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

Improving the quality of health services in the health sector is an important and necessary matter that must be taken care of and improved, and this study seeks to demonstrate the role of quality costs in improving the quality of health services and achieving a high level of quality to satisfy the beneficiaries and to provide health services of good quality, and the research concluded that the main point of service provision Good health is the costs of prevention and evaluation (costs of quality conformity) and attention to it, and that technical competition contributes greatly to the development of the level of quality, as well as the use of health and medical staff with competent expertise, and that the costs of internal failure and th

     The objective of this research is to measure the training programs and identify the nature and then measure how it reflected on the quality of municipal services provided by the municipal departments investigated by measuring the quality of services based on quality standards, the researcher chose four municipal departments in the Rusafa / Baghdad (164 people) representing the directors and their assistants, officials of the municipal departments, the people and the engineering staff in charge of the task forces as well, including the survey of the views of the concerned persons in the management of the Vocational Training Institute in the Secretariat of the Republic, The quality of the municipal services

Concrete pavements are essential to modern infrastructure, but their low tensile and flexural strengths can cause cracking and shrinkage. This study evaluates fiber reinforcement with steel and carbon fibers in various combinations to improve rigid pavement performance. Six concrete mixes were tested: a control mix with no fiber, a mix with 1% steel fiber (SF1%), a mix with 1% carbon fiber (CF1%), and three hybrid mixes with 1% fiber content: 0.75% steel /0.25% carbon fiber (SF0.75CF0.25), 0.25% steel /0.75% carbon fiber (SF0.25CF0.75), and 0.5% steel /0.5% carbon fiber ((SF0.5CF0.5). Laboratory experiments including compressive, flexural, and splitting tensile strength tests were conducted at 7, 28, and 90 days, while Finite Element Analys

Experimental tests were conducted to study the behavior of skirted foundations rested on dry medium sandy soil subjected to vertical and inclined loads. To achieve this goal, a small-scale physical model was designed and performed which contained an aluminum circular footing (100 mm) in diameter and (10 mm) in thickness and skirts with different heights, local medium poorly graded dry sand is placed in a steel soil container (2 mm) thick with internal dimensions (1000 mm x 1000 mm in cross section and 800 mm in height). The main objective of this study was to evaluate the response of skirt attached to the foundation at different skirt (L/D) ratios (0.0, 0.5, 1.0 and 1.5) and is subjected to point load at different angles of inclinat

Image compression is an important tool to reduce the bandwidth and storage
requirements of practical image systems. To reduce the increasing demand of storage
space and transmission time compression techniques are the need of the day. Discrete
time wavelet transforms based image codec using Set Partitioning In Hierarchical
Trees (SPIHT) is implemented in this paper. Mean Square Error (MSE), Peak Signal
to Noise Ratio (PSNR) and Maximum Difference (MD) are used to measure the
picture quality of reconstructed image. MSE and PSNR are the most common picture
quality measures. Different kinds of test images are assessed in this work with
different compression ratios. The results show the high efficiency of SPIHT algori

The research dealt with the issue of strategic information systems and its impact on the global marketing channel. As the research aims to know the strategic information systems used in the cement company. Which support the senior management in supporting decisions taken in the process of global orientation and moving to foreign markets by choosing the marketing channel that will suit the company. Product and competition with it. With other companies' products. The problem of the study focused on how to move to global markets, and any marketing channel that can be followed to move the cement product globally, what are the strategic information systems used in the company and how will it contribute to supporting senior management dec