Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from th

The steganography (text in image hiding) methods still considered important issues to the researchers at the present time. The steganography methods were varied in its hiding styles from a simple to complex techniques that are resistant to potential attacks. In current research the attack on the host's secret text problem didn’t considered, but an improved text hiding within the image have highly confidential was proposed and implemented companied with a strong password method, so as to ensure no change will be made in the pixel values of the host image after text hiding. The phrase “highly confidential” denoted to the low suspicious it has been performed may be found in the covered image. The Experimental results show that the covere

The separation of fluid-fluid mixtures is a major issue in various sectors. The liquid-liquid hydro-cyclone has a wide range of applications in various sectors due to its great efficiency in separating fluid mixtures, ease of installation, and low cost. In crude oil production, high water is consumed following the degrading of production quality, high processing costs, costs, and environmental impacts. Axial hydro cyclone is a tool for Downhole Oil/Water Separation (DOWS) in the petroleum production industry, but it has limitations. The main purpose of this work is to simulate the effect of compacting the conventional inline hydro cyclone with a converging-diverging nozzle on the oil/water dynamic flow and the separation process to

The Arab-Israeli conflict passed through several stages before reaching the final stage of normalization, namely conflict, conflict and public normalization. Thus, the UAE became the third country to establish official relations with Israel after Egypt in 1979 and Jordan in 1994. With the announcement of the normalization agreement, opinions varied between supporters and opponents of the idea of normalization with Israel, and some countries expressed their acceptance of establishing official relations between the Emirates and Israel, while others warned of the consequences of normalization, which they described as treachery. Although the UAE confirmed that the normalization agreement between the two sides was credited with stopping Israel's

The Old World Screwworm Fly Chrysomya bezziana is a new insect pest on cattles and other domestic recor¬ded for the first from Iraq. It was first observed in cow's vagina in September of 1996 in Shaikh Hammed (Tarmiya), near Baghdad city. Chrysomya bezziana Villeneuve is well known as one of the most important insect pests of livestock. Its larvae infest living tissues by causing myiasis. In a wide range of worm-blooded host species (Spradbery and Vanningham, 1980; Spradbery and Kirk. 1992). It is widely dist¬ributed species over an extensive area of tropical and subtropical Africa, the Arabian Gulf countries, Iran. Indian subcontinent. South-East Asia. Indonesia, and as far east as Papua New Guinea (Zurapt, 1965; Djalayer et al. 1978;

An environmental study conducted on diatoms in Al Yusifiya river beyond its branching from Euphrates river. Four sites were selected along the river for the period from march 2013 to September 2013. The present study involved the measurement of physicochemical parameters, also the qualitative and quantities of diatoms. The studied parameters values ranged as follows: 19-44Cº and 16-30 Cº for air and water temperature respectively, 6.9-8.7, 595-1248 µS/cm, 6.4-8.0 mg/l for pH, electric conductivity and dissolved oxygen respectively. A total of 74 taxa were recorded for diatoms, where the pinnate diatom was the predominant and recorded 64 taxa while 10 taxa for centric diatoms. The total number of diatoms was 1197.55*104 cell /l. The tota

Humans knew writing and to blog motivated by the need for registration and documentation, and tried from the very beginning of research to find the most suitable material for this purpose, he used many different materials in form, nature, and composition, so it is written on the mud by the ancient Sumerian people in different forms and when the text is long Numbered as the pages of the book at the present time, this research will deal with the damage to manuscripts and then find ways to address them.

Vascular patterns were seen to be a probable identification characteristic of the biometric system. Since then, many studies have investigated and proposed different techniques which exploited this feature and used it for the identification and verification purposes. The conventional biometric features like the iris, fingerprints and face recognition have been thoroughly investigated, however, during the past few years, finger vein patterns have been recognized as a reliable biometric feature. This study discusses the application of the vein biometric system. Though the vein pattern can be a very appealing topic of research, there are many challenges in this field and some improvements need to be carried out. Here, the researchers reviewed