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

Shade in house gardens is one of the problems that hinder the growth of lawn and its distribution in the soil, where the types of lawns differ in their durability and adaptation to shade. The research aims to know the resistance of some species of lawn plants to shade and to know the appropriate fertilization procedures that can be followed to reduce the negative effects. The study was conducted in the Amiriya district of Baghdad in a house garden. Three varieties of lawn plants Bermuda, Gazon, and Trifoglio were planted. Five fertilization treatments (contained N and P elements) and the control were used. The sunlight density with the temperature of the study field locations were estimated using the AMT-300 and the vegetation coverage perc

A modified water injection technique has organized by this study to improve oil recovery of the Mishrif reservoirs using polymerized alkaline surfactant water (PAS-Water) injection. It is planned to modify the existing water injection technology, first to control and balance the hazardous troublemaker reservoir facies of fifty-micron pore sizes with over 500 millidarcies permeability, along with the non-troublemaker types of less than twenty micron pore sizes with 45 to 100 millidarcies permeability. Second to control Mishrif reservoirs rock-wettability. Special core analysis under reservoir conditions of 2250 psi and 90 °C has carried out on tens of standard core plugs with heterogeneous buildup, using the proposed renewal water f

       Currently, there is no established of e-waste treatment in Thi- Qar province, while their creating is increasing every year. It has been well- known that e-waste is a source of environmental degrading and their placement in landfills increases the irreversible climate change. A research model has been developed to link three components: coercive pressure, normative influence, and mimicry, then study their effect on e-waste adopt and continuance intentions. The model was validated using data collected from a field survey of 92 managers of small enterprises in Thi-Qar province.  A questionnaire was developed to collect data. It contains five major variables, exemplify by fourteen items. Als

High temperature superconductor with nominal composition Bi1.6Pb0.4Sr1.8Ba0.2Ca2 Cu3O10+? was prepared by solid state reaction method. Two sets of samples have been prepared .The first one was quenched in air; the second set was quenched in liquid nitrogen. X-ray diffraction analyses showed an orthorhombic structure with two phases, high –Tc phase (2223) and low-Tc phase (2212) in addition to that impure phase was found. It has been observed that quenched in air samples display a sharp superconducting transition and a higher-Tc phase than that of the quenched in liquid nitrogen samples.

to evaluate the effect of various Nd:YAG frequency doubled laser parameters on the acid
dissolution and the progression of in vitro caries like lesions in human enamel.
Materials and Methods: Human extracted caries free upper first premolar teeth were collected for
this study. The irradiated teeth were divided into two groups. The first group was irradiated with
continuous Nd:YAG laser radiation, and the second group was irradiated with chopped Nd:YAG laser
radiation. For the first group, power and exposure time were changed while for the second group
power and number of pulses were changed. The spot diameter was kept constant for all the samples.
Results: using 1.5 W and 3 seconds (exposure time), best results among

Background: Moral distress, as one of the most important issues in the nursing profession, can negatively affect the healthcare system Objectives: To examine the effect of moral distress on decision making. Methodology: A descriptive cross-sectional study a non-probability sampling method was used and a total sample collected was (126) ICU nurses Result: Moral distress among ICUs nurses were moderate and decision making was good Conclusion: Although nurses in ICUs perceive good decision making but suffered from moderate MD which affected their decision making. MD is still an important issue that nurses may face in ICUs Conclusion: Although nurses in ICUs perceive good decision making but suffered from moderate MD which affected the

The effect of smoking, age and exposure duration in pesticide risk groups were studied > Groups were all men and included farmers (25), pesticide sellers (25), pesticides manufacture workers (Al-Tark factory for agricultural pesticide production) (25), Control group (25) were from Baghdad university staff (living in Baghdad city) > The cytogenetic parameters studied were Chromosomal aberrations (CA), induction of micronuclei (Mn)formation .Results revealed that smoking synergized pesticides exposure in induction of structural CAs in all groups with significant differences (P<0.01) and the worst effect recorded in workers , the increment was more than folds the level of control group (0.68) for the non smokers and was 5.78 times (control gr

Social isolation and quarantine have been implemented globally during outbreaks of a highly transmissible microbe. For instance, they were employed during the plague outbreak in 1894 and the COVID-19 pandemic in 2019. While these methods have proven effective against highly transmissible infections, they have also had significant negative consequences. In specific regions like Anbar, Diyala, Salahaddin, and Kirkuk, social isolation occurred during the period of ISIS occupation. After their liberation, these regions experienced a COVID-19 outbreak, and quarantine measures were put in place. This study aimed to investigate the effect of social isolation and quarantine on tuberculosis. Patients from Anbar, Diyala, Salahaddin, and Kirkuk distri