Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

Urban land uses of all kinds are the constituent elements of the urban spatial structure. Because of the influence of economic and social factors, cities in general are characterized by the dynamic state of their elements over time. Urban functions occur in a certain way with different spatial patterns. Hence, urban planners and the relevant urban management teams should understand the future spatial pattern of these changes by resorting to quantitative models in spatial planning. This is to ensure that future predictions are made with a high level of accuracy so that appropriate strategies can be used to address the problems arising from such changes. The Markov chain method is one of the quantitative models used in spatial planning to ana

The development of analytical techniques is required for the accurate and comprehensive detection and measurement of antibiotic contamination in the environment. Metronidazole is a common antibacterial, antiprotozoal, and antibiotic drug. Thiamine is a vital biological and medicinal ingredient that is involved in the metabolism of proteins, fats, and carbohydrates that produce energy. The study aims to identify the drugs in a mixture without separation to provide more information to confirm if a drug is present in a combination. Metronidazole and thiamine are two examples of pharmaceutical and environmental samples that can be identified using spectrophotometric techniques because of their low cost and simplicity of use. The operati

Information security is a crucial factor when communicating sensitive information between two parties. Steganography is one of the most techniques used for this purpose. This paper aims to enhance the capacity and robustness of hiding information by compressing image data to a small size while maintaining high quality so that the secret information remains invisible and only the sender and recipient can recognize the transmission. Three techniques are employed to conceal color and gray images, the Wavelet Color Process Technique (WCPT), Wavelet Gray Process Technique (WGPT), and Hybrid Gray Process Technique (HGPT). A comparison between the first and second techniques according to quality metrics, Root-Mean-Square Error (RMSE), Compression-

In this study, a fast block matching search algorithm based on blocks' descriptors and multilevel blocks filtering is introduced. The used descriptors are the mean and a set of centralized low order moments. Hierarchal filtering and MAE similarity measure were adopted to nominate the best similar blocks lay within the pool of neighbor blocks. As next step to blocks nomination the similarity of the mean and moments is used to classify the nominated blocks and put them in one of three sub-pools, each one represents certain nomination priority level (i.e., most, less & least level). The main reason of the introducing nomination and classification steps is a significant reduction in the number of matching instances of the pixels belong to the c

In This paper, sky radio emission background level associated with radio storm burst for the Sun and Jupiter is determined at frequency (20.1 MHz). The observation data for radio Jove telescope for the Sun and Jupiter radio storm observations data are loaded from NASA radio Jove telescope website, the data of Sunspot number are loaded from National Geophysical Data Center, (NGDC). Two radio Jove stations [(Sula, MT), (Lamy, NM)] are chose from data website for these huge observations data. For the Sun, twelve figures are used to determine the relation between radio background emission, and the daily Sunspot number. For Jupiter a twenty four figures are used to determine the relation between radio background emission and diffraction betwe

Stone columns are widely used globally due to theirversatility and relative wide applicability to treat different soil and foundation situations but much of the research undertaken to date has focused on their use in soft soils. In countries like Iraq the use of stone columns is still limited from a practical point of view, chiefly as many other soil conditions are commonly encountered. These include collapsible soils: soils that are prone to relatively rapid volume compressions (through collapse of metastable fabrics) that occur due to the action of load and/or increases in water content. Recent work has opened up the possibility to use stone columns in these soils by the use of encasement, thereby overcoming the impact of loss of lateral