The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

     The goal of the research is to develop a sustainable rating system for roadway projects in Iraq for all of the life cycle stages of the projects which are (planning, design, construction and operation and maintenance). This paper investigates the criteria and its weightings of the suggested roadway rating system depending on sustainable planning activities. The methodology started in suggesting a group of sustainable criteria for planning stage and then suggesting weights from (1-5) points for each one of it. After that data were collected by using a closed questionnaire directed to the roadway experts group in order to verify the criteria weightings based on the relative importance of the roadway related impacts

Tor (The Onion Routing) network was designed to enable users to browse the Internet anonymously. It is known for its anonymity and privacy security feature against many agents who desire to observe the area of users or chase users’ browsing conventions. This anonymity stems from the encryption and decryption of Tor traffic. That is, the client’s traffic should be subject to encryption and decryption before the sending and receiving process, which leads to delay and even interruption in data flow. The exchange of cryptographic keys between network devices plays a pivotal and critical role in facilitating secure communication and ensuring the integrity of cryptographic procedures. This essential process is time-consuming, which causes del

A new and hybrid deep learning-based approach for diagnosing faults in electric vehicle (EV) drive motors is proposed in this article. This article presents a new and hybrid deep learning-based method of diagnosing faults in the drive motors of electric vehicles (EV). In contrast to standard CNNLSTM approaches that depend on SoftMax classification, the introduced framework combines a Random Forest (RF) classifier to enhance the generalization, interpretability, and robustness of fault prediction. Furthermore meant for use on edge computing equipment with IoT integration, the design allows for real-time monitoring in resource-limited settings. The introduced algorithm utilizes a Random Forest (RF) classifier for accurate fault classification

Today, there are large amounts of geospatial data available on the web such as Google Map (GM), OpenStreetMap (OSM), Flickr service, Wikimapia and others. All of these services called open source geospatial data. Geospatial data from different sources often has variable accuracy due to different data collection methods; therefore data accuracy may not meet the user requirement in varying organization. This paper aims to develop a tool to assess the quality of GM data by comparing it with formal data such as spatial data from Mayoralty of Baghdad (MB). This tool developed by Visual Basic language, and validated on two different study areas in Baghdad / Iraq (Al-Karada and Al- Kadhumiyah). The positional accuracy was asses

We have provided in this research model multi assignment  with  fuzzy function goal has been to build programming model is correct Integer Programming fogging  after removing the case from the objective function data and convert it to real data .Pascal triangular graded mean using Pascal way to the center of the triangular.

The data processing to get rid of the case fogging which is surrounded by using an Excel 2007 either model multi assignment  has been used program LNDO to reach the optimal solution, which represents less than what can be from time to accomplish a number of tasks by the number of employees on the specific amount of the Internet, also included a search on some of the

This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &