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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

This study was aimed to assess the efficiency of N.oleander to remove heavy metals such as Copper (Cu) from wastewater. A toxicity test was conducted outdoor for 65-day to estimate the ability of N.oleander to tolerate Cu in synthetic wastewater. Based on a previous range-finding test, five concentrations were used in this test (0, 50, 100, 300, 510 mg/l). The results showed that maximum values of removal efficiency was found 99.9% on day-49 for the treatment 50 mg/l. Minimum removal efficiency was 94% day-65 for the treatment of 510 mg/l. Water concentration was within the permissible limits of river conservation and were 0.164 at day-35 for the 50 mg/l treatment, decreased thereafter until the end of the observation, and 0.12 at d

In this paper, a simple fast lossless image compression method is introduced for compressing medical images, it is based on integrates multiresolution coding along with polynomial approximation of linear based to decompose image signal followed by efficient coding. The test results indicate that the suggested method can lead to promising performance due to flexibility in overcoming the limitations or restrictions of the model order length and extra overhead information required compared to traditional predictive coding techniques.

In this paper, a robust invisible watermarking system for digital video encoded by MPEG-4 is presented. The proposed scheme provides watermark hidden by embedding a secret message (watermark) in the sprite area allocated in reference frame (I-frame). The proposed system consists of two main units: (i) Embedding unit and (ii) Extraction unit. In the embedding unit, the system allocates the sprite blocks using motion compensation information. The allocated sprite area in each I–frame is used as hosting area for embedding watermark data. In the extraction unit, the system extracts the watermark data in order to check authentication and ownership of the video. The watermark data embedding method is Blocks average modulation applied on RGB dom

The Bartholin gland cyst is a condition that occurs in approximately 2% of women, most of whom are of reproductive age. Although benign pathology, it is associated with significant patient discomfort. This disorder is caused by the obstruction and consequent dilation of the cyst duct. Definitive treatment involves the surgical removal of the entire cyst. Other alternative treatments include Marsupialization, Word catheter, and the use of CO2 laser. CO2 laser can be used either to vaporize or to excise the Bartholin gland cyst. The Objectives: The purpose of the study was to evaluate the efficacy and safety of (10600nm) CO2 laser in the treatment of Bartholin gland cyst. Patients, Materials & Methods: This study was done in laser medi

This research is concerned with a new type of ferrocement characterized by its lower density and enhanced thermal insulation. Lightweight ferrocement plates have many advantages, low weight, low cost, thermal insulation, environmental conservation. This work contain two group experimental : first different of layer ferrocement, second different of ratio aggregate to cement. The experiments were made to determined the optimum proportion of cement and lightweight aggregate (recycle thermestone ). A low W/C ratio of 0.4 was used with super plasticizer conforming to ASTM 494 Type G. The compressive strength of the mortar mixes is 20-25 MPa. The work also involved the determination of thermal properties .Thermal conductivity value of thi