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

In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the

This paper  deals  to how to estimate points non measured spatial data when the number of its terms (sample spatial) a few, that are not preferred for the estimation process, because we also know that whenever if the data is large, the estimation results of the points non measured to be better and thus the variance estimate less, so the idea of this paper is how to take advantage of the data other secondary (auxiliary), which have a strong correlation with the primary data (basic) to be estimated single points of non-measured, as well as measuring the variance estimate, has been the use of technique Co-kriging in this field to build predictions spatial estimation process, and then we applied this idea to real data in th

       Remote sensing is a source of up-to-date information. The present study relied on various approaches for gathering information, including descriptive, quantitative and quantitative analytical processes. Particularly,  we conducted the analysis of the satellite data ETM + of the satellite Landsat7 and the digital models of Digital Elevation Model of SRTM using ArcGIS9.2. The model depends on primary mathematical equations and  constitutes an essential base for GIS applications that rely on data, computer, and software, performing the processes of data entry, analysis and processing. This paper deals with the geomorphological characteristics of a selected study area in Kirkuk province. The cha

Due to the increased of information existing on the World Wide Web (WWW), the subject of how to extract new and useful knowledge from the log file has gained big interest among researchers in data mining and knowledge discovery topics.
Web miming, which is a subset of data mining divided into three particular ways, web content mining, web structure mining, web usage mining. This paper is interested in server log file, which is belonging to the third category (web usage mining). This file will be analyzed according to the suggested algorithm to extract the behavior of the user. Knowing the behavior is coming from knowing the complete path which is taken from the specific user.
Extracting these types of knowledge required many of KDD

Digital forensic is part of forensic science that implicitly covers crime related to computer and other digital devices. It‟s being for a while that academic studies are interested in digital forensics. The researchers aim to find out a discipline based on scientific structures that defines a model reflecting their observations. This paper suggests a model to improve the whole investigation process and obtaining an accurate and complete evidence and adopts securing the digital evidence by cryptography algorithms presenting a reliable evidence in a court of law. This paper presents the main and basic concepts of the frameworks and models used in digital forensics investigation.

Support Vector Machines (SVMs) are supervised learning models used to examine data sets in order to classify or predict dependent variables. SVM is typically used for classification by determining the best hyperplane between two classes. However, working with huge datasets can lead to a number of problems, including time-consuming and inefficient solutions. This research updates the SVM by employing a stochastic gradient descent method. The new approach, the extended stochastic gradient descent SVM (ESGD-SVM), was tested on two simulation datasets. The proposed method was compared with other classification approaches such as logistic regression, naive model, K Nearest Neighbors and Random Forest. The results show that the ESGD-SVM has a

      Wireless sensor network (WSN) security is an important component for protecting data from an attacker. For improving security, cryptography technologies are divided into two kinds: symmetric and asymmetric. Therefore, the implementation of protocols for generating a secret key takes a long time in comparison to the sensor’s limitations, which  decrease network throughput because they are based on an asymmetric method. The asymmetric algorithms are complex and decrease network throughput. In this paper, an encryption symmetric secret key in wireless sensor networks (WSN) is proposed. In this work, 24 experiments are proposed, which are encryption using the AES algorithm in the cases of 1 key, 10 keys, 25 keys, and 50 keys. I

Malaysia has been supported by one of the high-speed fiber internet connections called TM UniFi. TM UniFi is very familiar to be used as a medium to apply Small Office Home Office (SOHO) concept due to the COVID-19 pandemic. Most of the communication vendors offer varieties of network services to fulfill customers' needs and satisfaction during the pandemic. Quality of Services is queried by most users by the fact of increased on users from time to time. Therefore, it is crucial to know the network performance contrary to the number of devices connected to the TM UniFi network. The main objective of this research is to analyze TM UniFi performance with the impact of multiple device connections or users' services. The study was conducted

One of the most important challenges facing project management at present time is to ensure project accomplishment in spite of the specific restrictions like the specific time the financial resources specialized to do the project ; which require an accurate consideration for time and cost . the modern village project (residential building aspect) is one of the great project that ministry of agriculture is trying to do Wasit  governorate it is chosen as the work in this project is dilatory for that is being studied in term of some modern mathematical and scientific methods like critical path method (CPM)which is one of the project management and scheduling methods to know the time needed to accomplish residential building pro