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

In this paper, a robust invisible watermarking system for digital video encoded by MPEG-4 is presented. The proposed scheme provides watermark hidden by embedding a secret message (watermark) in the sprite area allocated in reference frame (I-frame). The proposed system consists of two main units: (i) Embedding unit and (ii) Extraction unit. In the embedding unit, the system allocates the sprite blocks using motion compensation information. The allocated sprite area in each I–frame is used as hosting area for embedding watermark data. In the extraction unit, the system extracts the watermark data in order to check authentication and ownership of the video. The watermark data embedding method is Blocks average modulation applied on RGB dom

Water covers more than 75% of the earth's surface in the form of the ocean. The ocean investigation is far-fetched because the underwater environment has distinct phenomenal activities. The expansion of human activities inside underwater environments includes environmental monitoring, offshore field exploration, tactical surveillance, scientific data collection, and port security. This led to increased demand for underwater application communication systems. Therefore, the researcher develops many methods for underwater VLC Visible Light Communications. The new technology of blue laser is a type of VLC that has benefits in the application of underwater communications. This research article investigated the benefits of underwater blu

Human posture estimation is a crucial topic in the computer vision field and has become a hotspot for research in many human behaviors related work. Human pose estimation can be understood as the human key point recognition and connection problem. The paper presents an optimized symmetric spatial transformation network designed to connect with single-person pose estimation network to propose high-quality human target frames from inaccurate human bounding boxes, and introduces parametric pose non-maximal suppression to eliminate redundant pose estimation, and applies an elimination rule to eliminate similar pose to obtain unique human pose estimation results. The exploratory outcomes demonstrate the way that the proposed technique can pre

The optical absorption data of Hydrogenated Amorphous Silicon was analyzed using a Dunstan model of optical absorption in amorphous semiconductors. This model introduces disorder into the band-band absorption through a linear exponential distribution of local energy gaps, and it accounts for both the Urbach and Tauc regions of the optical absorption edge.Compared to other models of similar bases, such as the O’Leary and Guerra models, it is simpler to understand mathematically and has a physical meaning. The optical absorption data of Jackson et al and Maurer et al were successfully interpreted using Dunstan’s model. Useful physical parameters are extracted especially the band to the band energy gap , which is the energy gap in the a

The present research aims at recognizing the difficulties and problems which hamper teachers and educators alike when using the internet for educational purposes.It discusses the benefits of the internet as a source of information or publication and as a communicative tool.Arandom sample of (30) teachers working at schools in Baghdad / Second Risafa,was selected.Three of the sample members use the internet for student project plans via internet centers, whereas 16 of them use it for chatting, emailing and research purposes.The rest of the sample have limited knowledge of the internet. The researcher used the interviewing method to gather data from

In this work, the antibacterial effectiveness of face masks made from polypropylene, against Candida albicans and Pseudomonas aeruginosa pathogenic was improved by soaking in gold nanoparticles suspension prepared by a one-step precipitation method. The fabricated nanoparticles at different concentrations were characterized by UV-visible absorption and showed a broad surface Plasmon band at around 520 nm. The FE-SEM images showed the polypropylene fibres highly attached with the spherical AuNPs of diameters around 25 nm over the surfaces of the soaked fibres. The Fourier Transform Infrared Spectroscopy (FTIR) of pure and treated face masks in AuNPs conform to the characteristics bands for the polypropylene bands. There are some differences