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

Abstract

The study aims to build a training program based on the Connectivism Theory to develop e-learning competencies for Islamic education teachers in the Governorate of Dhofar, as well as to identify its effectiveness. The study sample consisted of (30) Islamic education teachers to implement the training program, they were randomly selected. The study used the descriptive approach to determine the electronic competencies and build the training program, and the quasi-experimental approach to determine the effectiveness of the program. The study tools were the cognitive achievement test and the observation card, which were applied before and after. The study found that the effectiveness of the training program

For more than seven decades, the Palestinian-Israeli conflict has not ended, and every one claims his right to the land, waters, airspace and wealth of Palestine. This conflict was reflected in the political, military, social and cultural aspects, and the cinema had a prominent role in conveying messages to the world about this conflict. On the geopolitical dimensions and their impact on the cinematic image in the films of the Palestinian cause), the researchers divided the research into four frameworks that came as follows: (methodological framework) and included the research problem, its importance, research objectives, research limits and sealing the chapter by defining the terms. And (theoretical framework): it was divided into two s

A design of a Fabry -Perot  interferometer system was constructed

to determine the precise value of the wavelength which is required in spectml studies depending on varying medium pressure where the refractive  index  was a  function  of  pressure  at  a  constant  distance between  the  two  mirrors by  using a Hc-Ne  laser (632.8)  tun as  a coherent source .

The (fmee) (t) and the coefficient of finesses (F) and the visbility

of the fringes (V) has been calculated  . Image processing \\•as used and   its  result   can   be   relied   on   verifying&nbsp

water quality assessment is still being done at specific locations of major concern. The use of Geographical Information System (GIS) based water quality information system and spatial analysis with Inverse Distance Weighted interpolation enabled the mapping of water quality indicators along Tigris river in Salah Al-Din government, Iraq. Water quality indicators were monitored by taking 13 river samples from different locations along the river during Winter season year 2020. Maps of 10 water quality indicators. This meant that the specific water quality indicator and diffuse pollution characteristics in the basin were better illustrated with the variations displayed along the course of the river than conventional line graphs. Creation of

In this study, an efficient photocatalyst for dissociation of water was prepared and studied. The chromium oxide (Cr₂O₃) with Titanium dioxide (TiO₂) nanofibers (Cr₂O₃-TNFs) nanocomposite with (chitosan extract) were synthesized using ecologically friendly methods such as ultrasonic and hydrothermal techniques; such TiO₂ exhibits nanofibers (TNFs) shape struct

Two homopolymeric and three copolymeric additives for base oil were synthesized using octyl acrylate (OA) and tert-butyl acrylamide (TBA) monomers. The two additives named P1 and P2 are the homopolymers of TBA and OA, respectively, whereas copolymeric additives named Co1, Co2, and Co3 were synthesized by varying the ratios of TBA:OA as 1:3, 3:1 and 1:1, respectively. The prepared polymers were characterized by Fourier Transform Infrared (FTIR). Based on the solubility of synthesized polymers in base oil and reactivity ratios of TBA/OA copolymer (0.222, 0.434) calculated by Fineman-Ross method, P2, Co1, Co2 and Co3 were selected to evaluate their performance as pour point depressant (PPD), viscosity improver (VII), and anticorrosion addit

Samarium  ion selective  electrodes  we1·e  construct.ed  and  prepared

then  tested as  probefor  Samarium  ion detection  and determination  in different aqueous solutions.

The sensitive membrane is made of  PVC which contains Samarium

picrate complexed with either 18-crown-6 or 15-crown-5 ethers as active species.

Different  plasticizers:  phthalates  (DBPH),  phosphates  (DBP)  and

phosphonates  (DOPP) were incorporated into the membranes as solvent

mediators.

Every   membrane   was   evaluated   practically   following  &n

Several  amine  liquid selective  electrodes  were prepared based on

two  active   materials,   phenol  sulfonic   acid  and   l ,2-dihydroxy-3,5- disulfonic  acid   disodium   salt   with  several   plasticizers,  di-n-butyl phthalate(ORPH),  tri-n-butyl   phosphate   (TBP)   and  a-nitro   phenyl octyl  ether   (NPOE).   Electrode   parameters   were  studied   including, concentration range,  detection  limit,  slope,  life  time,  response  time and