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

Nebivolol (NBH) is a third-generation B1-blocker with high selectivity and vasodilation activity. Nevertheless, nebivolol exhibits low oral bioavailability, which may adversely affect its efficacy. Recently, supersaturable self-nanoemulsion (Su-SNE) is an advanced SNE approach that can address low bioavailability The study aims to prepare nebivolol-loaded Su-SNE by reduction the amount of the prepared conventional SNE to half. Besides, an appropriate polymer type and concentration to prevent NBH precipitation upon oral administration have investigated.. A conventional self-nanoemulsion (formula A) was prepared by dissolving NBH in 500 mg vehicle mixture of imwitor^®988: cremophor-EL: propylene glycol. Then, eight Su-SNE formul

Nebivolol (NBH) is a third-generation B1-blocker with high selectivity and vasodilation activity. Nevertheless, nebivolol exhibits low oral bioavailability, which may adversely affect its efficacy. Recently, supersaturable self-nanoemulsion (Su-SNE) is an advanced SNE approach that can address low bioavailability The study aims to prepare nebivolol-loaded Su-SNE by reduction the amount of the prepared conventional SNE to half. Besides, an appropriate polymer type and concentration to prevent NBH precipitation upon oral administration have investigated.. A conventional self-nanoemulsion (formula A) was prepared by dissolving NBH in 500 mg vehicle mixture of imwitor®988: cremophor-EL: propylene glycol. Then, eight Su-SNE formulas wit

The first aim of this paper was to evaluate the push-out bond strength of the gutta-percha coating of Thermafil and GuttaCore and compare it with that of gutta-percha used to coat an experimental hydroxyapatite/polyethylene (HA/PE) obturator. The second aim was to assess the thickness of gutta-percha around the carriers of GuttaCore and HA/PE obturators using microcomputed tomography (μCT). Ten (size 30) 1 mm thick samples of each group (Thermafil, GuttaCore, and HA/PE) were prepared. An orthodontic wire with a diameter of 0.5 mm was attached to the plunger of an Instron machine in order to allow the push-out testing of the gutta-percha coating. Five samples of (GuttaCore and HA/PE) were scanned using

Background: The quality of drinking water is directly related to community health. Therefore, improving the quality of drinking reflects positively on the health situation in general. The studies that deal with the quality of drinking water in the city of Baghdad in terms of chemical or microbial content are very scanty. Objective: The current review highlights the most important studies and research articles that concern the quality of drinking water, both bottled water and tap water, in terms of chemical and biological contamination and chemophysical specifications for drinking water. Abstract: Studies have shown that drinking water in the city of Baghdad, especially tap water, contains certain levels of heavy metals,

This experiment was holdup in A-Faris poultry farms from 1st March to 11 of Aprile 2019. (ACTH) hormone infusion was tested in this experiment on acid-base regulation in broiler chickens. For 7 days, osmotic pumps dispensed 8 IU of ACTH in saline/kg of BW/d, or the same volume of saline as in ACTH at 1 l/h. On days 0 and 14, after the beginning of the infusions, blood samples were obtained to establish a baseline. The plasma concentrations of Na+, K+, and Cl- were decreased, whereas the partial pressure of CO2, anion gap, corticosterone, mean corpuscular hemoglobin concentration, and blood concentrations of hemoglobin and HCO - were all elevated due to the ACTH administration. When given ACTH, neither blood pH nor plasma Ca2+ levels changed

One of the major problems facing the road construction engineer is the collapsible granular soil which may be used for embankment construction. Problems appears when such compacted soil come in touch with water, it exhibits cracking and uncontrolled settlement. Collapsible soils are defined as any unsaturated soil that goes through a radical rearrangement of practice and great loss of volume upon wetting, with or without additional loading. An attempt has been made in this investigation to stabilize the collapsible soil of Nasiriya with asphalt emulsion. Specimens of pure and asphalt emulsion stabilized soil have been prepared using optimum fluid content and tested. The first group of specimens of (60x60x20) cm have been tested for direct s

Drilling with casing (DWC) can be considered as a modern drilling technique in which both of drilling and casing operations done in the same time by using the casing to transfer the hydraulic and mechanical power to the bit instead of traditional drilling string. To overcome oil well control, minimizing the total cost through enhancing drilling efficiency, drilling with casing was proposed as an enabling technology.

   Two surface sections (17 1/2 - and 12 1/4- inch) were drilled successfully in Rumaila oil field with  casing strings which reached 655m and 1524m measured depths respectively.

   By using DWC technique, the total drill/case phase time was reduced up to 20% comparing to conventional

The aim of the research is to investigate the effect of cold plasma on the bacteria grown on texture of sesame paste in its normal particle and nano particle size. Starting by using the image segmentation process depending on the threshold method, it is used to get rid of the reflection of the glass slides on which the sesame samples are placed.  The classification process implemented to separate the sesame paste texture from normal and abnormal texture. The abnormal texture appears when the bacteria has been grown on the sesame paste after being left for two days in the air, unsupervised k-mean classification process used to classify the infected region, the normal region and the treated region. The bacteria treated with cold plasma, t