In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

Combining multi-model images of the same scene that have different focus distances can produce clearer and sharper images with a larger depth of field. Most available image fusion algorithms are superior in results. However, they did not take into account the focus of the image. In this paper a fusion method is proposed to increase the focus of the fused image and to achieve highest quality image using the suggested focusing filter and Dual Tree-Complex Wavelet Transform. The focusing filter consist of a combination of two filters, which are Wiener filter and a sharpening filter. This filter is used before the fusion operation using Dual Tree-Complex Wavelet Transform. The common fusion rules, which are the average-fusion rule and maximu

Toxoplasma gondii is an opportunistic pathogen in which the reactivation of a latent infection can cause death in congenitally infected fetuses, newborns, and immunocompromised patients. This study aimed to determine the seropositivity of toxoplasmosis infection and the possible association with Interleukin-12 (IL-12) and Interleukin-23 (IL-23) cytokines in breast cancer patients. In this study, 190 women were enrolled. All serum samples were tested for T. gondii immunoglobulins (IgG and IgM) antibodies and (IL-12, IL-23) levels using ELISA technique. The result of this study showed that breast cancer patients recorded the highest percentage of toxoplasmosis infection. There were no positivity rates for anti- Toxopl

That researchers in the play Science Find a theatrical form of an experimental creative, and these experiences taken from the innovation space aesthetic dialogue with the receiver, especially since with previous theatrical experience and is an extension of her, because the interactive theater theatrical terms that assume a pattern do from the depth of the relationship between supply playwright and the audience, which alters the receiving skills actually change, and to monitor these differing divided into three classes that include research, methodological framework (Chapter I) and includes, research problem, the importance of research and the need to him, the goal of the research, the limits Find it border, and the theoretical framework

Background: Dental implant is one of the most important options for teeth replacement. In two stage implant surgery, a few options could be used for uncovering implants, scalpel and laser are both considered as effective methods for this purpose. The Aim of the study: To compare soft tissue laser and scalpel for exposing implant in 2nd stage surgery in terms of the need for anesthesia, duration of procedure and pain level assessment at day 1 and day 7 post operatively using visual analogue scale . Materials and methods: Ten patients who received bilateral implants participated after healing period completed, gingival depth over each implant was recorded and then implant(s) were exposed by either scalpel or laser with determination for th

Global warming is the scientific evidence that air temperatures the near surface of Earth are rising, and that higher temperatures threaten dangerous consequences earth such as drought, disease, floods, lost ecosystems. This aim of this research is analyzed the monthly means of daily values of air temperature in Iraq for the period of 1979 to 2010 by using GIS techniques. Data were obtained from the European Center for Medium-range Weather Forecasts (ECMWF). The initial diagnosis showed that there is no significant increase of maximum values of the mean temperature for the four parts( northern, central, western, and southern ) of Iraq for the four seasons so we compared the area of maximum value of mean temperature which covered it and t

Credit derivatives (CDs) have been increasingly acknowledged as an important requirement to hedge and transfer credit risk CR. Nonetheless, they have been extensively criticized for destabilizing the whole economic system bringing about the latest subprime credit crisis. The study’s main aim is to investigate the reason for the use of (CDs), whether it is used for hedging or trade purpose, for four of the US international financial institutions that had made it through the 2007 crisis to resume functioning post-crisis. This will be for three different and critical periods, namely the pre, during and after crisis periods (Q1, 2000-Q1, 2014). Adopting the SUR technique, the investigation of the factors that influence the net position of (CD

This work is aimed to design a system which is able to diagnose two types of tumors in a human brain (benign and malignant), using curvelet transform and probabilistic neural network. Our proposed method follows an approach in which the stages are preprocessing using Gaussian filter, segmentation using fuzzy c-means and feature extraction using curvelet transform. These features are trained and tested the probabilistic neural network. Curvelet transform is to extract the feature of MRI images. The proposed screening technique has successfully detected the brain cancer from MRI images of an almost 100% recognition rate accuracy.

The biggest problem of structural materials for fusion reactor is the damage caused by the fusion product neutrons to the structural material. If this problem is overcomed, an important milestone will be left behind in fusion energy. One of the important problems of the structural material is that nuclei forming the structural material interacting with fusion neutrons are transmuted to stable or radioactive nuclei via (n, x) (x; alpha, proton, gamma etc.) reactions. In particular, the concentration of helium gas in the structural material increases through deuteron- tritium (D-T) and (n, α) reactions, and this increase significantly changes the microstructure and the properties of the structural materials. T