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

Fractal image compression gives some desirable properties like fast decoding image, and very good rate-distortion curves, but suffers from a high encoding time. In fractal image compression a partitioning of the image into ranges is required. In this work, we introduced good partitioning process by means of merge approach, since some ranges are connected to the others. This paper presents a method to reduce the encoding time of this technique by reducing the number of range blocks based on the computing the statistical measures between them . Experimental results on standard images show that the proposed method yields minimize (decrease) the encoding time and remain the quality results passable visually.

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-

Wireless Sensor Networks (WSNs) are promoting the spread of the Internet for devices in all areas of
life, which makes it is a promising technology in the future. In the coming days, as attack technologies become
more improved, security will have an important role in WSN. Currently, quantum computers pose a significant
risk to current encryption technologies that work in tandem with intrusion detection systems because it is
difficult to implement quantum properties on sensors due to the resource limitations. In this paper, quantum
computing is used to develop a future-proof, robust, lightweight and resource-conscious approach to sensor
networks. Great emphasis is placed on the concepts of using the BB8