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

In the lifetime process in some systems, most data cannot belong to one single population. In fact, it can represent several subpopulations. In such a case, the known distribution cannot be used to model data. Instead, a mixture of distribution is used to modulate the data and classify them into several subgroups. The mixture of Rayleigh distribution is best to be used with the lifetime process. This paper aims to infer model parameters by the expectation-maximization (EM) algorithm through the maximum likelihood function. The technique is applied to simulated data by following several scenarios. The accuracy of estimation has been examined by the average mean square error (AMSE) and the average classification success rate (ACSR). T

Research deals the crises of the global recession of the facets of different and calls for the need to think out of the ordinary theory and find the arguments of the theory to accommodate the evolution of life, globalization and technological change and the standard of living of individuals and the size of the disparity in income distribution is not on the national level, but also at the global level as well, without paying attention to the potential resistance for thought the usual classical, Where the greater the returns of factors of production, the consumption will increase, and that the marginal propensity to consume may rise and the rise at rates greater with slices of low-income (the mouths of the poor) wi

       This work focuses on the implementation of interfaces for human machine interaction (HMI) for control and monitor of automatic production line. The automatic production line which can performance feeding, transportation, sorting functions.      

            The objectives of this work are implemented two SCADA/HMI system using two different software. TIA portal software was used to build HMI, alarm, and trends in touch panel which are helped the operator to control and monitor the production line. LabVIEW software was used to build HMI and trends on the computer screen and was linked with Micros

Sewer network is one of the important utilities in modern cities which discharge the sewage from all facilities. The increase of population numbers consequently leads to the increase in water consumption; hence waste water generation. Sewer networks work is very expensive and need to be designed accurately. Thus construction effective sewer network system with minimum cost is very necessary to handle waste water generation.

 In this study trunk mains networks design was applied which connect the pump stations together by underground pipes for too long distances. They usually have large diameters with varying depths which consequently need excavations and gathering from pump stations and transport the sewage

This study focuses on the implementation of interfaces for human machine interaction (HMI) control and monitor automatic production line. The automatic production line can performance feeding, transportation, sorting functions. The objectives of this study are implemented two SCADA/HMI system using two different software. TIA portal software is used to build HMI, alarm, and trends in touch panel which is helped an operator to control and monitor the production line. LabVIEW software is used to build HMI and trends in the computer screen and is linked with Microsoft Excel (ME) to generate information table helped to monitor the performance of the pneumatic equipment. The production line can do performance feeding, transportation, sorting fun

This research aims at calculating the optimum cutting condition for various types of machining methods, assisted by computers, (the computer program in this research is designed to solve linear programs; the program is written in v. basic language). The program obtains the results automatically, this occur through entering the preliminary information about the work piece and the operating condition, the program makes the calculation actually by solving a group of experimental relations, depending on the type of machining method (turning, milling, drilling). The program was transferred to package and group of windows to facilitate the use; it will automatically print the initial input and optimal solution, and thus reduce the effort and t

 Alternative  distribution  to estimate the Dose – Response  model in bioassay  excrement

This research   concern to study five different distribution (Probit , Logistic, Arc sine , extreme value , One hit  ), to estimate  dose –response model by using m.l.e  and probit method This is done by determining different  weights in each  distribution in addition find all particular statistics for vital model .