This research aims to study the target costing and value chain with their complimentary relationship in reducing product costs, meeting the needs of customer, and achieving strategic competitive advantage for manufacturing corporations in response to face international competition, technological development and continuous changing expectations of customers.    No doubt, the target costing and value chain both currently occupy a great deal of the attention of managers and accountants at the manufacturing corporations due to the significance to insure their continuity, growth and development. This significance has been the main motive to examine the role of target costing and value chain in a sample of public corporations of the

Wireless sensor applications are susceptible to energy constraints. Most of the energy is consumed in communication between wireless nodes. Clustering and data aggregation are the two widely used strategies for reducing energy usage and increasing the lifetime of wireless sensor networks. In target tracking applications, large amount of redundant data is produced regularly. Hence, deployment of effective data aggregation schemes is vital to eliminate data redundancy. This work aims to conduct a comparative study of various research approaches that employ clustering techniques for efficiently aggregating data in target tracking applications as selection of an appropriate clustering algorithm may reflect positive results in the data aggregati

Many image processing and machine learning applications require sufficient image feature selection and representation. This can be achieved by imitating human ability to process visual information. One such ability is that human eyes are much more sensitive to changes in the intensity (luminance) than the color information. In this paper, we present how to exploit luminance information, organized in a pyramid structure, to transfer properties between two images. Two applications are presented to demonstrate the results of using luminance channel in the similarity metric of two images. These are image generation; where a target image is to be generated from a source one, and image colorization; where color information is to be browsed from o

Municipal solid waste generation in Babylon Governorate is often affected by changes in lifestyles, population growth, social and cultural habits and improved economic conditions. This effect will make it difficult to plan and draw up future plans for solid waste management.In this study, municipal solid waste was divided into residential and commercial solid wastes. Residential solid wastes were represented by household wastes, while commercial solid wastes included commercial, institutional and municipal services wastes.For residential solid wastes, the relational stratified random sampling was implemented, that is the total population should be divided into clusters (socio-income level), a random sample was taken in e

Vol. 6, Issue 1 (2025)

The traditional technique of generating MPSK signals is basically to use IQ modulator that involves analog processing like multiplication and addition where inaccuracies may exist and would lead to imbalance problems that affects the output modulated signal and hence the overall performance of the system. In this paper, a simple method is presented for generating the MPSK using logic circuits that basically generated M-carrier signals each carrier of different equally spaced phase shift. Then these carriers are time multiplexed, according to the data symbols, into the output modulated signal.

Today, the architecture field is witnessing a noticeable evolution regarding the used tools that the designer should invest in a peculiar way that is made available in architecture through the concept of synergy generally and algorithmic synergy specifically. The synergy is meant to study and analyze the cooperative behavior of complex systems and self-organizing systems that leads to different outputs referred to by the synergy as the (whole), which is bigger than the sum of parts and in architecture, it's translated as the architectural form. This point resulted in a need of a specific study regarding the concept of synergy that focuses on the cooperative, synergistic relations within the trilogy of (form, structure, and material) and

The Purpose of this study is mainly to improve the competitive position of products economic units using technique target cost and method reverse engineering and through the application of technique and style on one of the public sector companies (general company for vegetable oils) which are important in the detection of prices accepted in the market for items similar products and processing the problem of high cost which attract managerial and technical leadership to the weakness that need to be improved through the introduction of new innovative solutions which make appropriate change to satisfy the needs of consumers in a cheaper way to affect the decisions of private customer to buy , especially of purchase private economic units to