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

This study synthesized nanocomposite photocatalyst materials from a mixture of Cu₂O nanoparticles, ZnO nanoparticles, and graphene oxide (GO) through coprecipitation and hydrothermal methods. This study aims to determine the optimum composition of Cu₂O/ZnO/GO nanocomposites in degrading methylene blue. The nanocomposite was synthesized in two steps:  1  the synthesis of Cu₂O and ZnO nanoparticles through the coprecipitation method and the preparation of GO through the modified Hummer method.  2  The preparation of Cu₂O and ZnO nanoparticles mixtures with GO through the hydrothermal method to form Cu₂O/ZnO/GO nanocomposites. The adsorption-photocatalysis process of methylene blue

Children are the victims most tragic and suffering among the other categories, particularly using the ugliest attacks by their families because of the Family pressures of economic and especially resulting from inadequate family income and other factors leading to domestic violence, for example, family disputes and the disintegration of the family, inequality and segregation between family members and the use of violence as a means to solve problems and this is what is reflected on the child's health due to the processes of socialization inadequate and contradictory and loose had not depend on the principles of punishment and reward and imponderables between soft and intensity of treatment and methods of interaction with the child would b

The global health crisis resulting from the spread of the Corona virus, which the World Health Organization described on January 30, 2020 as a public health emergency of international concern, then returned to describe it as a pandemic on March 11, 2020, and the measures and procedures taken by government authorities in different countries of the world, whether at the highest level of imposing a comprehensive curfew or what is called globally home quarantine and thus disrupting all sectors and activities in the state, whether public or private (with the exception of some sectors such as the health, media and security sectors), or at a lower level than that, such as reducing work rates in different sectors by rates that vary from one country

The research in Islamic history is considered a title for the glory of the nation and a mirror for the intellectual and mental maturity of the men of the Islamic state who played an important role in saving humanity from darkness to light and from ignorance to knowledge and to show their position in building the Islamic state, and to highlight the importance of their conquests of neighboring cities and the expansion of Islam, and for this reason they appear The importance of writing on the topic (The Battle of Dumat al-Jandal and its impact on the era of the Prophethood and the Rightly Guided Caliphate). The reason for choosing this topic was to show the status of Dumat al-Jandal and its importance in the Islamic state and its great role

The objective of the research , is to shed light on the most important treatment of the problem of missing values of time series data and its influence in simple linear regression. This research deals with the effect of the missing values in independent variable only. This was carried out by proposing missing value from time series data which is complete originally and testing the influence of the missing value on simple regression analysis of data of an experiment related with the effect of the quantity of consumed ration on broilers weight for 15 weeks. The results showed that the missing value had not a significant effect as the estimated model after missing value was consistent and significant statistically. The results also

تواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف وم

Wireless Sensor Networks (WSNs) are promoting the spread of the Internet for devices in all areas of
life, which makes it is a promising technology in the future. In the coming days, as attack technologies become
more improved, security will have an important role in WSN. Currently, quantum computers pose a significant
risk to current encryption technologies that work in tandem with intrusion detection systems because it is
difficult to implement quantum properties on sensors due to the resource limitations. In this paper, quantum
computing is used to develop a future-proof, robust, lightweight and resource-conscious approach to sensor
networks. Great emphasis is placed on the concepts of using the BB8

The deep learning algorithm has recently achieved a lot of success, especially in the field of computer vision. This research aims to describe the classification method applied to the dataset of multiple types of images (Synthetic Aperture Radar (SAR) images and non-SAR images). In such a classification, transfer learning was used followed by fine-tuning methods. Besides, pre-trained architectures were used on the known image database ImageNet. The model VGG16 was indeed used as a feature extractor and a new classifier was trained based on extracted features.The input data mainly focused on the dataset consist of five classes including the SAR images class (houses) and the non-SAR images classes (Cats, Dogs, Horses, and Humans). The Conv

This research work dealt with the problem of layout the production line of engine of fan roof at the General Company for Electrical Industries (GCEI). It was observed that the assembly line of engine was unstable and subject to severe fluctuations. In addition the execution of tasks at some stations was observed to be very fast while at other stations was slow. This phenomenon resulted into bottlenecks between workstations, idle time, and work in process. The system design was used to assign tasks to work stations according to different heuristics (Ranked Positional weight techniques, longest Task Time, Most following tasks, Shortest tasks time, Least number of following task).

The study revealed that th