system

(computer science) an algorithm

rubber (pliable material derived from the sap of the rubber tree) / short for 消しゴム (keshi-gomu, “rubber (eraser)”) / short for ヘアゴム (hea-gomu, “hair tie, scrunchie”) / (slang) condom

Qom (a city in Iran)

FM

(rare, units of measurement) dram; drachm

(music) drum / (music) drum set / (architecture) drum (encircling wall that supports a dome)

item (a product) / a necessary item / an item (in a computer game)

general affairs / the person or department responsible for general affairs

Jerusalem (the claimed (and de-facto) capital city of Israel; the claimed capital city of Palestine)