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

A content-based image retrieval (CBIR) is a technique used to retrieve images from an image database. However, the CBIR process suffers from less accuracy to retrieve images from an extensive image database and ensure the privacy of images. This paper aims to address the issues of accuracy utilizing deep learning techniques as the CNN method. Also, it provides the necessary privacy for images using fully homomorphic encryption methods by Cheon, Kim, Kim, and Song (CKKS). To achieve these aims, a system has been proposed, namely RCNN_CKKS, that includes two parts. The first part (offline processing) extracts automated high-level features based on a flatting layer in a convolutional neural network (CNN) and then stores these features in a

Assessing the accuracy of classification algorithms is paramount as it provides insights into reliability and effectiveness in solving real-world problems. Accuracy examination is essential in any remote sensing-based classification practice, given that classification maps consistently include misclassified pixels and classification misconceptions. In this study, two imaginary satellites for Duhok province, Iraq, were captured at regular intervals, and the photos were analyzed using spatial analysis tools to provide supervised classifications. Some processes were conducted to enhance the categorization, like smoothing. The classification results indicate that Duhok province is divided into four classes: vegetation cover, buildings,

The esterification reaction of ethyl alcohol and acetic acid catalyzed by the ion exchange resin, Amberlyst 15, was investigated. The experimental study was implemented in an isothermal batch reactor. Catalyst loading, initial molar ratio, mixing time and temperature as being the most effective parameters, were extensively studied and discussed. A maximum final conversion of 75% was obtained at 70°C, acid to ethyl alcohol mole ratio of 1/2 and 10 g catalyst loading. Kinetic of the reaction was correlated with Langmuir-Hanshelwood model (LHM). The total rate constant and the adsorption equilibrium of water as a function of the temperature was calculated. The activation energies were found to be as 113876.9 and -49474.95 KJ per Kmol of ac

The current research aims to show the correlation between cognitive sharing and perfectionism of Kindergarten pepartment students, to identify the level of cognitive sharing of kindergarten pepartment students and to identify the level of perfectionism among students. The research sample consisted of 100 students from the kindergarten pepartment College of Education for women, Baghdad University for the academic year 2024-2025. They were selected in an accessible manner. In order to achieve the objectives of the research, the scale of cognitive sharing was adopted after verifying its validity and reliability and anolher scale for perfections. The results perfectionism, the research results have shown that the average arithmetic of cognitive