This study aims to demonstrate the role of artificial intelligence and metaverse techniques, mainly logistical Regression, in reducing earnings management in Iraqi private banks. Synthetic intelligence approaches have shown the capability to detect irregularities in financial statements and mitigate the practice of earnings management. In contrast, many privately owned banks in Iraq historically relied on manual processes involving pen and paper for recording and posting financial information in their accounting records. However, the banking sector in Iraq has undergone technological advancements, leading to the Automation of most banking operations. Conventional audit techniques have become outdated due to factors such as the accuracy of d

Under cyclic loading, aluminum alloys exhibit less fatigue life than steel alloys of similar strength and this is considered as Achilles's heel of such alloys. A nanosecond fiber laser was used to apply high speed laser shock peening process on thin aluminum plates in order to enhance the fatigue life by introducing compressive residual stresses. The effect of three working parameters namely the pulse repetition rate (PRR), spot size (ω) and scanning speed (v) on limiting the fatigue failure was investigated. The optimum results, represented by the longer fatigue life, were at PRR of 22.5 kHz, ω of 0.04 mm and at both v's of 200 and 500 mm/sec. The research yielded significant results represented by a maximum percentage increase in the fa

        Artificial Neural networks (ANN) are powerful and effective tools in time-series applications. The first aim of this paper is to diagnose better and more efficient ANN models (Back Propagation, Radial Basis Function Neural networks (RBF), and Recurrent neural networks) in solving the linear and nonlinear time-series behavior. The second aim is dealing with finding accurate estimators as the convergence sometimes is stack in the local minima. It is one of the problems that can bias the test of the robustness of the ANN in time series forecasting. To determine the best or the optimal ANN models, forecast Skill (SS) employed to measure the efficiency of the performance of ANN models. The mean square error and