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Resource consumption accounting technique between traditional cost systems and contemporary cost management techniques in measuring the cost of products - A conceptual vision
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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 technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.

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Publication Date
Mon Oct 13 2025
Journal Name
Mesopotamian Journal Of Cybersecurity
Improvement of the Face Recognition Systems Security Against Morph Attacks using the Developed Siamese Neural Network
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Face Recognition Systems (FRS) are increasingly targeted by morphing attacks, where facial features of multiple individuals are blended into a synthetic image to deceive biometric verification. This paper proposes an enhanced Siamese Neural Network (SNN)-based system for robust morph detection. The methodology involves four stages. First, a dataset of real and morphed images is generated using StyleGAN, producing high-quality facial images. Second, facial regions are extracted using Faster Region-based Convolutional Neural Networks (R-CNN) to isolate relevant features and eliminate background noise. Third, a Local Binary Pattern-Convolutional Neural Network (LBP-CNN) is used to build a baseline FRS and assess its susceptibility to d

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Measurement of Classroom Flexibility for Kindergarten Childre
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The current research aims to identify measure classroom flexibility for kindergartens children, identify the correlation between the classroom flexibility of kindergartens children and the gender of the child, and identify the correlation between the classroom flexibility of kindergartens children and their classroom. The current research sample consisted of (200) boys and girls selected randomly from the governmental Riyadh affiliated with the six directorates of education of Baghdad on both sides (al-karkh - al-rasafa). in order to achieve the objectives of the current research, this required including two tools, one is the scale of classroom flexibility for the kindergartens' children, which was constructed by the researcher based on

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Publication Date
Sat Aug 12 2017
Journal Name
Journal Of Engineering
Prepare rules spatial data for soils and the Calculation of an Area in Iraq for Industrial Purposes using Geographic Information Systems (GIS)
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      The process of soil classification in Iraq for industrial purposes is important topics that need to be extensive and specialized studies. In order for the advancement of reality service and industrial in our dear country, that a lot of scientific research touched upon the soil classification in the agricultural, commercial and other fields. No source and research can be found that touched upon the classification of land for industrial purposes directly. In this research specialized programs have been used such as geographic information system software The geographical information system permits the study of local distribution of phenomena, activities and the aims that can be determined in the loca

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Scheduling Critical Activities of Stochastic Projects Management
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In this paper, we consider the problem of stochastic project network when some or all activities are interrupted. An approach has been built to schedule the critical activities, by constructing some expressions based on the project lateness costs due to the interruption activities. Two simple example are presented to validate our approach.

Key words: Project Management, Project scheduling, Stochastic activity duration, Stochastic PERT.    

Introduction

   Recently, Projects planning and optimal timing, under uncertainty are extremely critical for many organizations, see [19]. Having an effective mathematical model wi

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Publication Date
Sat Aug 31 2019
Journal Name
Iraqi Journal Of Physics
The Effect of Laser And Thermal Treatment on the Hardness and Adhesion Force on the Cermet Coating By Thermal Spray Technique
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Ceramic coating compose from a ceramic mixture (MgO, Al2O3) and metall (Al-Ni) were produced by Thermal Spray Technique. The mixed ratio of used materials Al:Ni (50%) and 40% of Al2O3 and 10% MgO. This mixture was spray on a stainless steel substrate of type (316 L) by using thermal spray with flame method and at spraying distances (8, 12, 16 and 20) cm, then the prepared films were treated by laser and thermal treatment. After that performing a hardness and adhesion tests were eximined. The present study shows that the best value of the thermal treatment is 1000 ℃ for 30 mint; the optimum spray distance is 12 cm and most suitable laser is 500 mJ where the microscopic and mechanical character

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Social Worked-Examples Technique to Enhance Student Engagement in Program Visualization
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Learning programming is among the top challenges in computer science education. A part of that, program visualization (PV) is used as a tool to overcome the high failure and drop-out rates in an introductory programming course. Nevertheless, there are rising concerns about the effectiveness of the existing PV tools following the mixed results derived from various studies. Student engagement is also considered a vital factor in building a successful PV, while it is also an important part of the learning process in general. Several techniques have been introduced to enhance PV engagement; however, student engagement with PV is still challenging. This paper employed three theories—constructivism, social constructivism and cognitive load t

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Publication Date
Sun Jan 01 2023
Journal Name
3rd International Conference On Smart Cities And Sustainable Planning
Power between potentiality and actuality in urban sustainability and urban resilience
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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Global Pharma Technology
Spectrophotometric determination of loratadine in syrup and study viscosity conductivity and thermodynamic of binary mixed systems of surfactants with loratadine"
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Scopus
Publication Date
Thu Jun 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Correlation between Seminal Fructosamine and Glycosylation Gap and Some Sex Hormones in the Young Infertile Male in Mosul City
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Infertility represents a growing health problem in Mosul city and worldwide. Infertility defined as a failure to induce pregnancy after unprotected sexual intercourse for more than 12 months. Infertility in male is a multifactorial complex pathology that leads to different types of problems. This work try to explore the correlation between glycosylation gap and seminal fructosamine and another parameter in the young male patient in Mosul city. The study included 50 subjects with age range 19-29 year with BMI 18-26. The infertility group include 25 patients newly diagnosed with infertility before starting any treatment; have no infection and no structural abnormality. The control group included 25 healthy subjects. HbA1c, fructosamine, Se

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Publication Date
Thu Feb 19 2026
Journal Name
International Journal Of Surgery Open
Secondary trigeminal neuralgia: an in-depth review of etiopathology, clinical manifestations, and management approaches
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Secondary trigeminal neuralgia (STN) results from an identifiable underlying pathology, including tumor compression, multiple sclerosis, arteriovenous malformations, hypertension, structural lesions, inflammation, trauma, or familial genetic conditions. This study, through a comprehensive review of the literature in PubMed, Google Scholar, Web of Science, and the Cochrane Library, explores the multifaceted aspects of STN. This study delves into the diverse etiological factors, focusing on the pathophysiological mechanisms that lead to trigeminal nerve dysfunction. The clinical manifestations of STN often overlap with those of primary trigeminal neuralgia, creating diagnostic challenges and necessitating a thorough evaluation that in

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