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 Conventional audit techniques have become outdated due to factors such as the accuracy of d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 focused on biotreatment of soil which polluted by petroleum compounds (Diesel) which caused serious environmental problems. One of the most effective and promising ways to treat diesel-contaminated soil is bioremediation. It is a choice that offers the potential to destroy harmful pollutants using biological activity. The capability of mixed bacterial culture was examined to remediate the diesel-contaminated soil in bio piling system. For fast ex-situ treatment of diesel-contaminated soils, the bio pile system was selected. Two pilot scale bio piles (25 kg soil each) were constructed containing soils contaminated with approximately 2140 mg/kg total petroleum hydrocarbons (TPHs). The amended soil: (contaminated soil with the a

Gypseous soils represented one of the most complex salty soils that faced the geotechnical engineers. Structures that built on gypsum soil will undergo unexpected distortions that will eventually contribute to catastrophic failure. The purpose of this article is to understand the durability of gypsum soil against wetting drying cycles after improvement with polyurethane polymer especially investigate the effect of the wetting-drying cycle on collapsibility. The soil was brought from Sawa lake in AL-Muthanna Governorate in Iraq, with gypsum content 65.5%,  A set of Odometer tests were performed to determine the collapsibility potential (CP) for treated and untreated gypsum soil.  The result shows that adding a different per

This paper presents the results of experimental investigations to predict the bearing capacity of square footing on geogrid-reinforced loose sand by performing model tests. The effects of several parameters were studied in order to study the general behavior of improving the soil by using the geogrid. These parameters include the eccentricity value, depth of first layer of reinforcement, and vertical spacing of reinforcement layers. The results of the experimental work indicated that there was an optimum reinforcement embedment depth at which the bearing capacity was the highest when single-layer reinforcement was used. The increase of (z/B) (vertical spacing of reinforcement layer/width of footing) above 1.5 has no effect on the re

Soil compaction is one of the most harmful elements affecting soil structure, limiting plant growth and agricultural productivity. It is crucial to assess the degree of soil penetration resistance to discover solutions to the harmful consequences of compaction. In order to obtain the appropriate value, using soil cone penetration requires time and labor-intensive measurements. Currently, satellite technologies, electronic measurement control systems, and computer software help to measure soil penetration resistance quickly and easily within the precision agriculture applications approach. The quantitative relationships between soil properties and the factors affecting their diversity contribute to digital soil mapping. Digital soil maps use

A watermark is a pattern or image defined in a paper that seems as different shades of light/darkness when viewed by the transmitted light which used for improving the robustness and security. There are many ways to work Watermark, including the addition of an image or text to the original image, but in this paper was proposed another type of watermark is add curves, line or forms have been drawn by interpolation, which produces watermark difficult to falsify and manipulate it. Our work suggests new techniques of watermark images which is embedding Cubic-spline interpolation inside the image using Bit Plane Slicing. The Peak to Signal Noise Ratio (PSNR) and Mean Square Error (MSE) value is calculated so that the quality of the original i

Social Networking has dominated the whole world by providing a platform of information dissemination. Usually people share information without knowing its truthfulness. Nowadays Social Networks are used for gaining influence in many fields like in elections, advertisements etc. It is not surprising that social media has become a weapon for manipulating sentiments by spreading disinformation.  Propaganda is one of the systematic and deliberate attempts used for influencing people for the political, religious gains. In this research paper, efforts were made to classify Propagandist text from Non-Propagandist text using supervised machine learning algorithms. Data was collected from the news sources from July 2018-August 2018. After annota

In order to get advanced results, we must stand at the pointsthat have been observed by the trainers that are of significance inthe sport of fencing and concern for capacity optical (traceoptical and precision visual animation), so we must learn some ofthese types of capacity, whichever is more influential in the gamefencing so that they add a new axis to the player to pick andchoose in order to achieve the desired goal and raise the level ofthe game.The study aimed to identify the relationship between the visualtracking and accuracy of visual animated face and the results ofcompetitions Sabre of the other.Used a much more descriptive approach to study relational on asample of players clubs Sabre and the way intentional, whoqualified to the