The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

Atmospheric transmission is disturbed by scintillation, where scintillation caused more beam divergence. In this work target image spot radius was calculated in presence of atmospheric scintillation. The calculation depend on few relevant equation based on atmospheric parameter (for Middle East), tracking range, expansion ratio of applied beam expander's, receiving unit lens F-number, and the laser wavelength besides photodetector parameter. At maximum target range Rmax =20 km, target image radius is at its maximum Rs=0.4 mm. As the range decreases spot radius decreases too, until the range reaches limit (4 km) at which target image spot radius at its minimum value (0.22 mm). Then as the range decreases, spot radius increases due to geom

Cr2O3 thin films have been prepared by spray pyrolysis on a glass substrate. Absorbance and transmittance spectra were recorded in the wavelength range (300-900) nm before and after annealing. The effects of annealing temperature on absorption coefficient, refractive index, extinction coefficient, real and imaginary parts of dielectric constant and optical conductivity were expected. It was found that all these parameters increase as the annealing temperature increased to 550°C.

    In this work, the influence of the annealing temperature on the optical properties of the thin films Cadmium Sulphide (CdS) has been studied. Thin films of Cadmium Sulphide (CdS) were made using the Physical Vapor Deposition (PVD) method. The optical properties of annealing temperatures (as deposited, 200, 250, and 300  ) were scrupulous. The UV/VIS spectrophotometer investigated optical parameters such as transmission, the coefficient of absorption and energy gap of the films for the range (400-110 nm) as an assignment of the annealing temperature. The optical properties were calculated as a function of annealed temperature: absorption, transmission, reflection, band gap, coefficient of absorp

Hydrophobic silica aerogels were successfully preparation by an ambient pressure drying method from sodium silicate (Na2SiO3) with different pH values (5, 6, 7, 8, 9 and 10). In this study, acidic HCl (1M), a basic NH4OH (1M) were selected as a catalyst to perform the surface modification in a TMCS (trimethylchlorosilane) solution. The surface chemical modification of the aerogels was assured by the Fourier transform infrared (FTIR) spectroscopic studies. Other physical properties, such as pore volume and pore size and specific surface area were determined by Brunauer-Emmett- Teller (BET) method. The effect of pH values on the bulk density of aerogel. The sol–gel parameter pH value in the sol, have marked effects on the physical proper

This work aims to fabricate two types of plasmonic nanostructures by electrical exploding wire (EEW) technique and study the effects of the different morphologies of these nanostructures on the absorption spectra and Surface-Enhanced Raman Scattering (SERS) activities, using Rhodamine 6G as a probe molecule. The structural properties of these nanostructures were examined using X-Ray diffraction (XRD). The morphological properties were examined using field emission scanning electron microscopy (FESEM) and scanning transmission electron microscopy (STEM). The absorption spectra of the mixed R6G laser dye (concentration 1×10^-6 M) with prepared nanostructures were examined by double beam UV-Vis Spectrophotometer. The Raman spe

In our research, several different Statics solutions have been implemented in the processing of seismic data in the south of Iraq for (2D) line seismic survey (AK18)  of Abu-khama project with length 32.4 Km and their corresponding results have been compared in order to find optimum static solutions. The static solutions based on the tomographic-principle or combining the low frequency components of field statics with high frequency ones of refraction statics can provide a reasonable static solution for seismic data in the south of Iraq. The quality of data was bad and unclear in the seismic signal, but after applying field statics there is an enhancement of data quality. The Residual static correction improved the qualities of seis

In light of the development in computer science and modern technologies, the impersonation crime rate has increased. Consequently, face recognition technology and biometric systems have been employed for security purposes in a variety of applications including human-computer interaction, surveillance systems, etc. Building an advanced sophisticated model to tackle impersonation-related crimes is essential. This study proposes classification Machine Learning (ML) and Deep Learning (DL) models, utilizing Viola-Jones, Linear Discriminant Analysis (LDA), Mutual Information (MI), and Analysis of Variance (ANOVA) techniques. The two proposed facial classification systems are J48 with LDA feature extraction method as input, and a one-dimen

          Sentiment analysis refers to the task of identifying polarity of positive and negative for particular text that yield an opinion. Arabic language has been expanded dramatically in the last decade especially with the emergence of social websites (e.g. Twitter, Facebook, etc.). Several studies addressed sentiment analysis for Arabic language using various techniques. The most efficient techniques according to the literature were the machine learning due to their capabilities to build a training model. Yet, there is still issues facing the Arabic sentiment analysis using machine learning techniques. Such issues are related to employing robust features that have the ability to discrimina