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

This study was conducted in a lath house, Dept of Hort. and Landscape, College of Agricultural Engineering Sciences, Univ. During the 2021 growing season, Baghdad will investigate the influence of organic and Biological fertilizers on three Citrus rootstocks' growth and leaf mineral content. The first factor is the addition of liquid organic fertilizers Vit-Org (O) at three levels without addition (O0), soil addition at 10 ml.L-1 (O10) and soil addition at 20 ml.L-1 (O20). The second factor is the addition of nitrogen-fixing bacteria without addition (N1), add 30 ml.Transplant-1 of Azotobacter chroococcum (N2) and add 30 ml.Transplant-1 of Azospirillum brasilemse (N3). The third factor is three citrus rootstocks: sour orange (R1), R

This study aims to demonstrate the role of artificial intelligence and metaverse techniques, mainly logistical Regression, in reducing earnings management in Iraqi private banks. Synthetic intelligence approaches have shown the capability to detect irregularities in financial statements and mitigate the practice of earnings management. In contrast, many privately owned banks in Iraq historically relied on manual processes involving pen and paper for recording and posting financial information in their accounting records. However, the banking sector in Iraq has undergone technological advancements, leading to the Automation of most banking operations. Conventional audit techniques have become outdated due to factors such as the accuracy of d

Given the importance of possessing the digital competence (DC) required by the technological age, whether for teachers or students and even communities and governments, educational institutions in most countries have sought to benefit from modern technologies brought about by the technological revolution in developing learning and teaching and using modern technologies in providing educational services to learners. Since university students will have the doors to work opened in all fields, the research aims to know their level of DC in artificial intelligence (AI) applications and systems utilizing machine learning (ML) techniques. The descriptive approach was used, as the research community consisted of students from the University

The rotor dynamics generally deals with vibration of rotating structures. For designing rotors of a high speeds, basically its important to take into account the rotor dynamics characteristics. The modeling features for rotor and bearings support flexibility are described in this paper, by taking these characteristics of rotor dynamics features into standard Finite Element Approach (FEA) model. Transient and harmonic analysis procedures have been found by ANSYS, the idea has been presented to deal with critical speed calculation. This papers shows how elements BEAM188 and COMBI214 are used to represent the shaft and bearings, the dynamic stiffness and damping coefficients of journal bearings as a matrices have been found

The exploitation of all available resources and benefiting from them is one of the most important problems facing the decision makers at the present time. In order to exploit these resources, it is necessary to organize the conflicting objectives, which is the main work in the project management, which enables the development of a plan that decision makers can use to shorten the total completion time and reduce the total cost of the project. Through the use of modern scientific techniques, and therefore the researcher using the critical path method using the technology of programming goals to find more efficient ways to make appropriate decisions where the researcher worked to solve the problems in the construction of the Departm

Knowledge of the mineralogical composition of a petroleum reservoir's formation is crucial for the petrophysical evaluation of the reservoir. The Mishrif formation, which is prevalent in the Middle East, is renowned for its mineralogical complexity. Multi-mineral inversion, which combines multiple logs and inversions for multiple minerals at once, can make it easier to figure out what minerals are in the Mishrif Formation. This method could help identify minerals better and give more information about the minerals that make up the formation. In this study, an error model is used to find a link between the measurements of the tools and the petrophysical parameters. An error minimization procedure is subsequently applied to determine

As harmony with modernized environmental developments which were appeared within economical , banking areas with what accompanied of chances or challenges , the matter is required to face those modernizations , adaptation with them , as considering them strength points not weak points , and these developments banking marketing as it should be on the Iraqi public banks and private and hybrid to take advantage of this process to increase excellence and the expansion of the banking business opportunities, , enlarge in the banking businesses especially the banking transaction are distinguished by serious competition & strong between banks , and the final result is to serve Iraqi banking system & customers that the national economy ta

Gram-positive enterococciare opportunistic and resistant to many antibiotics. This study aimed to investigate the presence of Enterococcus spp. in our community and whether these isolates are resistant to the macrolides class of antibiotics. Fifty isolates from 112 clinical samples were recognized as Enterococcus spp. and confirmed using Vitek-2 system. The current study found that 50/112 (44.6%) represented the total isolates, 38/50 (76%) of which were Enterococcus faecalis, while 12/50 (24%) were Enterococcus faecium, twenty (40%) isolates from root canals and 30 (60%) isolates from urine were isolated. The sensitivity of the enterococcal isolates to various macrolides (erythromycin, azithromycin and clarithromycin) antibiotics wa

Risks are confronting the foundations of buildings and structures when exposed to earthquakes which leads to high displacements that may cause the failure of the structures. This research elaborates numerically the effect of the earthquake on the vertical and lateral displacement of footing resting on the soil. The thickness of the footing and depth of soil layer below the footing was taken as (0.5, 1.0, and 2.0 m) and (10, 20 and 40m), respectively. The stiffness ratio of soil to footing was also elaborated at 0.68, 0.8, 1.0, and 1.7. The results showed an increase in the verticle displacement of footing as the duration of the earthquake increases. The increase of soil layer thickness below the footing leads to a reduction in the vertical