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 the Approaches (ABC) and (ABCII), and research aims mainly to indicate the role of the Attribute Based Costing Approach to provide the most accurate cost information compared to the Activity Based Costing Approach It works to meet the needs and desires of customers as the application starts by identifying customer specifications and characteristics desired by the customer in the product.
Speech is the essential way to interact between humans or between human and machine. However, it is always contaminated with different types of environment noise. Therefore, speech enhancement algorithms (SEA) have appeared as a significant approach in speech processing filed to suppress background noise and return back the original speech signal. In this paper, a new efficient two-stage SEA with low distortion is proposed based on minimum mean square error sense. The estimation of clean signal is performed by taking the advantages of Laplacian speech and noise modeling based on orthogonal transform (Discrete Krawtchouk-Tchebichef transform) coefficients distribution. The Discrete Kra
The fetal heart rate (FHR) signal processing based on Artificial Neural Networks (ANN),Fuzzy Logic (FL) and frequency domain Discrete Wavelet Transform(DWT) were analysis in order to perform automatic analysis using personal computers. Cardiotocography (CTG) is a primary biophysical method of fetal monitoring. The assessment of the printed CTG traces was based on the visual analysis of patterns that describing the variability of fetal heart rate signal. Fetal heart rate data of pregnant women with pregnancy between 38 and 40 weeks of gestation were studied. The first stage in the system was to convert the cardiotocograghy (CTG) tracing in to digital series so that the system can be analyzed ,while the second stage ,the FHR time series was t
... Show MoreThe quality of Global Navigation Satellite Systems (GNSS) networks are considerably influenced by the configuration of the observed baselines. Where, this study aims to find an optimal configuration for GNSS baselines in terms of the number and distribution of baselines to improve the quality criteria of the GNSS networks. First order design problem (FOD) was applied in this research to optimize GNSS network baselines configuration, and based on sequential adjustment method to solve its objective functions.
FOD for optimum precision (FOD-p) was the proposed model which based on the design criteria of A-optimality and E-optimality. These design criteria were selected as objective functions of precision, whic
... Show MoreCryptography is a method used to mask text based on any encryption method, and the authorized user only can decrypt and read this message. An intruder tried to attack in many manners to access the communication channel, like impersonating, non-repudiation, denial of services, modification of data, threatening confidentiality and breaking availability of services. The high electronic communications between people need to ensure that transactions remain confidential. Cryptography methods give the best solution to this problem. This paper proposed a new cryptography method based on Arabic words; this method is done based on two steps. Where the first step is binary encoding generation used t
... Show MoreAuthentication is the process of determining whether someone or something is, in fact, who or what it is declared to be. As the dependence upon computers and computer networks grows, the need for user authentication has increased. User’s claimed identity can be verified by one of several methods. One of the most popular of these methods is represented by (something user know), such as password or Personal Identification Number (PIN). Biometrics is the science and technology of authentication by identifying the living individual’s physiological or behavioral attributes. Keystroke authentication is a new behavioral access control system to identify legitimate users via their typing behavior. The objective of this paper is to provide user
... Show MoreToday with increase using social media, a lot of researchers have interested in topic extraction from Twitter. Twitter is an unstructured short text and messy that it is critical to find topics from tweets. While topic modeling algorithms such as Latent Semantic Analysis (LSA) and Latent Dirichlet Allocation (LDA) are originally designed to derive topics from large documents such as articles, and books. They are often less efficient when applied to short text content like Twitter. Luckily, Twitter has many features that represent the interaction between users. Tweets have rich user-generated hashtags as keywords. In this paper, we exploit the hashtags feature to improve topics learned
Abstract
The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program
... Show MoreLanguage is an important means through which one can construct one's social world. Accordingly, the way we view ourselves and the world is basically formed by language use whereby identities, relations, and values are constructed and maintained. Most discourse analysts consider narrative not only the locus of construction and enactment of identity, but also a distinguished genre for its analysis.The present study is concerned with how identity can poetically be informed, hence exploring the way black poets use language when reflecting their identity and culture. The poem, right on: white america by the black American poetess Sonia Sanchez, is chosen to be analyzed based on Simpson's stylistic model (2004). In this model, the ana
... Show MoreThe laser micro-cutting process is the most widely commonly applied machining process which can be applied to practically all metallic and non-metallic materials. While this had challenges in cutting quality criteria such as geometrical precision, surface quality and numerous others. This article investigates the laser micro-cutting of PEEK composite material using nano-fiber laser, due to their significant importunity and efficiency of laser in various manufacturing processes. Design of experiential tool based on Response Surface Methodology (RSM)-Central Composite Design (CCD) used to generate the statistical model. This method was employed to analysis the influence of parameters including laser speed,
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