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jeasiq-1866
Using Resource Consumption Accounting to determine Customer Cost of Banks
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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 that Resource consumption Accounting is more Normal Costing systems accurate In allocating indirect costs, especially in banks, because they are high. This Research provide an insight into the measurement of idle capacities quantitative and money within the Service sector generally, and Banks especially. The most important conclusions of this research that Resource consumption Accounting helps General Management of the Bank to exploit unused capacity to contribute to reducing the prices of products or services.

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Poly Acrylamide Gel Electrophoresis of Serum Protein, Application to Kala-azar Patients
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         Sera samples were collected from 60 children aged 4-60 months, all were clinically and serologically proven cases of visceral leishmaniasis, as well as  from 10 healthy children, all were seronegative with no history of parasitic infection who serve as a control during the study. Serum total protein and albumin were measured and compared between the control and visceral leishmaniasis patients. Serum protein profiles have been investigated using the conventional sodium dodecyl sulphate – polyacrylamide gel electrophoresis (SDS-PAGE).  Serum of control group showed the specific protein pattern with five protein bands, while serum protein profile in visceral leishmaniasis pat

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Publication Date
Mon Jun 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Stem cells a novel approach to periodontal regeneration (A review of literature)
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In this review of literature, the light will be concentrated on the role of stem cells as an approach in periodontal regeneration.

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Satisfaction of Patients, Coronary Arteries in Related to Nursing and Medical Care
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Objectives of the study: The study aims to assess satisfy of the coronary artery patients for the care product from
the nurse and physician and to find out the relationship between patient satisfaction with the social and the
clinical characteristics of the patients.
Methodology: A descriptive design study conducted using the evaluation approach for the duration of June 3
rd
2012 to January 31, 2013. Non-probability sample of (60) patients who were visiting or admitted (inpatient or
outpatient) to the teaching hospital in Baquba with the diagnosis of coronary artery disease. A questionnaire have
been built and develop by the researcher based on review of literature and previous research, the form included of
(3) p

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Publication Date
Fri Jan 01 2016
Journal Name
Aip Conference Proceedings
Application of simulated annealing to solve multi-objectives for aggregate production planning
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Aggregate production planning (APP) is one of the most significant and complicated problems in production planning and aim to set overall production levels for each product category to meet fluctuating or uncertain demand in future. and to set decision concerning hiring, firing, overtime, subcontract, carrying inventory level. In this paper, we present a simulated annealing (SA) for multi-objective linear programming to solve APP. SA is considered to be a good tool for imprecise optimization problems. The proposed model minimizes total production and workforce costs. In this study, the proposed SA is compared with particle swarm optimization (PSO). The results show that the proposed SA is effective in reducing total production costs and req

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Publication Date
Sun Nov 01 2015
Journal Name
Research In Social And Administrative Pharmacy
Evaluation of instruments to assess health literacy in Arabic language among Iraqis
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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Reservoir Sedimentation Assessment Using Geospatial Technology: A case Study of Dukan Reservoir, Sulaimani Governorate, Kurdistan Region, Iraq
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The accumulation of sediment in reservoirs poses a major challenge that impacts the storage capacity, quality of water, and efficiency of hydroelectric power generation systems. Geospatial methods, including Geographic Information Systems (GIS) and Remote Sensing (RS), were used to assess Dukan Reservoir sediment quantities. Satellite and reservoir water level data from 2010 to 2022 were used for sedimentation assessment. The satellite data was used to analyze the water spread area, employing the Normalized Difference Water Index (NDWI) and Modified Normalized Difference Water Index (MNDWI) to enhance the water surface in the satellite imagery of Dukan Reservoir. The cone formula was employed to calculate the live storag

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Publication Date
Sun Mar 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Reduction of NOx using Locally Prepared Catalysts with Ammonia
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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
Intraoral Repair of Dental Ceramics Using Er,Cr:YSGG Laser: Review
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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

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluate the Rate of Pollution in Soil using Simulink Environment
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       In this paper we design a Simulink model which can be evaluate the concentration of Copper, Lead, Zinc, Cadmium, Cobalt, Nickel, Crum and Iron. So, this model would be a method to determine the contamination levels of these metals with the potential for this contamination sources with their impact. The aim of using Simulink environment is to solve differential equations individually and as given data in parallel with analytical mathematics trends. In general, mathematical models of the spread heavy metals in soil are modeled and solve to predict the behavior of the system under different conditions.

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Nonlinear Optical Properties of PMMA Composites Using Z-Scan Technique
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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

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