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Entry cost based on activity-based cost specifications and comparative study
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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.

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Blue Organic-Inorganic Light Emitting Diode Based on Electroluminescence CdS Nanoparticle
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     A hybrid cadmium sulfide nanoparticles (CdSNPs) electroluminescence (EL) device was fabricated by Phase – Segregated Method and characterized. It was fabricated as layers of (ITO/poly-TPD:CdS ) and (ITO/poly-TPD:CdS /Alq3). Poly-TPD is an excellent Hole Transport Layer (HTL), CdSNPs is an emitting layer and Alq3 as electron transport layer (ETL). The EL of Organic-Inorganic Light Emitting Diode (OILED) was studied at room temperature at 26V. This was achieved according to band-to-band transition in CdSNPs. From the I-V curve behavior, the addition of Alq3 layer decreased the transfer of electrons by about 250 times. The I-V behavior for (poly-TPD/CdS) is exponential with a maximum current of 4500 µA. While, the current i

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Publication Date
Wed Aug 31 2022
Journal Name
International Journal Of Intelligent Engineering And Systems
Performance Evaluation Based on Multi-UAV in Airborne Computer Network System
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Publication Date
Sat Jun 01 2024
Journal Name
Journal Of Information Hiding And Multimedia Signal Processing
Upscale Gray Image using Mixing Transform Generation based on Tensor Product
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The increased size of grayscale images or upscale plays a central role in various fields such as medicine, satellite imagery, and photography. This paper presents a technique for improving upscaling gray images using a new mixing wavelet generation by tensor product. The proposed technique employs a multi-resolution analysis provided by a new mixing wavelet transform algorithm to decompose the input image into different frequency components. After processing, the low-resolution input image is effectively transformed into a higher-resolution representation by adding a zeroes matrix. Discrete wavelets transform (Daubechies wavelet Haar) as a 2D matrix is used but is mixed using tensor product with another wavelet matrix’s size. MATLAB R2021

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Humanities And Social Sciences/ Rimak
AN EMPIRICAL ANALYSIS OF EDUCATIONAL RESEARCH BASED ON CRITICAL DISCOURSE ANALYSIS
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APDBN Rashid, International Journal of Humanities and Social Sciences/ RIMAK, 2023

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of College Of Education
Recognition the Arabic Characters Based on the Characteristics of Arabic Language
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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Comparison of Different DEM Generation Methods based on Open Source Datasets
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Digital Elevation Model (DEM) is one of the developed techniques for relief representation.  The definition of a DEM construction is the modeling technique of earth surface from existing data. DEM plays a role as one of the fundamental information requirement that has been generally utilized in GIS data structures. The main aim of this research is to present a methodology for assessing DEMs generation methods. The DEMs data will be extracted from open source data e.g. Google Earth. The tested data will be compared with data produced from formal institutions such as General Directorate of Surveying. The study area has been chosen in south of Iraq (Al-Gharraf / Dhi Qar governorate. The methods of DEMs creation are kriging, IDW (inver

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Publication Date
Sat Oct 03 2009
Journal Name
Proceeding Of 3rd Scientific Conference Of The College Of Science
Research Address: New Multispectral Image Classification Methods Based on Scatterplot Technique
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Publication Date
Thu Oct 01 2009
Journal Name
Iraqi Journal Of Physics
Room Temperature Photodetector Based on ANISOTYPE (n-p) Ge-Si Heterojunction
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In this work we present a detailed study on anisotype nGe-pSi heterojunction (HJ) used as photodetector in the wavelength range (500-1100 nm). I-V characteristics in the dark and under illumination, C-V characteristics, minority carriers lifetime (MCLT), spectral responsivity, field of view, and linearity were investigated at 300K. The results showed that the detector has maximum spectral responsivity at λ=950 nm. The photo-induced open circuit voltage decay results revealed that the MCLT of HJ was around 14.4 μs

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Publication Date
Sun May 01 2016
Journal Name
2016 Al-sadeq International Conference On Multidisciplinary In It And Communication Science And Applications (aic-mitcsa)
Landsat-8 (OLI) classification method based on tasseled cap transformation features
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Publication Date
Mon Jul 15 2019
Journal Name
Iet Microwaves, Antennas & Propagation
Hilbert metamaterial printed antenna based on organic substrates for energy harvesting
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Abstract In this study, an investigation is conducted to realise the possibility of organic materials use in radio frequency (RF) electronics for RF-energy harvesting. Iraqi palm tree remnants mixed with nickel oxide nanoparticles hosted in polyethylene, INP substrates, is proposed for this study. Moreover, a metamaterial (MTM) antenna is printed on the created INP substrate of 0.8 mm thickness using silver nanoparticles conductive ink. The fabricated antenna performances are instigated numerically than validated experimentally in terms of S11 spectra and radiation patterns. It is found that the proposed antenna shows an ultra-wide band matching bandwidth to cover the frequencies from 2.4 to 10 GHz with bore-sight gain variation from 2.2 to

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