Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

Abstract

 The objective of image fusion is to merge multiple sources of images together in such a way that the final representation contains higher amount of useful information than any input one.. In this paper, a weighted average fusion method is proposed. It depends on using weights that are extracted from source images using counterlet transform. The extraction method is done by making the approximated transformed coefficients equal to zero, then taking the inverse counterlet transform to get the details of the images to be fused. The performance of the proposed algorithm has been verified on several grey scale and color test  images, and compared with some present methods.

        The secure data transmission over internet is achieved using Steganography. It is the art and science of concealing information in unremarkable cover media so as not to arouse an observer’s suspicion. In this paper the color cover image is divided into equally four parts, for each part select one channel from each part( Red, or Green, or  Blue), choosing one of these channel depending on the high color ratio in that part. The chosen part is decomposing into four parts {LL, HL, LH, HH} by using discrete wavelet transform. The hiding image is divided into four part n*n then apply DCT on each part. Finally the four DCT coefficient parts embedding in four high frequency sub-bands {HH} in

Orthogonal Frequency Division Multiplexing (OFDM) is an efficient multi-carrier technique.The core operation in the OFDM systems is the FFT/IFFT unit that requires a large amount of hardware resources and processing delay. The developments in implementation techniques likes Field Programmable Gate Array (FPGA) technologies have made OFDM a feasible option. The goal of this paper is to design and implement an OFDM transmitter based on Altera FPGA using Quartus software. The proposed transmitter is carried out to simplify the Fourier transform calculation by using decoder instead of multipliers. After programming ALTERA DE2 FPGA kit with implemented project, several practical tests have been done starting from monitoring all the results of

Abstract 

Locally natural occurring Iraqi rocks of Bauxite and Porcelanite (after pre calcinations at 1000^oC for 1hr) were used, with the addition of different proportions of MgO and Al₂O₃, to prepare refractory materials. The effects of these additives on the physical and thermal properties of the prepared refractories were investigated.

Many batches of Bauxite/MgO, Bauxite/Al₂O₃, Bauxite/MgO/Al₂O₃, and   Porcelanite/ MgO/Al₂O₃ were prepared. The mixture is milled and classified into different size fractions; fine (less than 45μm) 40%, middle (45-75μm) 40%, and coarse (75-106μm) 20% .

The need for participants’ performance assessments in academia and industry has been a growing concern. It has attendance, among other metrics, is a key factor in engendering a holistic approach to decision-making. For institutions or organizations where managing people is an important yet challenging task, attendance tracking and management could be employed to improve this seemingly time-consuming process while keeping an accurate attendance record. The manual/quasi-analog approach of taking attendance in some institutions could be unreliable and inefficient, leading to inaccurate computation of attendance rates and data loss. This work, therefore, proposes a system that employs embedded technology and a biometric/ w

Digital Elevation Model (DEM) is one of the developed techniques for relief representation.  The definition of a DEM construction is the modeling technique of earth surface from existing data. DEM plays a role as one of the fundamental information requirement that has been generally utilized in GIS data structures. The main aim of this research is to present a methodology for assessing DEMs generation methods. The DEMs data will be extracted from open source data e.g. Google Earth. The tested data will be compared with data produced from formal institutions such as General Directorate of Surveying. The study area has been chosen in south of Iraq (Al-Gharraf / Dhi Qar governorate. The methods of DEMs creation are kriging, IDW (inver