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

The study aims to achieve several objectives, including follow-up scientific developments and transformations in the modern concepts of the Holistic Manufacturing System for the purpose of identifying the methods of switching to the entrances of artificial intelligence, and clarifying the mechanism of operation of the genetic algorithm under the Holonic Manufacturing System, to benefit from the advantages of systems and to achieve the maximum savings in time and cost of machines Using the Holistic Manufacturing System method and the Genetic algorithm, which allows for optimal maintenance time and minimizing the total cost, which in turn enables the workers of these machines to control the vacations in th

      The combined system of electrocoagulation (EC) and electro-oxidation (EO) is one of the most promising methods in dye removal. In this work, a solution of 200 mg/l of Congo red was used to examine the removal of anionic dye using an EC-EO system with three stainless steel electrodes as the auxiliary electrodes and an aluminum electrode as anode for the EC process, Cu-Mn-Ni Nanocomposite as anode for the EO process. This composite oxide was simultaneously synthesized by anodic and cathodic deposition of Cu (NO3)2, MnCl2, and Ni (NO3)2 salts with 0.075 M as concentrations of each salt with a fixed molar ratio (1:1:1) at a constant current density of 25 mA/cm2. The characteristics structure and surface morphology of the depo

Lead-acid batteries have been used increasingly in recent years in solar power systems, especially in homes and small businesses, due to their cheapness and advanced development in manufacturing them. However, these batteries have low voltages and low capacities, to increase voltage and capacities, they need to be connected in series and parallel. Whether they are connected in series or parallel, their voltages and capacities must be equal otherwise the quality of service will be degraded. The fact that these different voltages are inherent in their manufacturing, but these unbalanced voltages can be controlled. Using a switched capacitor is a method that was used in many methods for balancing voltages, but their respons

Abstract

Business organizations are using the technological innovations like cloud computing (CC) as a developmental platform in order to improve the performance of their information systems. In that context, our paper discusses know-how in employing the public and private CC to serve as platforms to develop the evaluation system of annual employees' performance (ESAEP) at Iraqi universities. Therefore, we ask the paper question which is “Is it possible to adopt the innovative solutions of ICTs (Like: public and private CC) for finding the developmental vision about management information systems at business organizations?”. In addition, the paper aim

Inherent fluctuations in the availability of energy from renewables, particularly solar, remain a substantial impediment to their widespread deployment worldwide. Employing phase-change materials (PCMs) as media, saving energy for later consumption, offers a promising solution for overcoming the problem. However, the heat conductivities of most PCMs are limited, which severely limits the energy storage potential of these materials. This study suggests employing circular fins with staggered distribution to achieve improved thermal response rates of PCM in a vertical triple-tube heat exchanger involving two opposite flow streams of the heat-transfer fluid (HTF). Since heat diffusion is not the same at various portions of the PCM unit,

Plant regeneration and cormel production was carried out from callus cultures initiated from White Prosperity and Priscilla Gladiolus Varities. It is aimed to produce plants and cormels in vitro all year round. The study included many experiments, these were the effect of Naphthalene acetic acid (NAA) and Kinetin (Kin) interaction on callus initiation, effect of Benzyl adenine (BA) on shoot regeneration from callus culture, effect of NAA on rooting after 30, 40 and 50 days in culture. The role of the type of agricultural medium (Peat moss or river sand and their mixture on plantlets survival after weaning was studied. Results showed that the interaction between NAA and Kin induced callus on axillary bud explants. Callus was best ini

Nasryia oil field is located about 38 Km to the north-west of Nasryia city. The field was discovered in 1975 after doing seismic by Iraqi national oil company. Mishrif formation is a carbonate rock (Limestone and Dolomite) and its thickness reach to 170m. The main reservoir is the lower Mishrif (MB) layer which has medium permeability (3.5-100) md and good porosity (10-25) %. Form well logging interpretation, it has been confirmed the rock type of Mishrif formation as carbonate rock. A ten meter shale layer is separating the MA from MB layer. Environmental corrections had been applied on well logs to use the corrected one in the analysis. The combination of Neutron-Density porosity has been chosen for interpretation as it is c