The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current busines

Pollutants generation is strongly dependant on the firing temperature and reaction rates of the gaseous reactants in the gas turbine combustion chamber. An experimental study is conducted on a two-shaft T200D micro-gas turbine engine in order to evaluate the impact of injecting ethanol directly into the compressor inlet air on the exhaust emissions. The study is carried out in constant speed and constant load engine tests. Generally, the results showed that when ethanol was added in a concentration of 20% by volume of fuel flow; NO_x emission was reduced by the half, while CO and UHC emissions were almost doubled with respect to their levels when burning conventional LPG fuel alone.

This article discusses a discussion of trends and patterns of understanding and application of the concept of metaphor to various subjects that may interfere with the perspective of metaphors in translation theory, an attempt was made to use the principles and characteristics of metaphors and their fundamental tradition in translation theory, and to uncover the perspective of considering metaphor as a conceptual process. presenting its merits, since it is still considered an eccentric expression of linguistics.

Modern machine-learning applications require GPUs, and modern platforms can leverage numerous GPUs on one or more machines to increase performance. Contemporary deep-learning models are too huge for CPU or GPU training. Training these models with many GPUs without performance degradation is necessary to train them rapidly and maximize GPU consumption. Thus, training deep convolutional neural networks (DCNN) with multiple GPUs has become necessary for improving training. Therefore, we presented a parallel design and development of an efficient model for enhancing face mask CNN performance and improving resource efficiency. This DCNN model is a parallel training system over multiple GPUs, a multi-core CPU, and a multi-process GPU platform wit

The reality of the field of construction projects in Iraq refers to needing for the development of performance in order to improve quality and reduce defects and errors and to control the time and cost, so there is needing for the application of effective methods in this area, one of the methods that can be applied in this area is the manner of Six Sigma. This research aims to enhance the performance and quality improvement for the construction projects by improving performance in the work of the implementation of the concrete structure depending on the Six Sigma methodology, and for the purpose of achieving the aim of the research, the researcher firstly depends on the theoretical study that include the concepts of qual

Often times, especially in practical applications, it is difficult to obtain data that is not tainted by a problem that may be related to the inconsistency of the variance of error or any other problem that impedes the use of the usual methods represented by the method of the ordinary least squares (OLS), To find the capabilities of the features of the multiple linear models, This is why many statisticians resort to the use of estimates by immune methods Especially with the presence of outliers, as well as the problem of error Variance instability, Two methods of horsepower were adopted, they are the robust weighted least square(RWLS)& the two-step robust weighted least square method(TSRWLS), and their performance was verifie

The finishing operation of the electrochemical finishing technology (ECF) for tube of steel was investigated In this study. Experimental procedures included qualitative
and quantitative analyses for surface roughness and material removal. Qualitative analyses utilized finishing optimization of a specific specimen in various design and operating conditions; value of gap from 0.2 to 10mm, flow rate of electrolytes from 5 to 15liter/min, finishing time from 1 to 4min and the applied voltage from 6 to 12v, to find out the value of surface roughness and material removal at each electrochemical state. From the measured material removal for each process state was used to verify the relationship with finishing time of work piece. Electrochemi

The aim: In this study, we present and evaluate the vest-over-pants technique as a simple way to correct urethrocutaneous fistulas after hypospadias. Materials and methods: Between October 2018 and June 2020, twenty male patients aged 5 to 20 years came to us with post hypospadias repair fistula, these patients underwent vest-over-pant repair of their fistula. The size of fistula was ranging between 2.5-5 mm. The distribution of fistula was coronal (3 patients), distal penile (9 patients), midshaft (2 patients) and proximal penile (6 patients). In 14 patients there were single fistula and 6 patients had more than one fistula. Eleven of patients were exposed to a previous failed fistula repair procedure. Results: Six months after the operati

The aim of the current study is to create special norms of the second edition of Minnesota multi faces personality inventory, and the fifth edition of the sixteen personality factor questionnaire of catel. To this end, the researcher applied the Minnesota multi faces personality inventory over a sample of (1646) secondary and university students as well as plenty of disorders. She also applied the sixteen personality factor questionnaire of catel on (4700) secondary and university students. SPSS tools were used to process data.