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 the Approaches (ABC) and (ABCII), and research aims mainly to indicate the role of the Attribute Based Costing Approach to provide the most accurate cost information compared to the Activity Based Costing Approach It works to meet the needs and desires of customers as the application starts by identifying customer specifications and characteristics desired by the customer in the product.
Solar tracking systems used are to increase the efficiency of the solar cells have attracted the attention of researchers recently due to the fact that the attention has been directed to the renewable energy sources. Solar tracking systems are of two types, Maximum Power Point Tracking (MPPT) and sun path tracking. Both types are studied briefly in this paper and a simple low cost sun path tracking system is designed using simple commercially available component. Measurements have been made for comparison between fixed and tracking system. The results have shown that the trackin
Contemporary life is racing against time in its temptations and variables, and it has become shaped and changed in an amazing way in its various aspects and fields. This was facilitated by intellectual and scientific communication between civilizations, and the rapid progression in successive inventions and discoveries in the fields of science and arts of knowledge. This contributed to a great economic and commercial renaissance. Then, these economic developments entered the world into a very strong competition, which forced producers to calculate all production costs, to reach the highest profits by reducing the price of the produced commodity on the one hand, and achieving quality in appearance (especially) on the other hand. Since the ma
... Show MoreThe aim of this paper is to present a new methodology to find the private key of RSA. A new initial value which is generated from a new equation is selected to speed up the process. In fact, after this value is found, brute force attack is chosen to discover the private key. In addition, for a proposed equation, the multiplier of Euler totient function to find both of the public key and the private key is assigned as 1. Then, it implies that an equation that estimates a new initial value is suitable for the small multiplier. The experimental results show that if all prime factors of the modulus are assigned larger than 3 and the multiplier is 1, the distance between an initial value and the private key
... Show MoreThe research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of
... Show MoreThis research aims to test the relationship between "relational leadership as an independent variable and organizational energy as a dependent variable. The current research variables are among the recent and important variables for the development of organizations, and for the purpose of explaining the relationship and influence between the variables, a set of goals has been formulated, including providing the interested and scientific and theoretical information explaining the nature of the variables The research, and the extent to which its causes are reflected in the research sample to increase the interest of the research organization’s organization and make it more appropriate to the required performance in light of a cha
... Show MoreThe present research aims to identify the social responsibility of the kindergarten teachers of the civil and governmental schools (comparative study)? For the purpose of achieving the objectives of the research, the following formulas were formulated:
- Are there statistically significant differences at the level of (0.05) among the kindergarten teachers in the social responsibility scale?
The current research was limited to kindergarten teachers (governmental and non-governmental) in the Directorate General of Education Baghdad Rusafa / Second.
The main research sample consisted of (100) teachers, (50) teachers from government kindergartens and (50) female kindergarten teache
... Show MoreThe cuneiform images need many processes in order to know their contents
and by using image enhancement to clarify the objects (symbols) founded in the
image. The Vector used for classifying the symbol called symbol structural vector
(SSV) it which is build from the information wedges in the symbol.
The experimental tests show insome numbersand various relevancy including
various drawings in online method. The results are high accuracy in this research,
and methods and algorithms programmed using a visual basic 6.0. In this research
more than one method was applied to extract information from the digital images
of cuneiform tablets, in order to identify most of signs of Sumerian cuneiform.
Stenography is the art of hiding the very presence of communication by embedding secret message into innocuous looking cover document, such as digital image, videos, sound files, and other computer files that contain perceptually irrelevant or redundant information as covers or carriers to hide secret messages.
In this paper, a new Least Significant Bit (LSB) nonsequential embedding technique in wave audio files is introduced. To support the immunity of proposed hiding system, and in order to recover some weak aspect inherent with the pure implementation of stego-systems, some auxiliary processes were suggested and investigated including the use of hidden text jumping process and stream ciphering algorithm. Besides, the suggested
... Show MoreThe present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This
... Show MoreCloth simulation and animation has been the topic of research since the mid-80's in the field of computer graphics. Enforcing incompressible is very important in real time simulation. Although, there are great achievements in this regard, it still suffers from unnecessary time consumption in certain steps that is common in real time applications. This research develops a real-time cloth simulator for a virtual human character (VHC) with wearable clothing. This research achieves success in cloth simulation on the VHC through enhancing the position-based dynamics (PBD) framework by computing a series of positional constraints which implement constant densities. Also, the self-collision and collision wit
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