The institutions of higher education and scientific research are the strategic institutions in the field of investing the human resources.

Expenditure on such institutions is considered a long – term investment. Thus, the financial balancing in such institutions is not a traditional one.

These institutions are not for profit organizations.

Accordingly, they need to have accounting data that are calculated on an agreed upon cost basis due to the continuous growth in the expenditure on the services rendered by these institutions. These calls for the availability of tools that help rationalize the expenditure.

Cost Accounting system is capable of providing the useful data for such purposes an

Content-based image retrieval has been keenly developed in numerous fields. This provides more active management and retrieval of images than the keyword-based method. So the content based image retrieval becomes one of the liveliest researches in the past few years. In a given set of objects, the retrieval of information suggests solutions to search for those in response to a particular description. The set of objects which can be considered are documents, images, videos, or sounds. This paper proposes a method to retrieve a multi-view face from a large face database according to color and texture attributes. Some of the features used for retrieval are color attributes such as the mean, the variance, and the color image's bitmap. In add

        The research aimed to compare the performance of the commercial and the  Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all  the commercial and the Islamic banks listed in the Palestinian Stock Exchange  to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).

        a statistical method was used to analyze the date to find the performance differences between the commercial banks,

          يهدف البحث لمحاولة دراسة واقع ادارة الوقت لدى عينه من  رؤوساء الأقسام العلمية في كليات ومعاهد هيئة التعليم التقني اذ بلغ حجم العينة (47% )  فرداً  تم احتيارهم عشوائياً من (15) كلية ومعهد موزعة في (69 من محافظات القطر  وبلغ حجم عينة البحث (17%) من عدد رؤوساء الاقسام العلمية في الهيئة ،  ولغرض جمع البيانات تم  أعداد استمارة استبيان تمت صياغتها بشكل يؤمن توثيق الوقت الفعل

The Messengers and the Imam of the God-fearing, Muhammad is God, his family, and all of his companions. As for what comes after... Fainting is one of the involuntary symptoms and states that occur to a person when carrying out his life’s tasks suddenly due to his loss of sense and movement, so he loses consciousness for a period of time that is short or may be long, and the person is held accountable and responsible for every moment of his life. He is required to perform duties specified by Sharia law, such as prayer, fasting, and Hajj...and fainting prevents him from performing these actions. We must consider the opinions of jurists and know the legal implications resulting from it. It was said that a person has a capacity that enable

Excessive skewness which occurs sometimes in the data is represented as an obstacle against normal distribution. So, recent studies have witnessed activity in studying the skew-normal distribution (SND) that matches the skewness data which is regarded as a special case of the normal distribution with additional skewness parameter (α), which gives more flexibility to the normal distribution. When estimating the parameters of (SND), we face the problem of the non-linear equation and by using the method of Maximum Likelihood estimation (ML) their solutions will be inaccurate and unreliable. To solve this problem, two methods can be used that are: the genetic algorithm (GA) and the iterative reweighting algorithm (IR) based on the M

The security of message information has drawn more attention nowadays, so; cryptography has been used extensively. This research aims to generate secured cipher keys from retina information to increase the level of security. The proposed technique utilizes cryptography based on retina information. The main contribution is the original procedure used to generate three types of keys in one system from the retina vessel's end position and improve the technique of three systems, each with one key. The distances between the center of the diagonals of the retina image and the retina vessel's end (diagonal center-end (DCE)) represent the first key. The distances between the center of the radius of the retina and the retina vessel's end (ra

Information processing has an important application which is speech recognition. In this paper, a two hybrid techniques have been presented. The first one is a 3-level hybrid of Stationary Wavelet Transform (S) and Discrete Wavelet Transform (W) and the second one is a 3-level hybrid of Discrete Wavelet Transform (W) and Multi-wavelet Transforms (M). To choose the best 3-level hybrid in each technique, a comparison according to five factors has been implemented and the best results are WWS, WWW, and MWM. Speech recognition is performed on WWS, WWW, and MWM using Euclidean distance (Ecl) and Dynamic Time Warping (DTW). The match performance is (98%) using DTW in MWM, while in the WWS and WWW are (74%) and (78%) respectively, but when using (

Polyaniline Multi wall Carbon nanotube (PANI/MWCNTs) nanocomposite thin films have been prepared by Plasma jet polymerization at low frequency on glass substrate with preliminary deposited aluminum electrodes to form Al/PANI-MWCNT/Al surface-type capacitive humidity sensors, the gap between the electrodes about 50 μm and the MWCNTs weight concentration varied between 0, 1, 2, 3, 4%. The diameter of the MWCNTs was in the range of 8-15 nm and the length 10-55 μm. The capacitance-humidity relationships of the sensors were investigated at humidity levels from 35 to 90% RH. The electrical properties showed that the capacity increased with increasing relative humidity, and that the sensitivity of the sensor increases with the increase of the