The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refinery in the Midland Refineries Company was selected as a sample for the research. The most important recommendations are the need for the company's management to adopt the process of spreading awareness and the philosophy of the popular culture of the concept of accounting for resource consumption to provide conviction and acceptance for its implementation by employees, as well as including comprehensive and adequate analysis of internal and external environmental factors in all activities of the company at the administrative and organizational levels.
The dependable and efficient identification of Qin seal script characters is pivotal in the discovery, preservation, and inheritance of the distinctive cultural values embodied by these artifacts. This paper uses image histograms of oriented gradients (HOG) features and an SVM model to discuss a character recognition model for identifying partial and blurred Qin seal script characters. The model achieves accurate recognition on a small, imbalanced dataset. Firstly, a dataset of Qin seal script image samples is established, and Gaussian filtering is employed to remove image noise. Subsequently, the gamma transformation algorithm adjusts the image brightness and enhances the contrast between font structures and image backgrounds. After a s
... Show Moreيعد الدين من أكثر المتغيرات تأثيرا في سلوك البشر بصورة عامة ، وفي شخصياتهم وصحتهم النفسية بصورة خاصة .
ولأحداث الحياة والأزمات والشدائد تأثيرها الكبير في هذا المتغير وفي مدى تمسك الناس بقيمهم الدينية .
وفي العراق ، لا تخفى علينا المآسي والأزمات والشدائد التي مر ويمر بها البلد مما قد يزعزع ثقة الناس بمعتقداتهم وقيمهم ، ومن جانب آخر فان دخول المحت
... Show MoreThe idea of this study depends on determining the demand of water to products of aslected project, and determining transformation wastes according to constant scientific formula and measuring value (the depended) to reach the water needed and give the amount of waste in water and additional areas that can be agricuitured if the right administration and possibilities of exploiting water well are available
چکیدهی بحث
به نظر میآید که عالم هستی ، بر مسألهی « حرکت» استوار دارد ، و روح ، همیشه دنبال دگرگونی و تکامل و برتری میگردد. حرکت ، همهی چیزها در عالم إمکان را در بر میگیرد. حرکت در بنیادهای فکر مولانا جای مهمی دارد .اشعار مولانا مقدار زیادی از پویایی و حرکت برخوردارست، و از آنجایی که فعل ، عنصر تکانبخش جمله ، و کانون دلالت است ، ترجیح دادیم - علاوه بر دیگر عنا
... Show MoreEquilibrium Moisture sorption isotherms are very important in drying and storage analysis. Experimental moisture equilibrium data (adsorption and desorption) of Aspirin were determined using the static method of saturated salt solutions and that by exposing the material to different conditions of temperatures and water activities. Three different temperatures (25, 30, 40Cº) and water activities in the range of (6.3- 83.6%) were used. The results showed that the equilibrium moisture content increased with the increase in water activity at any temperature and decreased with temperature increase at constant water activity. The water activity increases with increasing in temperature when moisture content was kept constant. The sorption isot
... Show MoreA novel, safe and efficient method was developed to encapsulate a blend of essential oils (EOs) into biodegradable nanoparticles (NPs). The biodegradable and biocompatible nanoparticles were made from chitosan (CH) and lecithin (LE) . The quality of the essential oils was verified using gas chromatography/mass spectrometry (GC/MS). The synthesis of nanoparticles included emulsification, followed by sonication, homogenization, and extrusion. Transmission electron microscopy (TEM) indicated that the nanoparticles were spherical in shape with sizes ranging from 25 to 70 nm, while dynamic light scattering (DLS) showed high negative zeta potentials. The stability of the final formula was evaluated in gastric and intes
... Show MoreDuring this paper, new Schiff's base derivatives [F1-F5] were prepared through the reaction of dapsone drug with different substituted benzaldehyde compounds. Schiff's bases were then converted into 2,3-dihyroquinazolin-4(1H)-one derivatives [F6-F10] through the reaction with 2-amino benzoic acid in ethanol. The synthesized compounds were identified by their physical properties using UV-Vis, FT-IR and 1H-NMR analyses. The liquid crystalline properties of some prepared compounds revealed smectic and nematic phases. Using two separate bacterial species, Pseudomonas aeruginosa (Gram -ve) and Staphylococcus aureus<
... Show MoreIn this research, has been to building a multi objective Stochastic Aggregate Production Planning model for General al Mansour company Data with Stochastic demand under changing of market and uncertainty environment in aim to draw strong production plans. The analysis to derive insights on management issues regular and extra labour costs and the costs of maintaining inventories and good policy choice under the influence medium and optimistic adoption of the model of random has adoption form and had adopted two objective functions total cost function (the core) and income and function for a random template priority compared with fixed forms with objective function and the results showed that the model of two phases wit
... Show MoreMost recognition system of human facial emotions are assessed solely on accuracy, even if other performance criteria are also thought to be important in the evaluation process such as sensitivity, precision, F-measure, and G-mean. Moreover, the most common problem that must be resolved in face emotion recognition systems is the feature extraction methods, which is comparable to traditional manual feature extraction methods. This traditional method is not able to extract features efficiently. In other words, there are redundant amount of features which are considered not significant, which affect the classification performance. In this work, a new system to recognize human facial emotions from images is proposed. The HOG (Histograms of Or
... Show MoreMicroservice architecture offers many advantages, especially for business applications, due to its flexibility, expandability, and loosely coupled structure for ease of maintenance. However, there are several disadvantages that stem from the features of microservices, such as the fact that microservices are independent in nature can hinder meaningful communication and make data synchronization more challenging. This paper addresses the issues by proposing a containerized microservices in an asynchronous event-driven architecture. This architecture encloses microservices in containers and implements an event manager to keep track of all the events in an event log to reduce errors in the application. Experiment results show a decline in re
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