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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

A study of non-diatom algal species composition in twelve sites from Greater Zab River path within
Erbil Province, was carried out from April 2021 to January 2022 with monthly sample collection in twelve studied sites. Among them site 4,5,6,7 and 9 are the first for algal study in this area. The 112 different species of algae belong to 33 genera, 25 families, 13 orders and 4 divisions have been identified. The predominant genera included Spirogyra and Cosmarium 17, 8 taxa respectively. 13 taxa were new recorded to Iraqi
Kurdistan algal flora and 9 of them were new recorded to Iraqi algal flora: Botryosphaerella sudetica, Muriella magna, Gloeotaenium loitlesbergianum, Apiocystis brauniana, Anabaena oscillarioides, C. distentum

Abstract

Business organizations are using the technological innovations like cloud computing (CC) as a developmental platform in order to improve the performance of their information systems. In that context, our paper discusses know-how in employing the public and private CC to serve as platforms to develop the evaluation system of annual employees' performance (ESAEP) at Iraqi universities. Therefore, we ask the paper question which is “Is it possible to adopt the innovative solutions of ICTs (Like: public and private CC) for finding the developmental vision about management information systems at business organizations?”. In addition, the paper aim

In this paper, a cognitive system based on a nonlinear neural controller and intelligent algorithm that will guide an autonomous mobile robot during continuous path-tracking and navigate over solid obstacles with avoidance was proposed. The goal of the proposed structure is to plan and track the reference path equation for the autonomous mobile robot in the mining environment to avoid the obstacles and reach to the target position by using intelligent optimization algorithms. Particle Swarm Optimization (PSO) and Artificial Bee Colony (ABC) Algorithms are used to finding the solutions of the mobile robot navigation problems in the mine by searching the optimal paths and finding the reference path equation of the optimal

Current research aims to find out:

1. Effect of using the active learning in the achievement of third grade intermediate students in mathematics.
2. Effect of using of active learning in the tendency towards the study of mathematics for students of third grade intermediate.

In order to achieve the goals of the research, the researcher formulated the following two hypotheses null:

1. There is no difference statistically significant at the level of significance (0.05) between two average of degrees to achievement

يعود الأرشيف إلى تورام ايلي التاجر والذي عرف في النصوص أيضا بوكيل التجار(ugula-dam-gàr)، في دوره هذا له سلطة بين التجار في مجتمعه(مجتمع التجار)، يذكر(Garfinkle) أن التجار غالبا ما اكتسبوا ألقابهم عن طريق الوراثة ذلك قد يمنح التجار حق الدخول إلى حسابات المؤسسات العامة. كان تورام ايلي تاجرا نشيطا في أعمال قروض الفضة في أواخر عهود سلالة أور الثالثة(3)، لمدة (ثمان عشرة) سنة أعتبارا من السنة الرابعة من حكم الملك أمارسن وحتى ا

The research included studying a group of eight cuneiform texts dating back to the Old Babylonian era, specifically to the reign of King Larsa Rim-Sin, which were identified through studying the historical versions of these texts. These texts are confiscated, i.e. texts of unknown location, because they did not come through excavations, but rather came to the Iraqi Museum either by people who obtained them through digging, or stolen and smuggled texts that are retrieved by the General Authority for Antiquities; as is the case with our texts that were found smuggled to Jordan and were retrieved by the General Authority for Antiquities.

تعد النصوص المسمارية من اهم الوثائق التي رفدتنا بمعلومات غزيرة عن واقع الحياة اليومية في العصر البابلي القديم المتميز بتطور النشاط الاقتصادي فيه وازدهاره. وتضمن هذا البحث دراسة وتحليل لخمسة نصوص مسمارية اقتصادية غير منشورة وهي من نصوص المتحف العراقي (المصادرة) المجهولة الموقع والمصدر وهي ذات مضامين اقتصادية , ولم نستطع اثبات عائدية النصوص وذلك لانها لاتحمل صيغ تاريخية تشير الى عائدتيها باستثناء النص الا