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

Introduction: All-ceramic crowns are widely used in prosthodontics and cosmetic dentistry due to their good esthetic and proper physical properties. Chipping of ceramic is one of the most common post-insertion complications, that can be fixed either extraoral or intraorally. The latter is time time-effective alternative, less traumatic, and low-cost. A newer objective method of laser is a surface modification of ceramics to increase surface roughness. The aim of this study is to provide a review of Er,Cr;YSGG (2960nm) in intraoral repair and shear bond strength (SBS). Method: A thorough search considering Google Scholar and PubMed published data and ten articles found wh

Landforms on the earth surface are so expensive to map or monitor. Remote Sensing observations from space platforms provide a synoptic view of terrain on images. Satellite multispectral data have an advantage in that the image data in various bands can be subjected to digital enhancement techniques for highlighting contrasts in objects for improving image interpretability. Geomorphological mapping involves the partitioning of the terrain into conceptual spatial entities based upon criteria. This paper illustrates how geomorphometry and mapping approaches can be used to produce geomorphological information related to the land surface, landforms and geomorphic systems. Remote Sensing application at Razzaza–Habbaria area southwest of Razz

A steganography hides information within other information, such as file, message, picture, or video. A cryptography is the science of converting the information from a readable form to an unreadable form for unauthorized person. The main problem in the stenographic system is embedding in cover-data without providing information that would facilitate its removal. In this research, a method for embedding data into images is suggested which employs least significant bit Steganography (LSB) and ciphering (RSA algorithm) to protect the data. System security will be enhanced by this collaboration between steganography and cryptography.

Basrah is the richest town and the economic capital of Iraq. It suffers from lack of drinking water. This project is a dream to supply drinking water to Basrah citizens within WHO standards. Water should pass sedimentation and filtration stages before interring reverse osmosis unit. The design is carried out using lewaplus2 software. Several parameters should be selected in the design step membrane type, number of stages, number per element in each stage, and the recovery percentage. An optimization is carried out using Minitab ver. 18 for the acceptable limit of TDS and minimum cost and it was found that the optimum conditions were 52% for first stage, the numbers of vessels are 20 for both the first and second stage. In addition,

The main purpose of the paper is to identify the controllability of an existing production system; yogurt production line in Abu Ghraib Dairy Factory which has several machines of food processing and packing that has been studied. Through the starting of analysis, instability in production has been found in the factory. The analysis is built depending on experimental observation and data collection for different processing time of the machines, and statistical analysis has been conducted to model the production system. Arena Software is applied for simulating and analyzing the current state of the production system, and results are expanded to improve the system production and efficiency. Research method is applied to contribute in knowi

The nonlinear refractive index and the nonlinear absorption coefficient of unmodified and functional poly(methyl methacrylate) PMMA films were studied before and after the addition of the filler by the z-scan technique, using a Q-switched Nd:YAG laser at two wavelengths: 532 nm and 1064 nm, and at three input energies (13, 33 and 53) mJ. Both linear and nonlinear refractive indices and absorption coefficients of polymer films were studied by using UV-VIS spectrophotometer. The results show that the creation of functional PMMA from unmodified PMMA will increase the nonlinear optical properties in the functional PMMA/copper matrix more than in the unmodified PMMA/copper matrix. Hence, the functional PMMA appears promising as a useful third

Background: Acne is a common disorder experienced by adolescents and persists into adulthood in approximately 12%–14% of cases with psychological and social implications of high gravity. Fractional resurfacing employs a unique mechanism of action that repairs a fraction of skin at a time. The untreated healthy skin remains intact and actually aids the repair process, promoting rapid healing with only a day or two of downtime. Aims: This study, was designed to evaluate the safety and effectiveness of fractional photothermolysis (fractionated Er: YAG laser 2940nm) in treating atrophic acne scars. Methods: 7 females and 3 males with moderate to severe atrophic acne scarring were enrolled in this study that attained private clinic for Derm

This paper presents an application of a Higher Order Shear Deformation Theory (HOST 12) to problem
of free vibration of simply supported symmetric and antisymmetric angle-ply composite laminated plates.
The theoretical model HOST12 presented incorporates laminate deformations which account for the effects
of transverse shear deformation, transverse normal strain/stress and a nonlinear variation of in-plane
displacements with respect to the thickness coordinate – thus modeling the warping of transverse crosssections more accurately and eliminating the need for shear correction coefficients. Solutions are obtained in
closed-form using Navier’s technique by solving the eigenvalue equation. Plates with varying number of

Catalytic microwave-assisted pyrolysis of biomass is gaining popularity as an alternative to fossil fuels due to health, environmental, climate, and economic issues. This study conducted a catalytic pyrolysis process of the Albizia plant's branches using an Iraqi clay catalyst (bentonite) focusing on the variables including the biomass-particle size, experimental time, microwave power level, and the catalyst-to-biomass ratio. The physical and chemical properties of the resulting biofuel were analyzed presented by HHV, acidity, density, viscosity, GC-MS, FTIR for bio-oil and SEM, EDX, BET, HHV, FTIR for biochar. The study revealed that addition of bentonite as a catalyst led to enhanced production of biogas produced from 5% to 45% an