Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

Some degree of noise is always present in any electronic device that
transmits or receives a signal . For televisions, this signal i has been to s the
broadcast data transmitted over cable-or received at the antenna; for digital
cameras, the signal is the light which hits the camera sensor. At any case, noise
is unavoidable. In this paper, an electronic noise has been generate on
TV-satellite images by using variable resistors connected to the transmitting cable
. The contrast of edges has been determined. This method has been applied by
capturing images from TV-satellite images (Al-arabiya channel) channel with
different resistors. The results show that when increasing resistance always
produced higher noise f

Information security in data storage and transmission is increasingly important. On the other hand, images are used in many procedures. Therefore, preventing unauthorized access to image data is crucial by encrypting images to protect sensitive data or privacy. The methods and algorithms for masking or encoding images vary from simple spatial-domain methods to frequency-domain methods, which are the most complex and reliable. In this paper, a new cryptographic system based on the random key generator hybridization methodology by taking advantage of the properties of Discrete Cosine Transform (DCT) to generate an indefinite set of random keys and taking advantage of the low-frequency region coefficients after the DCT stage to pass them to

paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

           The international field has witnessed economical and technological developments which made the world one market . this increased the competence among the international dealers .  the market, thus comprises states, governments, international organizations, and giant economic blocs which all seek to unify the behavior of the game by dealing and seizing the opportunities and facing the threats which concern deregulation in all its forms .This led to a number of developments including the increasing number of mergers and posts which are considered investment alternatives.                &nb

على الرغم من أن الجامعات والمراكز والمؤسسات العلمية في الجامعات العراقية تزخر بالعديد من الكوادر والخبرات العلمية والأكاديمية المؤهلة علمياً وفنياً لانتاج البحوث العلمية والاشراف على طلبة الدراسات العليا، غير ان عملية انتاج الابحاث العلمية التطبيقية على وجه الخصوص تعترضها مجموعة من الصعوبات والمعوقات التي استطلعها الباحثين اما من خلال التجربة الشخصية, او من خلال استطلاعات اراء طلبة الدراسات العليا والب

This study evaluated the knowledge and practice of breast self-examination (BSE), among a sample of educated Iraqi women. The study sample comprised 858 women aged 18–62 years affiliated to 6 major Iraqi universities, categorized according to occupation as teaching staff (11.5%), administrative staff (18.0%) and students (70.5%). Data were collected by a self-completed questionnaire. In all, 93.9% of the women had heard about BSE, the main source of information was television (39.9%), doctors (18.4%) and the awareness campaign of the Iraqi National Breast Cancer Research Programme (11.6%). Only 53.9% of the women practised BSE; the most common excuses by those that did not were lack of knowledge of the significance of BSE (42.0%) and lack

تعد الجامعات من أهم المؤسسات المجتمعية التي تؤثر وتتأثر بالجو الاجتماعي المحيط بها، فهي من صنع المجتمع من ناحية، ومن ناحية أخرى هي أداته في صنع قياداته السياسية، الفكرية، الفنية، والمهنية، ومن هنا كان لكل جامعة رسالتها التي تتولى تحقيقها، فالجامعة في القرن العشرين تختلف رسالتها وغايتها عن الجامعة في القرن الحادي والعشرين. ولكي تقوم الجامعة بدور أفضل في خدمة المجتمع وتحمل المسؤولية المجتمعية فلابد لها من وض

تواجه المجتمعات مشكلات متعددة أجتماعية وأقتصادية وثقافية تنعكس على التعليم فتزيد من مشكلاته و خاصة  في عصر يتزايد فيه عدد السكان وبالمقابل يتزايد الطلب على التعليم ، لذلك يصبح التخطيط التربوي ضرورة ملحة للدول النامية أذ أن قطاع التربية والتعليم يعد من أهم قطاعات التنمية في تلك الدول ,ولكي تستطيع  التربية أن تسهم في قطاعات التنمية قي تلك الدول الشاملة يجب أن تتصف بالجودة في كل عناصرها ومكوناتها وان