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 efficient exploitation of production inventory systems is of significant importance in the modern industrial reality. This paper explores the effect of such a system on dynamic behaviour of a system when the control is provided synergistically by a method called synergetic control (SC). The mathematical model of the system is first constructed and SC introduced to improve the responsiveness of the system when the time-varying demand condition is taken into account. To cope with the problem of unavailability of the systems' state signals and to estimate the demand, the extended state observer (ESO) is introduced. Moreover, mountain gazelle optimizer (MGO) is employed to tune the adjustable design parameters of the SC and the ESO based on

This paper proposes a new structure of the hybrid neural controller based on the identification model for nonlinear systems. The goal of this work is to employ the structure of the Modified Elman Neural Network (MENN) model into the NARMA-L2 structure instead of Multi-Layer Perceptron (MLP) model in order to construct a new hybrid neural structure that can be used as an identifier model and a nonlinear controller for the SISO linear or nonlinear systems. Weight parameters of the hybrid neural structure with its serial-parallel configuration are adapted by using the Back propagation learning algorithm. The ability of the proposed hybrid neural structure for nonlinear system has achieved a fast learning with minimum number

The present work involved synthesis of several new N-Sulfamethoxazol derivatives imide on Polymeric chain by two steps. The first stip involved preparation of N- (sub.orunsub benzoyl and sub unsub acetyl) amidyl sub sulfamethoxazole (1-5) by condensation of sulfamethoxazole drug with many substituted acid chloride, then the second step include, preparation new five N-(acrly-N–sub or unsub benzoyl) imidyl substituted sulfamethoxazol(6-10) by reaction of poly acryloyl chloride with the prepared compound (1-5) in first stepin asuitable solvent in the presenceamount triethylamine (Et3N) with heating. The structure confirmations of all polymers wereconfirmed using FT-IR,1H-NMR,13C-NMR and UV spectroscopy. Other physical properties including so

Abstract
Objective: To assess pregnant women Knowledge toward Urinary Tract Infection at Kirkuk City.

Methodology: A descriptive and analytical study was conducted from 1st of November 2013 and up to the 19 th of August 2014 in five typical primary health care centers at Kirkuk City. A Probability (randomly sample) was used to select the sample of 180 women aged (15-44) years. A questionnaire format was used as a tool for data collection , content validity of the questionnaire achieved through reviewing it by (24) experts in numerous scientific fields and reliability of the questionnaire was determined through a pilot study. Descriptive and inferential statistics were used to analyze the data.

Resul

ABSTRACT: In dental practice there are many wrong habits that should be recognized and treated. One of them is the irrational antibiotic (AB) administration by patient. This indeed created an important issue in dental clinics first of all drug resistance and super infection. This was analyzed in our study and then the causes were identified and a plan suggested in recommendation hope that it will minimize the outcomes. Results: all those patients were finally subjected to be clinically diagnosed and treated this lead to only one fact, these antibiotics are not effective in one way or another since they are not prescribed by dentist

This study includes synthesis, characterization three series of the new derivatives via schiff bases for ampicillin which known as a high medicinal effectiveness. Series A include preparation schiff bases (A1-A6) by condensation of ampicillin with many substituted aldehyedes, while series B include preparation of six amines (B1-B6) is hydrazine hydrate derivatives by reaction schiff bases compounds which prepared in series A with hydrazine hydrate, then series C included for preparation of new six polymers C1-C6 by reaction of poly methyl methacrylate with amine compounds which prepared in series B. The synthesized polymers were identified by spectroscopic methods (FT-IR and 1 H-NMR) and measurement some of its physical characteristics.

Java is a high-level , third generation programming language were introduced Javaoptics Open Source Physics (OSP) as a new simulation for design one of the most important interference optical coating called antireflection coating. It is recent developments in deign thin-film coatings. (OSP) shows multiple beam interferences from a parallel dielectric thin film and the evolution of reflection factors. It is simple to use and efficiently also can serve educational purposes. The obtained results have been compared with needle method

The current research aimed to conducting two experiments to study the effect of coating hatching eggs with nano-titanium dioxide (nano-TiO2) and nano-silica dioxide (nano-SiO2) particles and their mixture with carboxymethyl cellulose (CMC) on the characteristics of hatching percentage, embryo growth inside the egg. The study was conducted in the Department of Animal Production, College of Agriculture, Tikrit University for the period from 19/3/2023 to 17/9/2024. It aimed to evaluate the coating of hatching eggs with Nano-TiO2 and Nano-SiO2 particles and their mixture with carboxymethyl cellulose CMC on the qualities of hatching percentage, embryo growth inside the egg, as well as trying to obtain the best and longest storage method for fert

CIGS nanoink has synthesized from molecular precursors of CuCl, InCl3, GaCl3 and Se metal heat up 240 °C for a half hour in N2-atmosphere to form CIGS nanoink, and then deposited onto substrates of soda-lime glass (SLG). This work focused on CIGS nanocrystals, indicates their synthesis and applications in photovoltaic devices (PVs) as an active light absorber layers. in this work, using spin-coating to deposit CIGS layers (75 mg/ml and 500 nm thickness), without selenization at high temperatures, were obtained up to 1.398 % power conversion efficiency (PCE) at AM 1.5 solar illumination. Structural formations of CIGS chalcopyrite structure were studied by using x ray diffraction XRD. The morphology and composition of CIGS were studied using