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

Cadmium Oxide thin films were deposited on glass substrate by spray pyrolysis technique at different temperatures (300,350,400, 500)oC. The optical properties of the films were studied in this work. The optical band-gap was determined from absorption spectra, it was found that the optical band-gap was within the range of (2.5-2.56)eV also width of localized states and another optical properties.

The local asphalt concrete fracture properties represented by the fracture energy, J-integral, and stress intensity factor are calculated from the results of the three point bending beam test made for pre notches beams specimens with deformation rate of 1.27 ^mm/min. The results revealed that the stress intensity factor has increased by more than 40% when decreasing the testing temperature 10˚C and increasing the notch depth from 5 to 30^mm. The change of asphalt type and content have a limited effect of less than 6%.

GaN thin films were deposited by thermal evaporation onto
glass substrates at substrate temperature of 403 K and a thickness of
385 nm . GaN films have amorphous structure as shown in X-ray
diffraction pattern . From absorbance data within the range ( 200-
900 ) nm direct optical energy gap was calculated . Also the others
optical parameters like transmittance T, reflectance R , refractive
index n , extinction coefficient k , real dielectric constant 1 Î , and
imaginary dielectric constant 2 Î were determined . GaN films
have good absorbance and minimum transmittance in the region of
the visible light .

The Asphalt cement is produced as a by-product from the oil industry; the asphalt must practice further processing to control the percentage of its different ingredients so that it will be suitable for paving process. The objective of this work is to prepare different types of modified Asphalt cement using locally available additives, and subjecting the prepared modified Asphalt cement to testing procedures usually adopted for Asphalt cement, and compare the test results with the specification requirements for the modified Asphalt cement to fulfill the paving process requirements. An attempt was made to prepare the modified Asphalt cement for pavement construction in the laboratory by digesting each of the two penetration grade Asphalt c

The effect of annealing temperature (Ta) on the electrical properties like ,D.C electrical conductivity (σ DC), activation energy (Ea),A.C conductivity σa.c ,real and imaginary (ε1,ε2) of dielectric constants ,relaxation time (τ) has been measured of ZnS thin films (350 nm) in thickness which were prepared at room temperature (R.T) using thermal evaporation under vacuum . The results showed that σD.C increases while the activation energy values(Ea) decreases with increasing of annealing temperature.(Ta) from 303- 423 K .
The density of charge carriers (nH) and Hall mobility (μH) increases also with increasing of annealing temperature Hall effect measurements showed that ZnS films were n-type converted to p-type at high annealin

In the present work, lead silicate glasses have been prepared with
different amount of lead oxide content. Structure properties such as
X-ray diffraction, AFM, and FTIR analyses have been done. The
exceeding of PbO content more than 25wt% revealed a decreasing in
density. The X- ray revealed that the strongest peak related to
Hexagonal silica dioxide and the other crystal phases formed were
related to silica oxide (SiO2) and lead oxide (PbO). Growth and
decayed phases in X-ray have been observed with changing lead
oxide content. Homogeneous surface was obtained using AFM
analyzer with an average diameter around 100 nm. Infrared spectrum
is characterized by the presence of large absorption band between
120

This research was conducted under Lath house canopy of a nursery circumstances, Baghdad University for season 2013 in order to study the effect of soak lemon seeds sour orange with different levels of licorice concentrations extract (0, 0.5, 2.5 and 4.5 g/l) for 24 hours in the percentage of germination and some recipes vegetative growth of seedlings .the results outweigh the bitter orange seedlings and focus soak for licorice extract 4.5 g / l significant superiority in most of the traits plant height, leaf number, root length, stem diameter, amounting to 31.077 cm, 14.46 paper / plant, 25.35 cm, 0.52 mm respectively, which showed significant differences for the treatment of comparison which gave lower values. Clear that the licorice ext

It was recorded that Terpinen-4-ol has an anti-parasitic properties, so it will be noteworthy to intensify the studies about this compound.

This study aims to test the effectiveness of terpinen-4-ol on amastigote forms of Leishmania parasite in macrophages.

This effect was studied by adding increasing concentrations  of  Terpinen-4-ol to  culture wells containing mouse macrophages that were previously incubated with the promastigote forms of the parasites for 24 hours .Then, they were incubated for another 24 hours with increasing concentrations of Terpinen-4-ol.  After, Parasites were enumerated into macrophages in wells either treated with Terpinen-4-ol or in control wells.

Treatment with Ter