The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

The Combined Economic Emission Dispatch (CEED) problem is crucial for optimizing power system operation by minimizing costs and emissions while ensuring grid stability and meeting demand. This paper addresses the complex, nonlinear, and nonconvex nature of CEED, arising from factors like valve-point effects and transmission losses, which necessitates efficient metaheuristic algorithms. We introduce an Improved Zebra Optimization Algorithm (IMZOA), an enhanced bio-inspired technique integrating advanced adaptive foraging and dynamic defense mechanisms, along with a cubic function for CEED modeling, to improve search efficiency and convergence. IMZOA demonstrates significant numerical improvements, achieving up to a 0.80 % cost reduction for

Many cities suffer from the large spread of slums, especially the cities of the Middle East. The purpose of the paper is to study the reality of informal housing in Al-Barrakia and the most important problems that it suffers from. The paper also seeks to study the presence or absence of a correlation between urban safety indicators and urban containment indicators as one of the methods of developing and planning cities. This can be achieved through sustainable urban management. The slums are a source of many urban problems that threaten the security and safety of the residents and represent a focus for the concentration of crimes and drugs. The paper seeks to answer the following question: How can urban safety be improved through urban cont

Concerns about the environment, the cost of energy, and safety mean that low-energy cold-mix asphalt materials are very interesting as a potential replacement for present-day hot mix asphalt. The main disadvantage of cold bituminous emulsion mixtures is their poor early life strength, meaning they require a long time to achieve mature strength. This research work aims to study the protentional utilization of waste and by-product materials as a filler in cold emulsion mixtures with mechanical properties comparable to those of traditional hot mix asphalt. Accordingly, cold mix asphalt was prepared to utilize paper sludge ash (PSA) and cement kiln dust (CKD) as a substitution for conventional mineral filler with percentages ranging fro

Terahertz (THz) technology, which uses radiation lying between microwave and infrared in the electromagnetic spectrum, could revolutionize digital agriculture through terahertz’s ability to assess agricultural materials accurately and non-destructively. The review discusses notable developments in THz applications to digital agriculture: real-time crop monitoring, nutrient and disease detection, soil moisture and contaminant analysis, and supply chain traceability. The developments have emerged from studies in time-domain spectroscopy, imaging, machine learning (ML), and blockchain integration. Despite the promising advances in THz agricultural applications, limitations remain, such as limited penetration depth, high system costs, and ope

The Eurasia Proceedings of Science Technology Engineering and Mathematics | Volume: 6

This study explores the barriers to adopting green environmental criteria in Supplier Selection (SS) within the Iraqi food industry. It aims to enhance the understanding of sustainable supply chain management in developing nations, with a particular focus on the Iraqi context. A case study approach was utilized to identify eleven key green environmental criteria and 54 sub-criteria, alongside seven major barriers to their adoption. The Best–Worst Method (BWM) was employed to rank the criteria, and Fuzzy Stepwise Weight Assessment Ratio Analysis (SWARA) was used to prioritize the barriers. The analysis revealed that Environmental Management Systems are the most critical criterion for SS. On the other hand, legislation and policies emerged