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

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Classifying an overlapping object is one of the main challenges faced by researchers who work in object detection and recognition. Most of the available algorithms that have been developed are only able to classify or recognize objects which are either individually separated from each other or a single object in a scene(s), but not overlapping kitchen utensil objects. In this project, Faster R-CNN and YOLOv5 algorithms were proposed to detect and classify an overlapping object in a kitchen area.  The YOLOv5 and Faster R-CNN were applied to overlapping objects where the filter or kernel that are expected to be able to separate the overlapping object in the dedicated layer of applying models. A kitchen utensil benchmark image database and

Research summary

The scholars of Iraq have rich contributions to enrich this science and other Islamic sciences. Many of them presented the juices of their ideas to build and defend Islamic civilization, and among them are those who took care and carried this scientific trust upon themselves and conveyed it (Sheikh Muhammad Taha Al-Balisani (may God have mercy on him), who was a prominent scholar in His era, where he presented antiquities, opinions, and ideas worthy of attention and study.

He was the author of many books, some of them printed, and some of which are manuscripts, waiting for someone to bring them out to the light of life, verify them and present them to Islamic libraries, because our libraries are i

Under aerobic and anaerobic conditions, two laboratory-scale reactors were operated. Each reactor
was packed with 8.5 kg of shredded synthetic solid waste (less than 5 cm) that was prepared according to an
average composition of domestic solid waste in the city of Kirkuk. Using an air compressor, aerobic
conditions were created in the aerobic reactor. This study shows that the aerobic reactor was more efficient in
COD and BOD5 removal which were 97.88% and 91.25% while in case of anaerobic reactor, they were
66.53%and 19.11%, respectively.

The research deals with an important issue that many people are working on, namely the sanctification of the texts on which the timings of the time and the different conditions of the place took place. Do not live up to the ranks of perfection and perfection, and every effort has explanations according to the mind machine, which is not protected by infallibility from error. The great downfall is to put these intellectual efforts in the Bible without separating them from the Word of God. The situation and the place on the adherents of a religion and mixed with the trick of the average individual only to be subject to the words of the teachers of Sharia and docility.

Reseach target the most important topic, is Activity and ProfitabilityIndictors Analysis for
Nationality and Iraqi Insurance Company, In order to stand on them ability to cover its risks
and explore the efficiency asset and its avialible resources using to determine them abilities to
profit generation from its insurance activity. The analysis was focus to examine their profit
and activity power, and test the significant differences aming them performance. Test 2
hypothese that is related and result it sign that the 2 company no has significant differences at
profitability and activity level. The research depend on coneclusion, recommended two
company to work at efficiency with cost element of insurance activity in or