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.
Nowadays, internet security is a critical concern; the One of the most difficult study issues in network security is "intrusion detection". Fight against external threats. Intrusion detection is a novel method of securing computers and data networks that are already in use. To boost the efficacy of intrusion detection systems, machine learning and deep learning are widely deployed. While work on intrusion detection systems is already underway, based on data mining and machine learning is effective, it requires to detect intrusions by training static batch classifiers regardless considering the time-varying features of a regular data stream. Real-world problems, on the other hand, rarely fit into models that have such constraints. Furthermor
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This research has come out with that strategies made by Porter as generally strategies applicable to any size and type of economic units cannot be applied to many of the economic units in the world in generally and in Iraq especially not a lot of economic units have the resources and competencies that enable them to provide a unique product of its kind in the minds of customers and then adopt a differentiation strategy and not a lot of economic units have the resources and competencies that make them the cost leader. Differentiators and cost leaders are minority in the world while not differentiators and not cost leaders are majority in the world.
The economic units are not differentiators and not c
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The aim of the current research is to prepare an integrated learning program based on mathematics standards for the next generation of the NYS and to investigate its impact on the development of the teaching performance of middle school mathematics teachers and the future thinking skills of their students. To achieve the objectives of the research, the researcher prepared a list of mathematics standards for the next generation, which were derived from a list of standards. He also prepared a list of the teaching competencies required for middle school mathematics teachers in light of the list of standards, as well as clarified the foundations of the training program and its objectives and the mathematical
... Show MoreThe research aims to identify the degree of the availability of knowledge, skill and ability as components of human capital, in addition to stand at the level of strategic agility upon tourism and travel agencies company of Jordan, the impact of human capital on strategic agility has been tested through distribution of a questionnaire on a Randomly Sample from Workers in Jordan tourist Companies of (349),a number of statistics techinces have been used simple liner Regrision and Multiplayer regession, it has shown that the degree of knowledge, ability and skill availability was high, and the same applies on strategic agility components, and shown out that there is a statistically significant impact between human capital and strate
... Show MoreClassifying 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
... Show MoreThe aim of the research was to investigate the use of non-parametric tests in the analysis of the questionnaire and how to choose the appropriate test for testing the hypothesis of the study of crime motives in Khartoum State. The data were collected through the primary sources by designing a questionnaire and distributed to a sample of inmates in Khartoum state; the data were analysis by SPSS program using the analytical statistical method through using some of the suitable non-parametric tests for each case. The most important results of the research were: there was significant relationship between the type of crime and the age group therefore, we found that the age group (20-29) was the most frequent crime particularly, the fi
... Show MoreThe surface finish of the machining part is the mostly important characteristics of products quality and its indispensable customers’ requirement. Taguchi robust parameters designs for optimizing for surface finish in turning of 7025 AL-Alloy using carbide cutting tool has been utilized in this paper. Three machining variables namely; the machining speeds (1600, 1900, and 2200) rpm, depth of cut (0.25, 0.50, 0.75) mm and the feed rates (0.12, 0.18, 0.24) mm/min utilized in the experiments. The other variables were considered as constants. The mean surface finish was utilized as a measuring of surface quality. The results clarified that increasing the speeds reduce the surface roughness, while it rises with increasing the depths and fee
... Show MoreThe nonlinear optical properties for polymeric (PMMA) doping with dye Rhodmine (R3Go) has been studied .The samples are prepared by normal polymerization method with concentrations of 5x10-5mol/l and a thickness of 272.5µm.
Plasma effect was studied on samples prepared before and after exposure to the Nd: YAG laser for three times 5, 10 and 15 minutes. Z-Scan technique is used to determine the nonlinear optical properties such as; refractive index (n2) and the coefficient of nonlinear absorption (β). It was found that the nonlinear properties is change by increasi
... Show MoreRecently, research has focused on non-thermal plasma (NTP) technologies as a way to remove volatile organic compounds from the air stream, due to its distinctive qualities, which include a quick reaction at room temperature. In this work, the properties of the plasma generated by the dielectric barrier discharge (DBD) system and by a glass insulator were studied. Plasma was generated at different voltages (3, 4, 6, 7, 8 kV ) with a fixed distance between the electrodes of 5 mm, and a constant argon gas flow rate of (2.5) I/min. DBD plasma emission spectra were recorded for each voltage. The Boltzmann plot method was used to calculate the electron temperature in the plasma ( ), and the Stark expansion method was used to calculate the elec
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