Renewable energy technology is growing fast especially photovoltaic (PV) system to move the conventional electricity generation and distribution towards smart grid. However, similar to monthly electricity bill, the PV energy producers can only monitor their energy PV generation once a month. Any malfuntion in PV system components may reduce the performance of the system without notice. Thus, developing a real-time monitoring system of PV production is very crucial for early detection. In addition, electricity consumption is also important to be monitored more frequently to increase energy savings awareness among consumers. Hardware based Internet-of-Thing (IoT) monitoring and control system is widely used. However, the implementation of

Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

The Fourth Industrial Revolution represents an advanced stage of technological development, characterized by the integration of digital, physical, and biological technologies, with a strong focus on smart connectivity and advanced data analysis. At the core of this revolution stands Artificial Intelligence (AI), which enables the processing of vast amounts of data, decision-making with speed and accuracy, automation of processes, and enhancement of productivity and quality. This research examines the transformative role of AI in the humanities, particularly in archaeological, historical, and geographical studies, where traditional methods face limitations in handling complex and extensive datasets.The study aims to highlight these l

The rapid development of Internet of Things (IoT) devices and their increasing numbers have caused a tremendous increase in network traffic and a wider range of cyber-attacks. This growing trend has complicated the detection process for traditional intrusion detection systems and heightened the challenges faced by these devices, such as imbalanced and large training data. This study presents a cohesive methodology of a series of intelligent techniques to prepare clean and balanced data for training the first (core) layer of a robust hierarchical intrusion detection system. The methodology was built by cleaning and compressing the data using an Autoencoder and preparing a strong latent space for balancing using a hybrid method that combines

The Internet of Things (IoT) has significantly transformed modern systems through extensive connectivity but has also concurrently introduced considerable cybersecurity risks. Traditional rule-based methods are becoming increasingly insufficient in the face of evolving cyber threats.  This study proposes an enhanced methodology utilizing a hybrid machine-learning framework for IoT cyber-attack detection. The framework integrates a Grey Wolf Optimizer (GWO) for optimal feature selection, a customized synthetic minority oversampling technique (SMOTE) for data balancing, and a systematic approach to hyperparameter tuning of ensemble algorithms: Random Forest (RF), XGBoost, and CatBoost. Evaluations on the RT-IoT2022 dataset demonstrat

In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important proble

The job that confronts players with the effectiveness of shooting with an air rifle is high, so it requires necessary functional adaptations that differ in their degrees from other sports. Regular training in air rifle shooting leads to physiological changes in most of the body's internal systems, and changes and responses can be identified. The functional accompanying physical activity through the presence of body components that reflect these physiological changes in the form of changes in some components, and the importance of research lies in studying the physiological changes accompanying the maximum physical effort and the consequent development of the level of achievement in the effectiveness of shooting with air rifle and body

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor