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

Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The

This paper provides the result of an investigation to use of crushed clay brick as
aggregates in producing concrete. Eight different crushed clay brick aggregate concretes were
used in this investigation. Compressive strength, splitting tensile strength and pulse velocity of
crushed clay brick aggregates concrete were determined and compare to natural aggregate
concrete. The compressive strength of crushed clay brick aggregates concretes were always
lower than the compressive strength of natural aggregates concrete regardless the age of
concrete, but the crushed clay brick aggregates concrete showed better performance as the age of
concrete increases and average reduction in compressive strength were 33.5% at the age

In this study, an analytical model depending on experimental results for InPInGaAs
avalanche photodiode at low bias was presented and the characteristics of
gain for this photodiode were determined directly by the impulse response. The
model have considered the most important mechanisms contributing the
photocurrent, they are trapping, photogeneration in the undepleted region and
charge-carriers velocity due to the built-in electrical field. Also, the bandwidth
was determined as a function to the total gain of photodiode and it was mainly
determined by diffusion and trapping processes at low gain regarding to the multilayer
structure considered in this study

     A hyperboloid solar concentrator (HSC) was designed with a truncation angle side to the entrance aperture by simulation in the Zemax Optical Design software. The (HSC) has a wide exposure range to solar radiation due to the relatively large entrance aperture. The design consists of an entrance aperture facing the sun to obtain the largest possible amount of solar radiation, and a small exit aperture compared to the entrance aperture whose mission is to receive solar radiation after it enters the entrance aperture and reflects it from the inner reflective walls of the (HSC). In the exit aperture, there is a detector to measure the number of rays incident on it, which is a measure of the optical efficiency of the s

Every year, millions of tons of waste glass are created across the globe. It is disposed of in landfills, which is unsustainable since it does not disintegrate into the environment. This study aims to produce reactive powder concrete by using recycled glass powder and determine the influence on the mechanical properties. This study investigated the effect of partial replacement of cement with recycled glass powder at two percentages (0, 20) % by weight of cement on some mechanical properties (Fresh density, Splitting tensile strength, Impact Strength, and voids%) of reactive powder concrete containing 1 % micro steel (MSRPC). Furthermore, using steam curing for (5 hours) at 90 degrees celsius after hardening the sample directly, RPC was

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

Water quality has become an important requirement in recent years, assumed the enormous pressure on water resources. As a result of the rapid population growth and climate change. Seven sampling stations were chosen along the river, specifically near the important cities. After analyzing the water samples, it was found that pH values range from (7.1 to 7.5). The values of total dissolved ions ranged from (730 to 1390) mg/l. It was found that the sodium percentage in the river water samples ranged from (36.8 to 51.3), which is acceptable for irrigation purposes. The water content of magnesium hazard ranges from (45.1 to 48.6), it is within the permissible limits for watering purposes. The residual sodium amounts range from (-4.01 to -2.86

There are two main categories of force control schemes: hybrid position-force control and impedance control. However, the former does not take into account the dynamic interaction between the robot’s end effector and the environment. In contrast, impedance control includes regulation and stabilization of robot motion by creating a mathematical relationship between the interaction forces and the reference trajectories. It involves an energetic pair of a flow and an effort, instead of controlling a single position or a force. A mass-spring-damper impedance filter is generally used for safe interaction purposes. Tuning the parameters of the impedance filter is important and, if an unsuitable strategy is used, this can lead to unstabl