In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

Bacterial strains were isolated from oil-contaminated soil, in 2018, these isolates were identified, and with the aim of finding out the ability of these isolates to degrede the oil compounds, the color change of medium which added to it isolates was read by the method of Pacto Bushnell Hans. Then the change in the petroleum compounds was read by gas chromatography, for the most effective isolates.

The nine isolated bacterial showed different degrees of color change, and the isolates (Pseudomonas, Bacillus, Micrococcus) outperformed the color change amount (78, 78, 77) %, respectively, compared to the control, and the three isolates together showed the best color change of 90.7. % Compared to the control, and the

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

Heavy metal consider as major environmental pollutants. Many of industrial wastewater effluents contain a wide range of these heavy metals. The adsorption of Cd2+ and Pb2+ metal ions from aqueous solution by activated carbon was studied. The results showed that maximum adsorption capacity occurred at 486.9×10-3 mg/kg for Pb2+ ion and 548.8×10-3 mg/kg for Cd2+ ion. The adsorption in a mixture of the metal ions had a balancing effect on the adsorption capacity of the activated carbon. The adsorption capacity of each metal ion was affected by the presence of other metal ions rather than its presence individually. The study showed the presence of other heavy metals attribute to the reduction in the activated carbon capacity, and the adsorp

Due to the large population of motorway users in the country of Iraq, various approaches have been adopted to manage queues such as implementation of traffic lights, avoidance of illegal parking, amongst others. However, defaulters are recorded daily, hence the need to develop a mean of identifying these defaulters and bring them to book. This article discusses the development of an approach of recognizing Iraqi licence plates such that defaulters of queue management systems are identified. Multiple agencies worldwide have quickly and widely adopted the recognition of a vehicle license plate technology to expand their ability in investigative and security matters. License plate helps detect the vehicle's information automatically ra

Doppler broadening technique is suggested to monitor the development of tumours. It depends on the sensitivity of positronium (Ps) annihilation parameters to the sub- microstructural changes in biological tissues. This technique uses high resolution HpGe detector to measure the lineshape parameters (S and W) in normal mice's mammary tissues and adenocarcinoma mammary tissues as a function of tumour growth. The results demonstrate that the central parameter (S) decreases and the wing parameter (W) increases as the tumour grow. It is found that the S parameter changes considerably with the distribution of voids which are affected by the tumour development. Therefore the present technique can successfully be employed to monitor the developm

Digital change detection is the process that helps in determining the changes associated with land use and land cover properties with reference to geo-registered multi temporal remote sensing data. In this research change detection techniques have been employed to detect the changes in marshes in south of Iraq for two period the first one from 1973 to 1984 and the other from 1973 to 2014 three satellite images had been captured by land sat in different period. Preprocessing such as geo-registered, rectification and mosaic process have been done to prepare the satellite images for monitoring process. supervised classification techniques such maximum likelihood classification has been used to classify the studied area, change detection aft

Image pattern classification is considered a significant step for image and video processing.Although various image pattern algorithms have been proposed so far that achieved adequate classification,achieving higher accuracy while reducing the computation time remains challenging to date. A robust imagepattern classification method is essential to obtain the desired accuracy. This method can be accuratelyclassify image blocks into plain, edge, and texture (PET) using an efficient feature extraction mechanism.Moreover, to date, most of the existing studies are focused on evaluating their methods based on specificorthogonal moments, which limits the understanding of their potential application to various DiscreteOrthogonal Moments (DOMs). The