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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

B3LYP density functional is utilized for probing the effect of decorating Al, Ga, and In on the sensing performance of a boron phosphide nanotube (BPNT) in detecting the 2-chloroethanol (CHE) molecule. We predict that the interaction of pure BPNT with CHE is physisorption, and the sensing response (SR) of BPNT is approximately 6.3. The adsorption energy of CHE is about − 26.3 to − 91.1, − 96.6, and − 100.3 kJ/mol, when the Al, Ga, and In metals are decorated on the BPNT surface, respectively. This indicates that the decorated metals significantly strength the interaction. Also, the corresponding SR meaningfully rises to 19.4, 41.0, and 93.4, indicating that by increasing the atomic number of metals, the sensitivity i

In this work the corrosion behavior of Al metal was studied by using non- destructive testing (NDT), which is a noninvasive technique for determining the integrity of a material. The ultrasonic waves was used to measure the corrosion which occur by two corrosive medium (0.1N sodium chloride and 0.1N sodium hydroxide) and study the corrosion by weight-loss method and electrochemical method in addition to performance the microscopic inspection for the samples before and after the immersion in the corrosive medium. Corrosion parameters were interpreted in these media which involve corrosion potential (Ecorr) and corrosion current density (icorr). The results indicate that both

The marshes are one of the important environmental features affecting human and animal systems, so the studying of changes they undergo is one of the important topics. This study is concerned with the changes occurring in the Al Saadya marsh for the period from 1987 to 2017 exclusively in the winter season (the marshes’ revival season in Iraq revive). In order to inspect the changes in this marsh, we choose 7 years to cover the study period as a criterion years, namely 1987, 1990, 1995, 2000, 2007, 2014 and 2017. The “Maximum Likelihood” classifier was used to separate the stacked land cover features, where the minimum overall accuracy ratio that recorded for all years of study was 96%. The results revealed that Al-Saadya marsh went t

Research covers the uses the method of Quality Rating Evaluation to evaluate the
quality of production through which a determination of product quality of its production in
order to determine the amount of sales hence the profits for the company. The most important
function is to satisfy consumer at reasonable prices. Methods were applied to the product
(toothpaste) in the General Company for Vegetable Oil – Almaamoon Factory .
The company's has obtained ISO-certified (ISO 9001-2008). Random samples of
final product intended for sale were collected from the store during months (February, April ,
June , October and December) for the year 2011 to determine the "quality rating " through
the applicat

Objective: This study aims to examine how implementing Extensible Business Reporting Language (XBRL) enhances the efficiency and quality of environmental audits and sustainability reporting in eco-friendly universities. Aligned with Sustainable Development Goal 12 (Responsible Consumption and Production), the study emphasizes promoting transparency and precision in sustainability reporting to encourage responsible management of resources within academic institutions.   Theoretical Framework: The importance of our study is evident in the importance of accurate and transparent reports in the development of environmental performance with theories of sustainable reporting and environmental auditing. One of the most important digital