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 research discusses the rehabilitation of heritage markets in the historical centers of Islamic Arab cities and their use in the field of cultural tourism as one of the most important tourist attractions and the subsequent revival of the national economy in addition to preserving the urban heritage as these markets part of the historical centers of cities. The research also discusses the preservation of the continuity of heritage markets as a product of cultural heritage value within an integrated framework to preserve the urban heritage in the historic centers of cities. The study then reviews a number of experiences of Arab and Islamic countries in the field of preserving and rehabilitating heritage markets, which qualify them to b

The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

Objective(s):  To find out the incidence Rate of abortions in pregnant women Admitted Maternal and pediatric Hospitals at Al-Diwaniyah City and to identify the relationship between the incidence rate of abortion and the associated risk factors that led to the occurrence of abortion.

Methodology: A descriptive study was conducted to identify the Incidence Rate of Abortions and its Associated Factors among Women at AL-Diwaniyah City’s Maternity and pediatric Hospital from 16 September 2020 to 16 March 2021 . The sample study includes (100) pregnant women with abortion out of (3800) pregnant women. The data was collected by means of a questionnaire through a personal intervie

This paper describes the first occurrence of the monogenetic trematode Silurodiscoides
mediacanthus (Achmerow, 1952) in Iraq from gills of the cyprinid fish Barbus luteus from
Diyala river, Diyala province, Iraq. The description and measurements of this parasite were
given. In addition, key for the identification of the three species of Silurodiscoides, so far
recorded from freshwater fishes of Iraq, is included.

In this research, we sought to identify the nature of the relationship between the exchange rate of the Chinese yuan and the value of Chinese exports, through the formulation of a standard model based on the model of common integration, and based on the data of the study and using the test "Angel-Granger" It reflects the relationship between the two research variables, through which the relationship between the RMB exchange rate and the value of Chinese exports was estimated during the period 1978-2017.

Background: Preoperative radiographical assessment of the maxillofacial lesions is of a great importance in guiding the surgeon during surgical procedure in reducing post-operative complications. This study highlighted the application of CBCT scan in the assessment of maxillofacial cystic and cystic like lesions as a part of advanced radiology Materials and methods: A total of 20 patients (15 males and 5 females) participated in this prospective study. CBCT scan (Kodak 9500 CBCT) with (DICOM) software utilized to perform scanning to all patients in order to assess lesion extension, morphological features and it’s relation to the adjacent vital structures. Results: In this study, the total cystic and cystic like lesions involving the

 This work reports the synthesis and characterization of some Co(111), Ni(11), Cu(11), Zn(l 1), Cd(1 1) and Hg(11) chelates of the new benzothia-zolylazo Ligand ( 5-Me-BTAC ) . The compounds were Characterized by IR , electronic spectroscopy, magnetic susceptibility ,elemental analysis and molar conductance measurements . The elemental analysis suggest the formula [ ML2 ] x.nH2O where x=Cl , n=1 for M= Co(111) and x=o , n=o for the remaining metal ions Electronic spectra and magnetic susceptibility data has supported the proposed octahedral geometry of Co(111) Ni(11) and Cu(1 I) Complexes. Conductivity measurements refer to nonionic structure of these Complexes except of Co(111) .

      The present study discusses the semantic characteristics of the Russian newspapers journalistic headlines (The Russian newspaper "Komsomolskaya Pravda" as Example"). The study traces the characteristics of the Russian newspaper headlines, its relevance to grammar, syntax, lexical items and style. These characteristics in Russian will be investigated and compared to their Arabic correspondents in the process of translation. The study also specifies the meanings and the functions of the newspaper headlines in the light of modern linguistics stressing the grammatical, lexical and stylistic aspects of headlines translation from Russian into Arabic.

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