The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

LED is an ultra-lightweight block cipher that is mainly used in devices with limited resources. Currently, the software and hardware structure of this cipher utilize a complex logic operation to generate a sequence of random numbers called round constant and this causes the algorithm to slow down and record low throughput. To improve the speed and throughput of the original algorithm, the Fast Lightweight Encryption Device (FLED) has been proposed in this paper. The key size of the currently existing LED algorithm is in 64-bit & 128-bit but this article focused mainly on the 64-bit key (block size=64-bit). In the proposed FLED design, complex operations have been replaced by LFSR left feedback technology to make the algorithm perform more e

Abstract

The researcher seeks, through different aspects of the search, to reach a set of objective concerning in content creation a clear vision about conceptual and practical dimension of relation and effects between (Leader-Member Exchange, and Organizational Commitment) to construct a framework of a pragmatic model as a solution to research problem and it questions. The theoretical problem is derived basically from the scarcity of Arab studies and researches that deal by study and analyses for such important of The two variables blend. The practical problem depends in deriving from reality of every day work in the Iraqi ministry of defense.

On this basis, a formula of research problem for pur

The experimental and numerical analysis was performed on pipes suffering large plastic deformation through expanding them using rigid conical shaped mandrels, with three different cone angles (15◦, 25◦, 35◦) and diameters (15, 17, 20) mm. The experimental test for the strain results investigated the expanded areas. A numerical solution of the pipes expansion process was also investigated using the commercial finite element software ANSYS. The strains were measured for each case experimentally by stamping the mesh on the pipe after expanding, then compared with Ansys results. No cracks were generated during the process with the selected angles. It can be concluded that the strain decreased with greater angles of con

Determining the aerodynamic characteristics of iced airfoil is an important step in aircraft design.  The goal of this work is to study experimentally and numerically an iced airfoil to assess the aerodynamic penalties associated with presence of ice on the airfoil surface. Three iced shapes were tested on NACA 0012 straight wing at zero and non-zero angles of attack, at Reynolds No. equal to (3.36*105). The 2-D steady state continuity and momentum equations have been solved utilizing finite volume method to analyze the turbulent flow over a clean and iced airfoil. The results show that the ice shapes affected the aerodynamic characteristics due to the change in airfoil shape. The experimental results show that the horn iced airfoil

The present work aims to validate the experimental results of a new test rig built from scratch to evaluate the thermal behavior of the brake system with the numerical results of the transient thermal problem. The work was divided into two parts; in the first part, a three-dimensional finite-element solution of the transient thermal problem using a new developed 3D model of the brake system for the selected vehicle is SAIPA 131, while in the second part, the experimental test rig was built to achieve the necessary tests to find the temperature distribution during the braking process of the brake system. We obtained high agreement between the results of the new test rig with the numerical results based on the developed model of the brake

The present work intends to study of dc glow discharge were generated between pin (cathode) and a plate (anode) in Ar gas is performed using COMSOL were used to study electric field distribution along the axis of the discharge and also the distribution of electron density and electron temperature at constant pressure (P=.0.0mbar) and inter electrode distance (d=4 cm) at different applied voltage for both pin cathode system and plate anode and comparison with experimental results.

n this study, Cr−Mo−N thin films with different Mo contents were synthesised via closed field unbalanced magnetron sputtering ion plating. The effects of Mo content on the microstructure, chemical bonding state, and optical properties of the prepared films were investigated by X-ray diffraction spectroscopy (XRD), X-ray photoelectron spectroscopy (XPS), field emission scanning electron microscopy, and ultraviolet-visible spectrophotometry. XRD results determined the face centered cubic (fcc) structure of pure CrN film. The incorporation of molybdenum (Mo) in the CrN matrix was confirmed by both XRD and XPS analyses. The CrMoN coatings demonstrate various polycrystalline phases including CrN, γ-Mo2N, Cr with oxides layers of MoO3, CrO3,

This study deals with the aircraft wing analysis (numerical and experimental) which subjected to fatigue loading in order to analyze the aircraft wing numerically by using ANSYS 15.0 software and experimentally by using loading programs which effect on fatigue test specimens at laboratory to estimate life of used metal (aluminum alloy 7075-T651) the wing metal and compare between numerical and experimental work, as well as to formulate an experimental mathematical model which may find safe estimate for metals and most common alloys that are used to build aircraft wing at certain conditions. In experimental work, a (34) specimen of (aluminum alloy 7075-T651) were tested using alternating bending fatigue machine rig. The t

In this study, Cr−Mo−N thin films with different Mo contents were synthesised via closed field unbalanced magnetron sputtering ion plating. The effects of Mo content on the microstructure, chemical bonding state, and optical properties of the prepared films were investigated by X-ray diffraction spectroscopy (XRD), X-ray photoelectron spectroscopy (XPS), field emission scanning electron microscopy, and ultraviolet-visible spectrophotometry. XRD results determined the face centered cubic (fcc) structure of pure CrN film. The incorporation of molybdenum (Mo) in the CrN matrix was confirmed by both XRD and XPS analyses. The CrMoN coatings demonstrate various polycrystalline phases including CrN, γ-Mo2N, Cr with oxides layers of MoO3, CrO3