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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 Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Difficulties and Problems in Teaching and Learning Spanish in Particular and Foreign Languages: Las Dificultades en la Enseñanzayel Aprendizaje de Español como Lengua Extranjera (ELE)en Particular ylas Lenguas Extranjeras en General: El Docente no Nativo
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       This paper aims at providing the teaching staff members with the necessary skills so as to become capable of tackling various situations, and treating daily problems that face students learning Spanish as a Second Language.  This is made as an attempt to make teachers of foreign languages in general acquainted with modern trends of teaching with less complicated methods, specifically in teaching e earlier stages of foreign languages.

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      En el presente trabajo pretendemos dotar al docente no nativo de Lenguas extranjeras, con algunos de los métodos necesari

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Publication Date
Wed Dec 15 2021
Journal Name
Arab World English Journal
Reading Difficulties in English as a Second Language in Grade Five at a Saint Patrick’s High School for Boys, Hyderabad- India
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Reading is one of the essential components of the English language. Countries that use English as a second language (ESL) sometimes have difficulties in reading and comprehension. According to many researches, mother tongue has proved some interferences with learning a second language. This study investigated the results of reading difficulties of young second language learners in terms of accuracy, comprehension, and rate using the Neale Analysis of Reading Ability test. The study was carried out in one of the High Schools for Boys in Hyderabad, India and included Grade five, aged 10-12 years. In order to understand the reading difficulties of English as a second language, a qualitative approach was employed. Interview, reading tes

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
S-maximal Submodules
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Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ? W ? M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of ri

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Publication Date
Sun Jan 01 2017
Journal Name
International Mathematical Forum
On mildly-regular space
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In this paper mildly-regular topological space was introduced via the concept of mildly g-open sets. Many properties of mildly - regular space are investigated and the interactions between mildly-regular space and certain types of topological spaces are considered. Also the concept of strong mildly-regular space was introduced and a main theorem on this space was proved.

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
S-maximal Submodules
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Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ⊊ W ⊆ M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of rings

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Publication Date
Sat Jun 01 2024
Journal Name
Journal Of Engineering
Intelligent Dust Monitoring System Based on IoT
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Dust is a frequent contributor to health risks and changes in the climate, one of the most dangerous issues facing people today. Desertification, drought, agricultural practices, and sand and dust storms from neighboring regions bring on this issue. Deep learning (DL) long short-term memory (LSTM) based regression was a proposed solution to increase the forecasting accuracy of dust and monitoring. The proposed system has two parts to detect and monitor the dust; at the first step, the LSTM and dense layers are used to build a system using to detect the dust, while at the second step, the proposed Wireless Sensor Networks (WSN) and Internet of Things (IoT) model is used as a forecasting and monitoring model. The experiment DL system

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Publication Date
Thu Aug 15 2024
Journal Name
Journal Of Interdisciplinary Mathematics
Nano M. and nano IM. sets in nano topological spaces
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studied, and its important properties and relationship with both closed and open Nano sets were investigated. The new Nano sets were linked to the concept of Nano ideal, the development of nano ideal mildly closed set and it has been studied its properties. In addition to the applied aspect of the research, a sample was taken from patients infected with viral hepatitis, and by examining the infected people and using closed and open (nano mildly. and nano ideal mildly) sets, the important symptoms that constitute the core of this dangerous examining the infected people and using closed and open (nano mildly. and nano ideal mildly) sets, the important symptoms that constitute the core of this dangerous disease.

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Investigating Adverbs' in Vatan yahut Silistre by Namik Kemal: Namık Kemal'ın ''Vatan Yahut Silistre'' Başlıklı Tiyatrosu'nda Geçen Zarfların İncelenmesi
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       It is a common Knowledge that adverbs in Turkish languages can modify verbs, adjectives, nouns or other adverbs. Moreover, adverbs can determine the meanings of nouns and verbs in a sentence as far as time, place, manner, quantity and interrogative are concerned. The present study debates adverbs’ functions in Namiq Kamal’s play Vatan yahut Silistre.

 The study sheds light on the author’s use of the adverbs to describe the required theatrical actions of the play  and to convey his reflections and thoughts easily to the auidence. One of the main hindrances encountered in conducting the study is the shortage of the  upto date academic resources necessary for

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
An algorithm for binary codebook design based on the average bitmap replacement error (ABPRE)
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In this paper, an algorithm for binary codebook design has been used in vector quantization technique, which is used to improve the acceptability of the absolute moment block truncation coding (AMBTC) method. Vector quantization (VQ) method is used to compress the bitmap (the output proposed from the first method (AMBTC)). In this paper, the binary codebook can be engender for many images depending on randomly chosen to the code vectors from a set of binary images vectors, and this codebook is then used to compress all bitmaps of these images. The chosen of the bitmap of image in order to compress it by using this codebook based on the criterion of the average bitmap replacement error (ABPRE). This paper is suitable to reduce bit rates

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Fuzzy Convergence Sequence and Fuzzy Compact Operators on Standard Fuzzy Normed Spaces
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The main purpose of this work is to introduce some types of fuzzy convergence sequences of operators defined on a standard fuzzy normed space (SFN-spaces) and investigate some properties and relationships between these concepts. Firstly, the definition of weak fuzzy convergence sequence in terms of fuzzy bounded linear functional is given. Then the notions of weakly and strongly fuzzy convergence sequences of operators  are introduced and essential theorems related to these concepts are proved. In particular, if ( ) is a strongly fuzzy convergent sequence with a limit  where linear operator from complete standard fuzzy normed space  into a standard fuzzy normed space  then  belongs to the set of all fuzzy bounded linear operators

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