The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the resear

The present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This

The need for participants’ performance assessments in academia and industry has been a growing concern. It has attendance, among other metrics, is a key factor in engendering a holistic approach to decision-making. For institutions or organizations where managing people is an important yet challenging task, attendance tracking and management could be employed to improve this seemingly time-consuming process while keeping an accurate attendance record. The manual/quasi-analog approach of taking attendance in some institutions could be unreliable and inefficient, leading to inaccurate computation of attendance rates and data loss. This work, therefore, proposes a system that employs embedded technology and a biometric/ w

The study consists of video clips of all cars parked in the selected area. The studied camera height is1.5 m, and the video clips are 18video clips. Images are extracted from the video clip to be used for training data for the cascade method. Cascade classification is used to detect license plates after the training step. Viola-jones algorithm was applied to the output of the cascade data for camera height (1.5m). The accuracy was calculated for all data with different weather conditions and local time recoding in two ways. The first used the detection of the car plate based on the video clip, and the accuracy was 100%. The second is using the clipped images stored in the positive file, based on the training file (XML file), where the ac

Data steganography is a technique used to hide data, secret message, within another data, cover carrier. It is considered as a part of information security. Audio steganography is a type of data steganography, where the secret message is hidden in audio carrier. This paper proposes an efficient audio steganography method that uses LSB technique. The proposed method enhances steganography performance by exploiting all carrier samples and balancing between hiding capacity and distortion ratio. It suggests an adaptive number of hiding bits for each audio sample depending on the secret message size, the cover carrier size, and the signal to noise ratio (SNR). Comparison results show that the proposed method outperforms state of the art methods

Chacha 20 is a stream cypher that is used as lightweight on many CPUs that ‎do not have dedicated AES instructions. As stated by Google, that is the reason why they use it on many ‎devices, such as mobile devices, for authentication in TLS protocol. This paper ‎proposes an improvement of chaha20 stream cypher algorithm based on tent and ‎Chebyshev functions (IChacha20). The main objectives of the proposed IChacha20 ‎algorithm are increasing security layer, designing a robust structure of the IChacha20 ‎to be enabled to resist various types of attacks, implementing the proposed ‎algorithm for encryption of colour images, and transiting it in a secure manner. The ‎ test results proved that the MSE, PSNR, UQI and NCC metrics

     A hybrid cadmium sulfide nanoparticles (CdSNPs) electroluminescence (EL) device was fabricated by Phase – Segregated Method and characterized. It was fabricated as layers of (ITO/poly-TPD:CdS ) and (ITO/poly-TPD:CdS /Alq₃). Poly-TPD is an excellent Hole Transport Layer (HTL), CdSNPs is an emitting layer and Alq₃ as electron transport layer (ETL). The EL of Organic-Inorganic Light Emitting Diode (OILED) was studied at room temperature at 26V. This was achieved according to band-to-band transition in CdSNPs. From the I-V curve behavior, the addition of Alq₃ layer decreased the transfer of electrons by about 250 times. The I-V behavior for (poly-TPD/CdS) is exponential with a maximum current of 45

Speech encryption approaches are used to prevent eavesdropping, tracking, and other security concerns in speech communication. In this paper, a new cryptography algorithm is proposed to encrypt digital speech files. Initially, the digital speech files are rearranged as a cubic model with six sides to scatter speech data. Furthermore, each side is encrypted by random keys that are created by using two chaotic maps (Hénon and Gingerbread chaotic maps). Encryption for each side of the cube is achieved, using the based map vector that is generated randomly by using a simple random function. Map vector that consists of six bits, each bit refers to one of the specific chaotic maps that generate a random key to encrypt each face of the cube. R