The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.

The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.

This Research has been proven

The Al Mishraq site has been the subject of many scientific studies for the period before and
after the fire in 2003. Five visits to the site were conducted twice in 2003 for general fact-finding, twice
in 2004, and once in 2005 for detailed sampling and monitoring. Desk-based research and laboratory analysis of soil and water samples results indicate that surface water and groundwater pollution from Al Mishraq site was significant at the time of its operation. The primary pollution source was the superheated water injection process, while the principal receptor is the River Tigris. Now that the plant is idle, this source is absent. Following the June 2003 sulphur fire, initial investigations indicate that short damage to
vegeta

Breast mass is by far the most important clinical problem that concerns the breast today. This study was carried out to evaluate diode laser as a cutting tool in breast mass excision and as a hemostatic tool for coagulation during surgery. Using 810 nm diode laser with optical fiber 600μm in diameter of conical tip, udder (cow's breast) tissue, and three female patients (mean age of 35.5 y with clinically palpable breast mass) had been used in this study. The patients were followed up regularly postoperatively. In preliminary work on udder tissue, the power needed for cutting and excision was 15W (power density= 5.3 kW/cm2). The time consumed for excision of a piece of udder tissue, 40×10×3 mm in dimensions was 5 min. The depth range

Objective: To determine the effectiveness of a dietary educational program upon the hypertensive client’s
information.
Methodology: The sample of the study consists of (60) hypertensive clients who attended Al Anbar Health Office –Al
Andalus Health Center during the period of the study from the14th of March 2010 to the 30th of September 2010. The
sample is divided into two groups; study group (30) hypertensive clients who received dietary educational program
and control group (30) hypertensive clients who received a routine care from the center. Three major instruments
were used; these instruments included (1) knowledge test which was applied on both groups pretest and eight weeks
post-test (2) questions to know

This study investigated the treatment of dairy wastewater using the electrocoagulation method with iron filings as electrodes. The study dealt with real samples collected from local factory for dairy products in Baghdad. The Response Surface Methodology (RSM) was used to optimize five experimental variables at six levels for each variable, for estimating chemical oxygen demand (COD) removal efficiency. These variables were the distance between electrodes, detention time, dosage of NaCl as electrolyte, initial COD concentration, and current density. RSM was investigated the direct and complex interaction effects between parameters to estimate the optimum values. The respective optimum value was 1 cm for the distance between electrodes, (6

In this paper, an approximate solution of nonlinear two points boundary variational problem is presented. Boubaker polynomials have been utilized to reduce these problems into quadratic programming problem. The convergence of this polynomial has been verified; also different numerical examples were given to show the applicability and validity of this method.

Currently, one of the topical areas of application of machine learning methods is the prediction of material characteristics. The aim of this work is to develop machine learning models for determining the rheological properties of polymers from experimental stress relaxation curves. The paper presents an overview of the main directions of metaheuristic approaches (local search, evolutionary algorithms) to solving combinatorial optimization problems. Metaheuristic algorithms for solving some important combinatorial optimization problems are described, with special emphasis on the construction of decision trees. A comparative analysis of algorithms for solving the regression problem in CatBoost Regressor has been carried out. The object of

A mixture of algae biomass (Chrysophyta, Cyanophyta, and Chlorophyte) has been investigated for its possible adsorption removal of cationic dyes (methylene blue, MB). Effect of pH (1-8), biosorbent dosage (0.2-2 g/100ml), agitated speed (100-300), particle size (1304-89μm), temperature (20-40˚C), initial dye concentration (20-300 mg/L), and sorption–desorption were investigated to assess the algal-dye sorption mechanism. Different pre-treatments, alkali, protonation, and CaCl2 have been experienced in order to enhance the adsorption capacity as well as the stability of the algal biomass. Equilibrium isotherm data were analyzed using Langmuir, Freundlich, and Temkin models. The maximum dye-sorption capacity was 26.65 mg/g at pH= 5, 25

In the current study, three types of algae namely Tetradesmus nygaardi (MZ801740), Scenedesmus quadricauda (MZ801741) and Coelastrella sp (MZ801742) were extracted by 95% ethanol and hexane against two types of gram positive and two types of gram negative bacteria by wells diffusion methods. Eleven concentrations from the extract of algae (2, 5, 10, 15, 20, 25, 30, 35, 40, 45 and 50 mg/ml) were utilized. It was noticed that ethanolic extraction was more effective than hexane in Scenedesmus quadricauda than the two other mentioned algal species against all pathogenic bacteria, Acintobacter baumanii (ATCC: 19606), Klebsiella pneumonia (ATCC: 13883) Enterococcus faecalis (ATCC: 29212) and Staphylococc