The research problem arose from the researchers’ sense of the importance of Digital Intelligence (DI), as it is a basic requirement to help students engage in the digital world and be disciplined in using technology and digital techniques, as students’ ideas are sufficiently susceptible to influence at this stage in light of modern technology. The research aims to determine the level of DI among university students using Artificial Intelligence (AI) techniques. To verify this, the researchers built a measure of DI. The measure in its final form consisted of (24) items distributed among (8) main skills, and the validity and reliability of the tool were confirmed. It was applied to a sample of 139 male and female students who were chosen in a random stratified manner from students at the University of Baghdad, College of Education for Pure Sciences/Ibn Al-Haitham, Department of Computer. The proposed AI model utilized three artificial intelligence techniques: Decision Tree (DT), Random Forest (RF), and Gradient Boosting Machine (GBM). The classification accuracy using DT was 92.85 and using GMB was 95.23. The RF technique was applied to find the essential features, and the Pearson correlation was used to find the correlation between the features. The findings indicated that students indeed possess digital intelligence, underscoring the potential for tailored interventions to enhance their digital skills and competencies. This research not only sheds light on the current DI landscape among university students but also paves the way for targeted educational initiatives to foster digital literacy and proficiency in the academic setting.
AO Dr. Ali Jihad, Journal of Physical Education, 2021
Abstract:
The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
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