians nowadays have to process the increasing number and size of medical images. Therefore, efficient and accurate computational segmentation algorithms become necessary to extract the desired information from these large data sets. Moreover, sophisticated segmentation algorithms can help the physicians delineate better the anatomical structures presented in the input images, enhance the accuracy of medical diagnosis and facilitate the best treatment planning. Many of the proposed algorithms could perform w

The present work includes design, construction and operates of a prototype solar absorption refrigeration system, using methanol as a refrigerant to avoid any refrigerant that cause global warming and greenhouse effect. Flat plate collector was used because it’s easy, ninexpensive and efficient. Many test runs (more than 50) were carried out on the system from May to October, 2013; the main results were taken between the period of July 15, 2013 to August 15, 2013 to find the maximum C.O.P, cooling, temperature and pressure of the system. The system demonstrates a maximum generator temperature of 93.5 oC, on July 18, 2013 at 2:30 pm, and the average mean generator temperature Tgavr was 74.7 °C, for this period. The maximum pressure Pg

Image retrieval is used in searching for images from images database. In this paper, content – based image retrieval (CBIR) using four feature extraction techniques has been achieved. The four techniques are colored histogram features technique, properties features technique, gray level co- occurrence matrix (GLCM) statistical features technique and hybrid technique. The features are extracted from the data base images and query (test) images in order to find the similarity measure. The similarity-based matching is very important in CBIR, so, three types of similarity measure are used, normalized Mahalanobis distance, Euclidean distance and Manhattan distance. A comparison between them has been implemented. From the results, it is conclud

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

A simple, rapid and environmentally friendly dispersive liquid–liquid microextraction method-based spectrophotometric method for the trace determination of folic acid has been developed. The proposed method is based on the formation of a deep yellow product via reaction of folic acid and 1,2-naphthoquine-4-sulfonate at pH = 9. The formed complex was extracted using a mixture of chloroform and ethanol. Then, the tiny organic droplets were measured at λ = 520 nm. At the optimum conditions, linearity was ranged from 0.05 to 1.5 μg/mL for the standard and samples, with a linear correlation coefficient of 0.9996. The detection limits were 0.02, 0.027, 0.03, 0.02 and 0.04 μg/mL for standard, tablet (5 mg), tablet (1 mg), syrup and fl

The study of traffic on the roads the governorate of Karbala, Where is the study of traffic on the roads measure is necessary to determine the extent of the road and highlighting the importance of its role in the transfer of individuals from original to destination as well as the importance of the region that attracted its movement. This research aims to analyze the traffic in the governorate of Karbala through the study and analysis of surveys of traffic that were made in the governorate. Based on this analysis, it has been reached to identify volumes of the traffic and its density and how the roads are efficient and accommodating these volumes, the results of the traffic survey of the studied roads in the area of the study have shown t