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Entry cost based on activity-based cost specifications and comparative study
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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.

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Publication Date
Tue Jan 01 2013
Journal Name
Communications And Network
Link and Cost Optimization of FTTH Network Implementation through GPON Technology
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Publication Date
Sat Jan 01 2022
Journal Name
Archives Of Civil Engineeringthis Link Is Disabled
Factors affecting time and cost trade-off in multiple construction projects
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Publication Date
Tue Sep 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Pre-Processing and Surface Reconstruction of Points Cloud Based on Chord Angle Algorithm Technique
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Abstract

Although the rapid development in reverse engineering techniques, 3D laser scanners can be considered the modern technology used to digitize the 3D objects, but some troubles may be associate this process due to the environmental noises and limitation of the used scanners. So, in the present paper a data pre-processing algorithm has been proposed to obtain the necessary geometric features and mathematical representation of scanned object from its point cloud which obtained using 3D laser scanner (Matter and Form) through isolating the noised points. The proposed algorithm based on continuous calculations of chord angle between each adjacent pair of points in point cloud. A MATLAB program has been built t

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Digital Data Encryption Using a Proposed W-Method Based on AES and DES Algorithms
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This paper proposes a new encryption method. It combines two cipher algorithms, i.e., DES and AES, to generate hybrid keys. This combination strengthens the proposed W-method by generating high randomized keys. Two points can represent the reliability of any encryption technique. Firstly, is the key generation; therefore, our approach merges 64 bits of DES with 64 bits of AES to produce 128 bits as a root key for all remaining keys that are 15. This complexity increases the level of the ciphering process. Moreover, it shifts the operation one bit only to the right. Secondly is the nature of the encryption process. It includes two keys and mixes one round of DES with one round of AES to reduce the performance time. The W-method deals with

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The application target cost technique by using reverse engineering: An application study in the general company for vegetable oils industry
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The Purpose of this study is mainly to improve the competitive position of products economic units using technique target cost and method reverse engineering and through the application of technique and style on one of the public sector companies (general company for vegetable oils) which are important in the detection of prices accepted in the market for items similar products and processing the problem of high cost which attract managerial and technical leadership to the weakness that need to be improved through the introduction of new innovative solutions which make appropriate change to satisfy the needs of consumers in a cheaper way to affect the decisions of private customer to buy , especially of purchase private economic units to

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Functional Engagement and Its Relationship to Hope-Based Thinking for Kindergarten Teachers
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The research aims to identify the level of functional engagement and hope-based thinking of kindergarten teachers, identify if there is a significant difference in functional engagement and hope-based thinking in terms of specialization and years of service for kindergarten teachers, identify if there is a significant correlation between functional engagement and hope-based thinking of kindergarten teachers. The current research is determined by kindergarten teachers in the Second Rusafa Baghdad Education Directorate for the academic year (2022-2023). In order to achieve the objectives of the research, the researcher prepared a functional engagement scale, which consists of (45) items in three areas: Perceptual and functional engagement

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Publication Date
Sat Jan 01 2022
Journal Name
Open Engineering
Producing low-cost self-consolidation concrete using sustainable material
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Abstract<p>The disposal of the waste material is the main goal of this investigation by transformation to high-fineness powder and producing self-consolidation concrete (SCC) with less cost and more eco-friendly by reducing the cement weight, taking into consideration the fresh and strength properties. The reference mix design was prepared by adopting the European guide. Five waste materials (clay brick, ceramic, granite tiles, marble tiles, and thermostone blocks) were converted to high-fine particle size distribution and then used as 5, 10, and 15% weight replacements of cement. The improvement in strength properties is more significant when using clay bricks compared to other activated waste </p> ... Show More
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Publication Date
Tue Sep 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Low Cost Heart Rate Monitor Using Led-Led Sensor
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A high sensitivity, low power and low cost sensor has been developed for photoplethysmography (PPG) measurement. The PPG principle was applied to follow the dilatation and contraction of skin blood vessels during the cardiac cycle. A standard light emitting diodes (LEDs) has been used as a light emitter and detector, and in order to reduce the space, cost and power, the classical analogue-to-digital converters (ADCs) replaced by the pulse-based signal conversion techniques. A general purpose microcontroller has been used for the implementation of measurement protocol. The proposed approach leads to better spectral sensitivity, increased resolution, reduction in cost, dimensions and power consumption. The basic sensing configuration prese

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Publication Date
Wed Apr 05 2023
Journal Name
Journal Of Engineering
Construction Time-Cost Optimization Modeling Using Ant Colony Optimization
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In the field of construction project management, time and cost are the most important factors to be considered in planning every project, and their relationship is complex. The total cost for each project is the sum of the direct and indirect cost. Direct cost commonly represents labor, materials, equipment, etc.
Indirect cost generally represents overhead cost such as supervision, administration, consultants, and interests. Direct cost grows at an increasing rate as the project time is reduced from its original planned time. However, indirect cost continues for the life of the project and any reduction in project time means a reduction in indirect cost. Therefore, there is a trade-off between the time and cost for completing construc

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Publication Date
Sat Jan 01 2022
Journal Name
Open Engineering
Producing low-cost self-consolidation concrete using sustainable material
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Abstract<p>The disposal of the waste material is the main goal of this investigation by transformation to high-fineness powder and producing self-consolidation concrete (SCC) with less cost and more eco-friendly by reducing the cement weight, taking into consideration the fresh and strength properties. The reference mix design was prepared by adopting the European guide. Five waste materials (clay brick, ceramic, granite tiles, marble tiles, and thermostone blocks) were converted to high-fine particle size distribution and then used as 5, 10, and 15% weight replacements of cement. The improvement in strength properties is more significant when using clay bricks compared to other activated waste </p> ... Show More
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