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 paper, we investigate the connection between the hierarchical models and the power prior distribution in quantile regression (QReg). Under specific quantile, we develop an expression for the power parameter ( ) to calibrate the power prior distribution for quantile regression to a corresponding hierarchical model. In addition, we estimate the relation between the  and the quantile level via hierarchical model. Our proposed methodology is illustrated with real data example.

Polymer electrolytes systems compose of (PEO+KI+I₂) and (PEO+RbI+I₂) with different concentration, and a fixed amount of ethylene carbonate (EC) and propylene carbonate (PC) over temperatures range 293-343 K prepared by solution cast me

      Iron deficiency is considered as a common problem facing the general world population. In the current research, experiments were conducted to evaluate the effects of aqueous extracts of Acacia senegal (Gum Arabic, GA), Spinacia oleracea (spinach), Zea mays (corn), and Capsicum annuum (red chili pepper) on iron and ferritin levels in rats. Vitamin C and fructose levels were first estimated in these plants by using High-Performance Liquid Chromatography (HPLC). The results showed that the GA extract contained the highest level of fructose (853 mg.L^-1), followed by red chili pepper (635 mg.L^-1), corn (521 mg.L^-1), and spinach (271 mg.L^-1

Water is necessary for sustainable development and healthy society.  Groundwater, often, is not sufficient and protected for direct human consumption. Due to increase in the density of population the requirement of water is increasing.  In this work, the assessment of groundwater quality was conducted in the south-west part of Basrah province. Spatial variations in the quality of groundwater in the study area have been analyzed utilizing GIS technique. The geochemical parameters of groundwater samples including pH, EC, TDS, Ca, Mg, Na, Cl, HCO₃, SO₄, and NO₃ were assessed in this study. Information maps of the study area have been actually prepared to make use of the GIS spatial

This research includes the synthesis of new series of heterocyclic compounds. Reaction of 2-nitro benzylidene)thiosemicarbazide(1) with ethyl chloro acetate gave (2-nitro benzylidene amino)-2-thioxomidazolidine-4-one(2) ,treatment(2) with methyl iodide to give(3)which was reacted with hydrazine to give 2-hydrazinyl-1-[(2-nitrobenzylidene)amino]- 1H-imidazol-5(4H)-one, andreation of compound(2) with aromatic aldehydes to give 5arylidene -3-({2-nitro benzylidene}amino)2-thioxo-3,5-dihydro-4H-imidazole-4-one(5a,5b), which was reacted with ethyl aceto acetate to give 4-aryl-1-[2-nitrobenzylidene, amino -6oxo-2-thioxo octa hydro-1H-benzo[d]imidazole-5-carboxylate and followed synthesis of βlactamederivtives(9a,9b) by treatment derivatives(

The shape for even-even (54Xe 118≤ A ≤ 140 and 82Pb 204 ≤ A ≤ 210 ) nuclei have been studied and investigated through the deformation parameters and δ , these deformation parameters were calculated by two different methods. The first one is nucleus quadrupole deformation parameter β2 from reduced transition probability B(E2)↑ for 0+→2+1 transitions and the second is nucleus quadrupole deformation parameters δ from quadrupole moment Qo.The relationship between two deformation parameters ( , ) and neutrons magic number (N=82 & 126) was studied through plotting the deformation parameters ( , ) as a function of neutrons number , from this relationship we can see very cleary that the deformation of nucleus decreased when th

Survival analysis is widely applied to data that described by the length of time until the occurrence of an event under interest such as death or other important events. The purpose of this paper is to use the dynamic methodology which provides a flexible method, especially in the analysis of discrete survival time, to estimate the effect of covariate variables through time in the survival analysis on dialysis patients with kidney failure until death occurs. Where the estimations process is completely based on the Bayes approach by using two estimation methods: the maximum A Posterior (MAP) involved with Iteratively Weighted Kalman Filter Smoothing (IWKFS) and in combination with the Expectation Maximization (EM) algorithm. While the other