The importance of operational risks increases with the increase in technological development, the development of banking operations, the extent of banking compliance, and the attempt of many banks to achieve quality in banking services. And the extent of the position occupied by Iraqi banks for banking compliance and reducing operational risks. The Basel Committee (2) paid its attention to operational risks and the interest of international banks to follow policies that work to ensure banking compliance and cover operational risks, because of its role in reducing losses due to increased costs and achieving an increase in profits. Realizing and working to confront the best possible and traditional methods, that some risks Operational problem

The continuous advancement in the use of the IoT has greatly transformed industries, though at the same time it has made the IoT network vulnerable to highly advanced cybercrimes. There are several limitations with traditional security measures for IoT; the protection of distributed and adaptive IoT systems requires new approaches. This research presents novel threat intelligence for IoT networks based on deep learning, which maintains compliance with IEEE standards. Interweaving artificial intelligence with standardization frameworks is the goal of the study and, thus, improves the identification, protection, and reduction of cyber threats impacting IoT environments. The study is systematic and begins by examining IoT-specific thre

Scientific development has occupied a prominent place in the field of diagnosis, far from traditional procedures. Scientific progress and the development of cities have imposed diseases that have spread due to this development, perhaps the most prominent of which is diabetes for accurate diagnosis without examining blood samples and using image analysis by comparing two images of the affected person for no less than a period. Less than ten years ago they used artificial intelligence programs to analyze and prove the validity of this study by collecting samples of infected people and healthy people using one of the Python program libraries, which is (Open-CV) specialized in measuring changes to the human face, through which we can infer the

The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified  In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t

This study aims to reveal the role of one of the artificial intelligence (AI) techniques, “ChatGPT,” in improving the educational process by following it as a teaching method for the subject of automatic analysis for students of the Chemistry Department and the subject of computer security for students of the Computer Science Department, from the fourth stage at the College of Education for Pure Science (Ibn Al-Haitham), and its impact on their computational thinking to have a good educational environment. The experimental approach was used, and the research samples were chosen intentionally by the research community. Research tools were prepared, which included a scale for CT that included 12 items and the achievement test in b

The objective of this research to analyze the effectiveness of monetary policy in achieving economic stability and growth for the period 2004-2011 ،This period of time saw a fundamental shift in monetary policy after the issuing new law the Central Bank of the full independence of the monetary authority ،This is Prompt the monetary authority to bring about a change in the philosophy and objectives and the tools used to achieve the desired  goals ،Which give them the ability to control the size of the money supply and to achieve price stability Indeed، Monetary policy has been able to achieve the golden triangle of economic stability ،Consisted of staff، exchange rate stability and low and stable general level of prices

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

   Predicting permeability is a cornerstone of petroleum reservoir engineering, playing a vital role in optimizing hydrocarbon recovery strategies. This paper explores the application of neural networks to predict permeability in oil reservoirs, underscoring their growing importance in addressing traditional prediction challenges. Conventional techniques often struggle with the complexities of subsurface conditions, making innovative approaches essential. Neural networks, with their ability to uncover complicated patterns within large datasets, emerge as a powerful alternative. The Quanti-Elan model was used in this study to combine several well logs for mineral volumes, porosity and water saturation estimation. This model goes be