Preferred Language
Articles
/
jpgiafs-741
The role of Cost awareness of activation of strategic cost management techniques of industrial units: A prospective study at the General Company for the manufacture of medicines and medical supplies in the province of Mosul
...Show More Authors

The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost management, the research premise that growing of cost awareness upon managers of industrial units will lead to provide the necessary environmental for development of efficient management of costs and then increase the effectiveness of the costs information systems.   This research find out the set of conclusions one of most important is that publishing the cost awareness and growing it at management of companies help greatly on applying the methods of strategic cost management. The researchers  recommended the needed of growing and publishing cost awareness concept at companies management and trend towards apply the methods of strategic  cost management.               

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Retrieving Encrypted Images Using Convolution Neural Network and Fully Homomorphic Encryption
...Show More Authors

A content-based image retrieval (CBIR) is a technique used to retrieve images from an image database. However, the CBIR process suffers from less accuracy to retrieve images from an extensive image database and ensure the privacy of images. This paper aims to address the issues of accuracy utilizing deep learning techniques as the CNN method. Also, it provides the necessary privacy for images using fully homomorphic encryption methods by Cheon, Kim, Kim, and Song (CKKS). To achieve these aims, a system has been proposed, namely RCNN_CKKS, that includes two parts. The first part (offline processing) extracts automated high-level features based on a flatting layer in a convolutional neural network (CNN) and then stores these features in a

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Nov 30 2021
Journal Name
Research Journal Of Pharmacy And Technology
Diagnostic approach to Perimenopausal bleeding by Pipelle or Dilatation and Curettage
...Show More Authors

Perimenopausal bleeding, is a very common problem, which is an alarming symptom for both; women and their doctors because of the rising fears of cellular changes or tumor of endometrium. In our study we tried to prove that collecting endometrial samples using the outpatient method of Pipelle is as effective as collecting the endometrial samples in the traditional method of Dilation and Curettage (DandC) in operation theatre which necessitates general anesthesia. Ninety four patients more than 40 years old were included in the study, all of them were complaining of abnormal uterine bleeding (pregnant ladies and ladies using hormonal contraception were excluded from the study) and endometrial samples were collected first in outpatient

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
T-ABSO T-Abso and T-Abso Quasi Primary Fuzzy Submodules
...Show More Authors

     Let Ḿ be a unitary R-module and R is a commutative ring with identity. Our aim in this paper  to study the concepts T-ABSO fuzzy ideals, T-ABSO fuzzy submodules and T-ABSO quasi primary fuzzy submodules, also we discuss these concepts in the class of multiplication fuzzy modules and relationships between these concepts. Many new basic properties and characterizations on these concepts are given.

 

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jun 04 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Design and Implement an EC-Application Based on Multi Database Environment
...Show More Authors

 The vast majority of EC applications are the web-based deployed in 3-tire Server-Client environment, the data within such application often resides within several heterogeneous data sources. Building a single application that can access each data sources can be a matter of challenging; this paper concerns with developing a software program that runs transparently against heterogeneous environment for an EC-application.
 

View Publication Preview PDF
Publication Date
Wed Dec 12 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Preparation and characterization DLC thin films using atmospheric pressure plasma Jet
...Show More Authors

Diamond-like carbon, amorphous hydrogenated films forms of carbon, were pretreated from cyclohexane (C6H12) liquid using plasma jet which operates with alternating voltage 7.5kv and frequency 28kHz. The plasma Separates molecules of cyclohexane and Transform it into carbon nanoparticles. The effect of argon flow rate (0.5, 1 and 1.5 L/min) on the optical and chemical bonding properties of the films were investigated. These films were characterized by UV-Visible spectrophotometer, X-ray diffractometer (XRD) Raman spectroscopy and scanning electron microscopy (SEM). The main absorption appears around 296, 299 and 309nm at the three flow rate of argon gas. The value of the optical energy gap is 3.37, 3.55 and 3.68 eV at a different flow rate o

... Show More
View Publication
Scopus (6)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon Jul 01 2019
Journal Name
The First National Conference On New Perspectives In Interpreting And Translation Studies And Teaching English As A Foreign Language
Promoting Peace by Althusserian and Foucauldian Reading ofLiterature: Sinan Antoon’s I’jaam
...Show More Authors

This study seeks to investigate Sinan Antoon’s I’jaam (2004) through applying different theoretical frameworks including those of Althusser (1971) and Foucault (1978). Antoon, considered as one of the most internationally recognized Iraqi writers, wrote this dystopian, war novel in Arabic and translated it to English. Antoon’s emphasis placed on literature acting as an oppositional political voice has, in turn, created its own form of censorship inside the fictional world and outside the actual state censorship during Saadm Hossein reign. Thus, particular political messages within literary texts, like I’jaam, have been received with critical attention. The writing culture in Iraq has established an atmosphere in which literary criti

... Show More
Publication Date
Fri Jan 01 2021
Journal Name
Communications In Computer And Information Science
Audio Compression Using Transform Coding with LZW and Double Shift Coding
...Show More Authors

Home New Trends in Information and Communications Technology Applications Conference paper Audio Compression Using Transform Coding with LZW and Double Shift Coding Zainab J. Ahmed & Loay E. George Conference paper First Online: 11 January 2022 126 Accesses Part of the Communications in Computer and Information Science book series (CCIS,volume 1511) Abstract The need for audio compression is still a vital issue, because of its significance in reducing the data size of one of the most common digital media that is exchanged between distant parties. In this paper, the efficiencies of two audio compression modules were investigated; the first module is based on discrete cosine transform and the second module is based on discrete wavelet tr

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
DYE REMOVAL FROM TEXTILE WASTEWATER BY COAGULATION USING ALUM AND PAC
...Show More Authors

Removal of solar brown and direct black dyes by coagulation with two aluminum based
coagulants was conducted. The main objective is to examine the efficiency of these
coagulants in the treatment of dye polluted water discharged from Al-Kadhymia Textile
Company (Baghdad-Iraq). The performance of these coagulants was investigated through
jar test by comparing dye percent removal at different wastewater pH, coagulant dose,
and initial dye concentration. Results show that alum works better than PAC under acidic
media (5-6) and PAC works better under basic media (7-8) in the removal of both solar
brown and direct black dyes. Higher doses of PAC were required to achieve the
maximum removal efficiency under optimum pH co

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Emotional Intelligence and its Relationship with Psychological Depression among University Students
...Show More Authors

The psychological scientific studies suggest that basic human situations stem from human emotional abilities and those with a lack of emotional intelligence are unable to cope with life, which might lead to anxiety and psychological depression. The current study aimed to investigate this problem by identifying the level of emotional intelligence and psychological depression among the students of the University of Anbar. To achieve the objectives of the study, the researchers created two questionnaires: 1) to measure emotional intelligence. 2) to measure psychological depression and applied these questionnaires on (300) students. The results revealed that the participants showed a high level of emotional intelligence with a low level of p

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using simulation to compare between parametric and nonparametric transfer function model
...Show More Authors

In this paper, The transfer function model in the time series was estimated using different methods, including parametric Represented by the method of the Conditional Likelihood Function, as well as the use of abilities nonparametric are in two methods  local linear regression and cubic smoothing spline method, This research aims to compare those capabilities with the nonlinear transfer function model by using the style of simulation and the study of two models as output variable and one model as input variable in addition t

... Show More
View Publication Preview PDF
Crossref