The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

Abstract

The research attempted to find an explanation and solution to a problem related to the fluctuation and decrease In the rate of return on assets for the research sample banks during the duration of the research, The search started from the hypothesis that, The effect of salary Domiciliation on the banking profitability of a sample of Iraqi banks participating in the salary settlement system for the period (2016-2019),The research used the descriptive historical approach, the quantitative analytical approach and the statistical approach. The research reached a set of conclusions, the most important of which is The effect of salary Domiciliation on banking profitability was achieved in three banks

In this research, A thin film of Rhodamine B dye and TiO2 Nanoparticles doped in PMMA Polymer has been prepared by a casting method. The sample was spectrum absorption by UV-Vis. The nonlinear optical properties were measured by Z- scan technique using Nd:YAG laser with (1064 nm) wavelength. The nonlinear refractive index (n2) and nonlinear absorption coefficient (β) were estimated for the thin film for different energies of the laser, n2 and β were decreased with increasing intensity of incident laser beam. Also, the type of β was two-photon absorption and n2 negative nonlinear reflective.

Rutting is mainly referring to pavement permanent deformation, it is a major problem for flexible pavement and it is a complicated process and highly observed along with many segments of asphalt pavement in Iraq. The occurrence of this defect is related to several variables such as elevated temperatures and high wheel loads. Studying effective methods to reduce rutting distress is of great significance for providing a safe and along-life road. The asphalt mixture used to be modified by adding different types of additives. The addition of additives typically excesses stiffness, improves temperature susceptibility, and reduces moisture sensitivity. For this work, steel fibres have been used for modifying asphalt mixture as they incorp

Background: This study aims to investigate the effect of fixed orthodontic appliances and/or antihypertensive drugs on the weight of experimental rats. Materials and Methods: Thir-ty-six male Wistar albino rats were subjected to a split-mouth design study, in which an orthodontic appliance was inserted in one side to move the first molar mesially for 2 weeks while the other side acted as a control to tooth movement. The rats were allocated into three groups: group A (n = 12), without any pharmacological treatment; group B (n = 12), subcu-taneous injection of bisoprolol fumarate (5 mg/kg) daily; and group C (n = 12), subcutaneous injection of valsartan (10 mg/kg) daily. A fixed orthodontic appliance with a closing coil spring delivering 5

The studies on unbonded post-tensioned concrete members strengthened with Carbon Fiber Reinforced Polymers (CFRPs) are limited and the effect of strengthening on the strain of unbonded pre-stressed steel is not well characterized. Estimating the flexural capacity of unbound post-tensioned members using the design methodology specified in the design guidelines for FRP strengthening techniques of bonded post-tensioned members does not provide a reliable evaluation. This study investigates the behavior of unbonded post-tensioned concrete members with partial strand damage (14.3% and 28.6% damage) and strengthened with CFRP laminates using a near-surface mounted technique with and without U-wrap anchorages. The experimental results show

Background: Ageing is a continuous accumulative ordinary physiological phenomena occurs upon all organs and body structures including saliva by its constituents which can influence the caries process, for that this study was conducted to determine the impact of ageing on selected chemical composition of saliva and their effects on dental caries experience characteristics at different age groups among apparently healthy men. Materials and method: A descriptive comparative study was conducted to compare between three study samples (young, middle and old age adults), thirty male in each study insert, aged (20 years, 40 years and 60 years) respectively. They were selected from private health center in Baghdad - Iraq, from the mid of November