This research aims to clarify the importance of an accounting information system that uses artificial intelligence to detect earnings manipulation. The research problem stems from the widespread manipulation of earning in economic entities, especially at the local level, exacerbated by the high financial and administrative corruption rates in Iraq due to fraudulent accounting practices. Since earning manipulation involves intentional fraudulent acts, it is necessary to implement preventive measures to detect and deter such practices. The main hypothesis of the research assumes that an accounting information system based on artificial intelligence cannot effectively detect the manipulation of profits in Iraqi economic entities. The researche

This paper studies the adaptive coded modulation for coded OFDM system using punctured convolutional code, channel estimation, equalization and SNR estimation. The channel estimation based on block type pilot arrangement is performed by sending pilots at every sub carrier and using this estimation for a specific number of following symbols. Signal to noise ratio is estimated at receiver and then transmitted to the transmitter through feedback channel ,the transmitter according to the estimated SNR select appropriate modulation scheme and coding rate which maintain constant bit error rate
lower than the requested BER. Simulation results show that better performance is confirmed for target bit error rate (BER) of (10-3) as compared to c

The principle in the language is that each word has one meaning. This is because the purpose of language development is for understanding, understanding, and communication between people. The language is sounds with which each people expresses their Arabic language did not stop at this point, but rather needed another next stage or to convey additional features or characteristics that would qualify it. To be the language of the Qur’an and revelation, and capable of carrying this heavy burden.

Pulsatile drug delivery systems (PDDS) are developed to deliver drug according to circadian behavior of diseases. They deliver the drug at the right time, action and in the right amount, which provides more benefit than conventional dosages and increased patient compliance. The drug is released rapidly and completely as a pulse after a lag time. These systems are beneficial for drugs with chrono-pharmacological behavior, where nighttime dosing is required and for the drugs having a high first-pass effect and having specific site of absorption in the gastrointestinal tract. This article covers methods and marketed technologies that have been developed to achieve pulsatile delivery. Diseases wherein PDDS are promising include asthma, peptic u

Transdermal drug delivery has made an important contribution to medical practice but has yet to fully achieve its potential as an alternative to oral delivery and hypodermic injections. Transdermal therapeutic systems have been designed to provide controlled continuous delivery of drugs through the skin to the systemic circulation. A transdermal patch is an adhesive patch that has a coating of drug; the patch is placed on the skin to deliver particular amount of drug into the systemic circulation over a period of time. The transdermal drug delivery systems (TDDS) review articles provide information regarding the transdermal drug delivery systems and its evaluation process as a ready reference for the research scientist who is involved

The paper deals with the traveling wave cylindrical heating systems. The analysis presented is analytical and a multi-layer model using cylindrical geometry is used to obtain the theoretical results. To validate the theoretical results, a practical model is constructed, tested and the results are compared with the theoretical ones. Comparison showed that the adopted analytical method is efficient in describing the performance of such induction heating systems.

In this work the design and construction of optical pumping system was presented. The parameters of the pumping source to obtain discharge current density sufficient to shift the flash lamp spectrum towards uv portion of spectrum were measured.The current density was supplied to the flash lamp must be greater than 4000Amp./cm2 to obtain the spectral range wavelength lies between 0.2 and 0.35?m. The current density was obtained by a capacitor 50?F, at 7KV discharge voltage. The applied electrical energy to the flash lamp was more than 1200 J, and the current density was around 5000 Amp./cm2.The electrical parameters of the flash lamp were calculated. The impedance parameters(K0) from the voltage and the peak current pulse was measured in ran

 In this work a Nd:YVO4 thin disc laser setup is designed and fabricated. The disk laser system
is designed to be compact. The laser crystal was pumped by a 808 nm diode laser. The effect of input
current and pulse frequency on the output energy at pulse operation mode, and the effect of the input
current on the output power at CW mode operation are tested. At the pulsed mode, the output energy
increased linearly with the input current and decreased with pulse frequency. The threshold current
increased with increasing pulse frequency increasing. The maximum output energy from the thin disc
laser was 0.98 μJ at 1.3 kHz frequency, with 0.49A. A minimum threshold current for CW mode of
operation. The maximum outpu