The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb

In this research, a new application has been developed for games by using the generalization of the separation axioms in topology, in particular regular, Sg-regular and SSg- regular spaces. The games under study consist of two players and the victory of the second player depends on the strategy and choice of the first player. Many regularity, Sg, SSg regularity theorems have been proven using this type of game, and many results and illustrative examples have been presented

Magnetic  Resonance  Imaging  (MRI)  is  one  of  the  most important diagnostic tool. There are many methods to segment the

tumor of human brain. One of these, the conventional method that uses pure image processing techniques that are not preferred because they need human interaction for accurate segmentation. But unsupervised methods do not require any human interference and can segment   the   brain   with   high   precision.   In   this   project,   the unsupervised  classification methods have been used in order to detect the tumor  disease from MRI images.    These metho

The wavelets have many applications in engineering and the sciences, especially mathematics. Recently, in 2021, the wavelet Boubaker (WB) polynomials were used for the first time to study their properties and applications in detail. They were also utilized for solving the Lane-Emden equation. The aim of this paper is to show the truncated Wavelet Boubaker polynomials for solving variation problems. In this research, the direct method using wavelets Boubaker was presented for solving variational problems. The method reduces the problem into a set of linear algebraic equations. The fundamental idea of this method for solving variation problems is to convert the problem of a function into one that involves a finite number of variables. Diff

   In this research, an adaptive Canny algorithm using fast Otsu multithresholding method is presented, in which fast Otsu multithresholding method is used to calculate the optimum maximum and minimum hysteresis values and used as automatic thresholding for the fourth stage of the Canny algorithm.      The new adaptive Canny algorithm and the standard Canny algorithm (manual hysteresis value) was tested on standard image (Lena) and satellite image. The results approved the validity and accuracy of the new algorithm to find the images edges for personal and satellite images as pre-step for image segmentation.  
 

  Speech is the first invented way of communication that human used age before the invention of writing. In this paper, proposed method for speech analyses to extract features by using multiwavelet Transform (Repeated Row Preprocessing).The proposed system depends on the Euclidian differences of the coefficients of the multiwavelet Transform to determine the beast features of speech recognition. Each sample value in the reference file is computed by taking the average value of four samples for the same data (four speakers for the same phoneme). The result of the input data to every frame value in the reference file using the Euclidian distance to determine the frame with the minimum distance is said to be the "Best Match". Simulatio

In this paper, the reliability and scheduling of maintenance of some medical devices were estimated by one variable, the time variable (failure times) on the assumption that the time variable for all devices has the same distribution as (Weibull distribution.

The method of estimating the distribution parameters for each device was the OLS method.

The main objective of this research is to determine the optimal time for preventive maintenance of medical devices. Two methods were adopted to estimate the optimal time of preventive maintenance. The first method depends on the maintenance schedule by relying on information on the cost of maintenance and the cost of stopping work and acc

In this paper, a new tunable approach for fusion the satellite images that fall in different electromagnetic wave ranges is presented, which gives us the ability to make one of the images features little superior on the other without reducing the general resultant image fusion quality, this approach is based on the principal component analysis (PCA) fusion method. A comparison made is between the results of the proposed approach and two fusion methods (they are: the PCA fusion method and the projection of eigenvectors on the bands fusion method), and the comparison results show the validity of this new method.