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 was conducted in a lath house, Dept of Hort. and Landscape, College of Agricultural Engineering Sciences, Univ. During the 2021 growing season, Baghdad will investigate the influence of organic and Biological fertilizers on three Citrus rootstocks' growth and leaf mineral content. The first factor is the addition of liquid organic fertilizers Vit-Org (O) at three levels without addition (O0), soil addition at 10 ml.L-1 (O10) and soil addition at 20 ml.L-1 (O20). The second factor is the addition of nitrogen-fixing bacteria without addition (N1), add 30 ml.Transplant-1 of Azotobacter chroococcum (N2) and add 30 ml.Transplant-1 of Azospirillum brasilemse (N3). The third factor is three citrus rootstocks: sour orange (R1), R

Risks are confronting the foundations of buildings and structures when exposed to earthquakes which leads to high displacements that may cause the failure of the structures. This research elaborates numerically the effect of the earthquake on the vertical and lateral displacement of footing resting on the soil. The thickness of the footing and depth of soil layer below the footing was taken as (0.5, 1.0, and 2.0 m) and (10, 20 and 40m), respectively. The stiffness ratio of soil to footing was also elaborated at 0.68, 0.8, 1.0, and 1.7. The results showed an increase in the verticle displacement of footing as the duration of the earthquake increases. The increase of soil layer thickness below the footing leads to a reduction in the vertical

This Paper assesses the knowledge management system (KMS) requirements at Al-Ameed University concerning ISO 30401:2022. Specifically, the research aims to ascertain the degree to which international standards have been complied with and gaps that have been identified. A case study was conducted using field observations, interviews, and checklists to assess the institution's compliance with the KMS framework. The level of implementation and documentation of knowledge management processes was assessed using a seven-point scale. The findings reveal that Al-Ameed University has severe gaps in knowledge creation, sharing, and support for knowledge management in terms of strategic leadership. While certain elements like availability of r

The field of structural optimization (optimal design) has grown rapidly over the past decades with many different optimization methods that could be used to produce a structure of minimum weight. This research deals with two aspects, in the first, a general numerical technique based on the finite element analysis and it suggests to investigate the preliminary behavior of metal stiffened plate under action of static load environment. The technique was included a finite element model of the structures using high- order isoparimetric plate elements to be used to create a certain models to obtain their optimum design. The models are characterized such that, each model is builded using different types of stiffener configuration. The second as

Gram-positive enterococciare opportunistic and resistant to many antibiotics. This study aimed to investigate the presence of Enterococcus spp. in our community and whether these isolates are resistant to the macrolides class of antibiotics. Fifty isolates from 112 clinical samples were recognized as Enterococcus spp. and confirmed using Vitek-2 system. The current study found that 50/112 (44.6%) represented the total isolates, 38/50 (76%) of which were Enterococcus faecalis, while 12/50 (24%) were Enterococcus faecium, twenty (40%) isolates from root canals and 30 (60%) isolates from urine were isolated. The sensitivity of the enterococcal isolates to various macrolides (erythromycin, azithromycin and clarithromycin) antibiotics wa

The study aimed at identifying the role of the Faculty of Education in the community service in light of vision of the Kingdom 2030 from the faculty members’ point of view at the University of Jeddah. The study used a descriptive method through a questionnaire administered to a sample of the faculty members.It concluded that the role of the College in serving the community is the development of the right habits in the family and the importance of establishing bridges of cooperation between the Faculty of Education and the surrounding environment and teaching special education teachers how to apply some methods of measurement to determine the needs of students with disabilities. The results also pointed out that there are no statistical