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

Experimental measurements of viscosity and thermal conductivity of single layer of graphene . based DI-water nanofluid are performed as a function of  concentrations (0.1-1wt%) and temperatures between (5 to 35ºC). The result reveals that the thermal conductivity of GNPs nanofluids was increased with increasing the nanoparticle weight fraction concentration and temperature, while the maximum enhancement was about 22% for concentration of 1 wt.% at
35ºC. These experimental results were compared with some theoretical models and a good agreement between Nan’s model and the experimental results was observed. The viscosity of the graphene nanofluid displays Newtonian and Non-Newtonian behaviors with respect to nanoparticles concen

Computer models are used in the study of electrocardiography to provide insight into physiological phenomena that are difficult to measure in the lab or in a clinical environment.

The electrocardiogram is an important tool for the clinician in that it changes characteristically in a number of pathological conditions. Many illnesses can be detected by this measurement. By simulating the electrical activity of the heart one obtains a quantitative relationship between the electrocardiogram and different anomalies.

Because of the inhomogeneous fibrous structure of the heart and the irregular geometries of the body, finite element method is used for studying the electrical properties of the heart.

This work describes t

Security concerns in the transfer of medical images have drawn a lot of attention to the topic of medical picture encryption as of late. Furthermore, recent events have brought attention to the fact that medical photographs are constantly being produced and circulated online, necessitating safeguards against their inappropriate use. To improve the design of the AES algorithm standard for medical picture encryption, this research presents several new criteria. It was created so that needs for higher levels of safety and higher levels of performance could be met. First, the pixels in the image are diffused to randomly mix them up and disperse them all over the screen. Rather than using rounds, the suggested technique utilizes a cascad

The electrospun nanofibers membranes (ENMs) have gained great attention due to their superior performance. However, the low mechanical strength of ENMs, such as the rigidity and low strength, limits their applications in many aspects which need adequate strength, such as water filtration. This work investigates the impact of electrospinning parameters on the properties of ENMs fabricated from polyacrylonitrile (PAN) solved in N, N-Dimethylformamide (DMF). The studied electrospinning parameters were polymer concentration, solution flow rate, collector rotating speed, and the distance between the needle and collector. The fabricated ENMs were characterized using scanning electron microscopy (SEM) to understand the surface morphology and es

The dubbing process for the Foreign Dramas by the Kurdish language became a serious phenomenon in the Kurdish satellite TV, especially in the past few years. It attracted a wide audience, especially young adolescents. And prepared by some breakthrough hostile to Kurdish culture and value coordinated by others remedy for the structural gaps and lapses have, as a result of climate which is brought into existence globalization and secretions variety dimensional, saturated value and cognitive effects bearing a strong identity of its elements. From here, the problem of this research is the ambiguity of their role in a series of developmental processes Kurdish awareness of young people and the extent of the impact that caused it.

This

Phenol oxidation by Fenton's reagent (H2O2 + Fe+2) in aqueous solution has been studied for the purpose of learning
more about the reactions involved and the extent of the oxidation process, under various operating conditions. An initial
phenol concentration of 100 mg/L was used as representative of a phenolic industrial wastewater. Working temperature
of 25C was tested, and initial pH was set at 5.6 . The H2O2 and the Fe+2 doses were varied in the range of
(H2O2/Fe+2/phenol = 3/0.25/1 to 5/0.5/1). Keeping the stirring speed of 200 rpm.
The results exhibit that the highest phenol conversion (100%) was obtained under (H2O/Fe+2/phenol ratio of 5/0.5/1)
at about 180 min. The study has indicated that Fenton's oxidation i

Physical adsorption by nitrogen gas was studied on seven commercial platinum reforming catalysts (RG-402, RG-412, RG-432, RG-451, RG 422,RG-482, PS-10), four prepared platinum catalysts (0.1%Pt/alumina, 0.2 %Pt/alumina, 0.45 %Pt/alumina and 0.55% Pt/alumina), and -alumina support. Physical adsorption was carried out by using Accelerated Surface Area and Porosimetry (ASAP 2400 device) at 77 K . The results indicate that the surface area in genaral decreases with increasing platinum percentage, high platinum loaded (0.45% and 0.55%) it was found that the percent increasing in surface area was lower than those obtained for low platinum loaded catalysts , and at very higher platinum loading 0.6 %Pt , some reduction in surface area was

Background: The present study aimed to determine the influence of the different types of mouth wash on discoloration of different orthodontic ceramic, sapphire brackets and adhesives. Materials and methods: The sample composed of 120 ceramic brackets and 120 sapphire brackets, the brackets were divided according to bond material into three groups of 40 brackets include unbounded brackets, chemically cured (no-mix) bonded brackets and Light cured bonded brackets all these groups were further subdivided according to mouth wash type into three groups with 10 brackets each which include; Listerine, cetrimide, chlorhexidine 0.2%, and one control group which immersed in artificial saliva; then Staining measurements were performed with UV-Visibl