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 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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

Linear regression is one of the most important statistical tools through which it is possible to know the relationship between the response variable and one variable (or more) of the independent variable(s), which is often used in various fields of science. Heteroscedastic is one of the linear regression problems, the effect of which leads to inaccurate conclusions. The problem of heteroscedastic may be accompanied by the presence of extreme outliers in the independent variables (High leverage points) (HLPs), the presence of (HLPs) in the data set result unrealistic estimates and misleading inferences. In this paper, we review some of the robust

Oil flow lines are used to transport oil and its derivatives from a well over long distances, and because oil wells produce other potentially corrosive products, such as carbon dioxide and Hydrogen sulfide, it is necessary to take methods to protect the pipeline from corrosion. One of these methods is the use of corrosion inhibitors in this study. Prepare 5-acetyl-2-anilino-4-dimethylaminothiazole and test it as a corrosion inhibitor on a sample of the Rumaila flow line at a constant temperature 25°C in (3.5%) NaCl and (3.5%) KCl solution in the absence and presence of different concentrations of inhibitor (0 mM, 0.01 mM, 0.03 M, 0.05 mM). by using liner polarization (Tafel slope). The inhibiter exhibited the best performance at hi

The -multiple mixing ratios of γ-transitions from levels of populated in the are calculated in the present work by using the a2-ratio methods. We used the experimental coefficient (a2) for two γ-transitions from the same initial state, the statistical tensor, which is related to the a2-coefficient would be the same for the two transitions. This method was used in a previous work for pure transitions or which can be considered pure. In these cases the multiple mixing ratios for the second transition ( ) equal zero, but in our work we applied this method for mixed γ-transitions and then the multiple mixing ratio ( ) is known for one transition. Then we calculate the ( ) value and versareversa. The weight average of the -values calcu

In this work, we calculate and analyze the photon emission from quark and anti-quark interaction during annihilation process using simple model depending on phenomenology of quantum chromodynamic theory (QCD). The parameters, which include the running strength coupling, temperature of the system and the critical temperature, carry information regarding photon emission and have a significant impact on the photons yield. The emission of photon from strange interaction with anti-strange is large sensitive to decreases or increases there running strength coupling. The photons emission increases with decreases running strength coupling and vice versa. We introduce the influence of critical temperature on the  photon emission  rate in o

Extraction of copper (Cu) from aqueous solution utilizing Liquid Membrane technology (LM) is more effective than precipitation method that forms sludge and must be disposed of in landfills. In this work, we have formulated a liquid surfactant membrane (LSM) that uses kerosene oil as the main diluent of LSM to remove copper ions from the aqueous waste solution through di- (2-ethylhexyl) phosphoric acid - D2EHPA- as a carrier. This technique displays several advantages including one-stage extraction and stripping process, simple operation, low energy requirement, and. In this study, the LSM process was used to transport Cu (II) ions from the feed phase to the stripping phase, which was prepared, using H₂SO₄. For LSM p

Feasibility of biosorbent of England bamboo plant origin was tested for removal of priority metal ions such as Cu and Zn from aqueous solutions in single metal state. Batch single metal state experiments were performed to determine the effect of dosage (0.5, 1 and 1.5 g), pH (3, 4, 4.5, 5 and 6), mixing speed (90, 111, 131, 156 and 170 rpm), temperature (20, 25, 30 and 35 °C) and metal ion concentration (10, 50, 70, 90 and 100 mg/L) on the ability of dried biomass to remove metal from solutions which were investigated. Dried powder of bamboo removed (for single metal state) about 74 % Cu and 69% Zn and maximum uptake of Cu and Zn was 7.39 mg/g and 6.96 mg/g respectively, from 100 mg/L of synthetic metal solution in 120 min. of contact t