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.
Hiding technique for dynamic encryption text using encoding table and symmetric encryption method (AES algorithm) is presented in this paper. The encoding table is generated dynamically from MSB of the cover image points that used as the first phase of encryption. The Harris corner point algorithm is applied on cover image to generate the corner points which are used to generate dynamic AES key to second phase of text encryption. The embedded process in the LSB for the image pixels except the Harris corner points for more robust. Experimental results have demonstrated that the proposed scheme have embedding quality, error-free text recovery, and high value in PSNR.
This paper focuses on the optimization of drilling parameters by utilizing “Taguchi method” to obtain the minimum surface roughness. Nine drilling experiments were performed on Al 5050 alloy using high speed steel twist drills. Three drilling parameters (feed rates, cutting speeds, and cutting tools) were used as control factors, and L9 (33) “orthogonal array” was specified for the experimental trials. Signal to Noise (S/N) Ratio and “Analysis of Variance” (ANOVA) were utilized to set the optimum control factors which minimized the surface roughness. The results were tested with the aid of statistical software package MINITAB-17. After the experimental trails, the tool diameter was found as the most important facto
... Show MoreFar infrared photoconductive detectors based on multi-wall carbon nanotubes (MWCNTs) were fabricated and their characteristics were tested. MWCNTs films deposited on porous silicon (PSi) nanosurface by dip and drop coating techniques. Two types of deposited methods were used; dip coating sand drop –by-drop methods. As well as two types of detector were fabricated one with aluminum mask and the other without, and their figures of merits were studied. The detectors were illuminated by 2.2 and 2.5 Watt from CO2 of 10.6 m and tested. The surface morphology for the films is studied using AFM and SEM micrographs. The films show homogeneous distributed for CNTs on the PSi layer. The root mean square (r.m.s.) of the films surface roughness in
... Show MoreOrthogonal polynomials and their moments serve as pivotal elements across various fields. Discrete Krawtchouk polynomials (DKraPs) are considered a versatile family of orthogonal polynomials and are widely used in different fields such as probability theory, signal processing, digital communications, and image processing. Various recurrence algorithms have been proposed so far to address the challenge of numerical instability for large values of orders and signal sizes. The computation of DKraP coefficients was typically computed using sequential algorithms, which are computationally extensive for large order values and polynomial sizes. To this end, this paper introduces a computationally efficient solution that utilizes the parall
... Show MoreHM Al-Dabbas, RA Azeez, AE Ali, IRAQI JOURNAL OF COMPUTERS, COMMUNICATIONS, CONTROL AND SYSTEMS ENGINEERING, 2023
Facial emotion recognition finds many real applications in the daily life like human robot interaction, eLearning, healthcare, customer services etc. The task of facial emotion recognition is not easy due to the difficulty in determining the effective feature set that can recognize the emotion conveyed within the facial expression accurately. Graph mining techniques are exploited in this paper to solve facial emotion recognition problem. After determining positions of facial landmarks in face region, twelve different graphs are constructed using four facial components to serve as a source for sub-graphs mining stage using gSpan algorithm. In each group, the discriminative set of sub-graphs are selected and fed to Deep Belief Network (DBN) f
... Show MoreColor image compression is a good way to encode digital images by decreasing the number of bits wanted to supply the image. The main objective is to reduce storage space, reduce transportation costs and maintain good quality. In current research work, a simple effective methodology is proposed for the purpose of compressing color art digital images and obtaining a low bit rate by compressing the matrix resulting from the scalar quantization process (reducing the number of bits from 24 to 8 bits) using displacement coding and then compressing the remainder using the Mabel ZF algorithm Welch LZW. The proposed methodology maintains the quality of the reconstructed image. Macroscopic and
Cryptography is a major concern in communication systems. IoE technology is a new trend of smart systems based on various constrained devices. Lightweight cryptographic algorithms are mainly solved the most security concern of constrained devices and IoE systems. On the other hand, most lightweight algorithms are suffering from the trade-off between complexity and performance. Moreover, the strength of the cryptosystems, including the speed of the algorithm and the complexity of the system against the cryptanalysis. A chaotic system is based on nonlinear dynamic equations that are sensitive to initial conditions and produce high randomness which is a good choice for cryptosystems. In this work, we proposed a new five-dimensional of a chaoti
... Show MoreRecent years have seen an explosion in graph data from a variety of scientific, social and technological fields. From these fields, emotion recognition is an interesting research area because it finds many applications in real life such as in effective social robotics to increase the interactivity of the robot with human, driver safety during driving, pain monitoring during surgery etc. A novel facial emotion recognition based on graph mining has been proposed in this paper to make a paradigm shift in the way of representing the face region, where the face region is represented as a graph of nodes and edges and the gSpan frequent sub-graphs mining algorithm is used to find the frequent sub-structures in the graph database of each emotion. T
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