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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

Artificial intelligence (AI) is entering many fields of life nowadays. One of these fields is biometric authentication. Palm print recognition is considered a fundamental aspect of biometric identification systems due to the inherent stability, reliability, and uniqueness of palm print features, coupled with their non-invasive nature. In this paper, we develop an approach to identify individuals from palm print image recognition using Orange software in which a hybrid of AI methods: Deep Learning (DL) and traditional Machine Learning (ML) methods are used to enhance the overall performance metrics. The system comprises of three stages: pre-processing, feature extraction, and feature classification or matching. The SqueezeNet deep le

The design of reinforced concrete spread foundations mainly depends on soil bearing capacity, loading value, and column size. So for each design case, tiresome calculations and time consumption are needed. In this paper, generalized design charts are presented and plotted according to derivations based on the ACI 318 M-2019 Code. These charts could be used directly by the structural designers to estimate the column size, foundation thickness, and dimensions as well as the foundation reinforcement under a certain given concentric load assuming a uniformly distributed contact pressure underneath the foundation. Of noteworthy, these charts are oriented to deal with square isolated footings with a square concentric column, covering reasonable r

Test results of nine reinforced concrete one way slab with and without lacing reinforcement are reported. The tests were designed to study the effect of the lacing reinforcement on the flexural response of one way slabs. The test parameters were considered is the lacing steel ratios of (0, 0.0025, 0.0045, and 0.0065), flexural steel ratios of (0.0025, 0.0045, and 0.0065) and span to the effective depth ratios of (11, 13, and 16). Two specimens had no lacing reinforcement and the remaining seven specimens had the lacing reinforcement. Four point bending test were carried out, one of the specimens was tested under the static load applied gradually up to failure and the other specimens were tested under repeated load (5 cyc

In the current paradigms of information technology, cloud computing is the most essential kind of computer service. It satisfies the need for high-volume customers, flexible computing capabilities for a range of applications like as database archiving and business analytics, and the requirement for extra computer resources to provide a financial value for cloud providers. The purpose of this investigation is to assess the viability of doing data audits remotely inside a cloud computing setting. There includes discussion of the theory behind cloud computing and distributed storage systems, as well as the method of remote data auditing. In this research, it is mentioned to safeguard the data that is outsourced and stored in cloud serv

Recently, interest in the use of projectiles in research on recycling waste materials for construction applications has grown. Using recycled materials for the construction of asphalt concrete pavement, in the meantime, has become a topic of research due to its significant benefits, such as cost savings and reduced environmental impacts. This study reports on comprehensive experimental research conducted using a typical mechanical milling waste, iron filing waste (IFW), as an alternative fine aggregate for warm mix asphalt (WMA) for pavement wearing surface applications. A type of IFW from a local machine workshop was used to replace the conventional fine aggregate, fine natural sand (FNS), at percentages of 25%, 50% 75%, and 100% b

The research aims to explain the role of cloud computing technology in facilitating the application of international financial reporting standards in Iraqi banks, by preparing a checklist that included a set of paragraphs to measure the level of application of IFRSs. In those banks and then the need to use cloud computing technology, and the researchers reached a set of conclusions, including, that cloud computing technology has a role in facilitating the application of international financial reporting standards in the banks, the research sample, because of the ease it provides in preparing and saving accounting information and the possibility of accessing it in any time and from any place where the Internet service is available. T

Background: This study aimed to find whether there is a relation between the mesio-distal crown diameters of the deciduous second molars and the permanent first molars in an Iraqi sample from Baghdad city. Material and methods: The sample consisted of 54 Iraqi children aged 8-9 years at the mixed dentition stage. The measurements included the mesio-distal crown width of the deciduous second molars and the permanent first molars on the study casts using digital sliding vernier. Results: The results revealed absence of the side difference of the widths of teeth measured. High significant gender difference was detected for the permanent first molars and the deciduous second molars except mandibular permanent first molar. On the other hand, hig

The separation of fluid-fluid mixtures is a major issue in various sectors. The liquid-liquid hydro-cyclone has a wide range of applications in various sectors due to its great efficiency in separating fluid mixtures, ease of installation, and low cost. In crude oil production, high water is consumed following the degrading of production quality, high processing costs, costs, and environmental impacts. Axial hydro cyclone is a tool for Downhole Oil/Water Separation (DOWS) in the petroleum production industry, but it has limitations. The main purpose of this work is to simulate the effect of compacting the conventional inline hydro cyclone with a converging-diverging nozzle on the oil/water dynamic flow and the separation process to