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

The aim of this research is to use robust technique by trimming, as the analysis of maximum likelihood (ML) often fails in the case of outliers in the studied phenomenon. Where the (MLE) will lose its advantages because of the bad influence caused by the Outliers. In order to address this problem, new statistical methods have been developed so as not to be affected by the outliers. These methods have robustness or resistance. Therefore, maximum trimmed likelihood: (MTL) is a good alternative to achieve more results. Acceptability and analogies, but weights can be used to increase the efficiency of the resulting capacities and to increase the strength of the estimate using the maximum weighted trimmed likelihood (MWTL). In order to perform t

To study the effect of iron overload due to continuous blood transfusions on peroxidation products, such as malondialdehyde (MDA) and peroxynitrite, with evaluation of some antioxidants like, glutathione (GSH), superoxide dismutase (SOD), vitamin A, vitamin C, vitamine E, Ceruloplasmin, uric acid and albumin in thalassemia patients. Forty patients with thalassemia major, aged 5 to 15 years, were carried out in Abn-Alatheer Teaching Hospital in Mosul city, during the period from October 2007 to April 2008. They were on Chelation therapy with desfer­rioxamine. They were divided into two groups, the first one without iron overload (90,97±12.92), and the second one with iron overload (157.75±7.57). All the patien

Objective: this search aims to test the correlation between job complexity and psychological detachment then stats how the burnout can affect in this relationship and dose the burnout can contribute in development of this relationship.   Theoretical framework: the research adopted some questions like how can psychological detachment can make the employee keeping away from work and isolates himself from work environment and how can the job complexity enhance this behavior for employee ,and how can the burnout increase the correlation between job complexity and psychological detachment ?, then trying to extraction some of recommendations may contributes in enhancing practicing and adopting these three variables (job complexity, psych

The glycated haemoglobin A1c(HbA1c) and Fasting blood glucose(FBG) effect on type1 diabetic pateints as a screening tests and as a gold standard for assessing glycemic control in subjects with diabetes were studied . Ninety one blood samples were collected in a peroid between June and the end of November 2012 at AL- Kindy Diabetic Center and Central Child Hospital,48 Females and 43 Males , aging between (11 month- 18 year), are divided into three groups, newly diagnosed , ongoing and healthy control group, with duration of disease between(1 day-3months) and (from birth-8 years) for newly diag

The protective effect of ginger extract against cisplatin-induced hepatotoxicity and cardiotoxicity was evaluated in 30 albino white rats(weighing 200-300 gm ) classified into 5groups (6 rats per each group). The rats were treated with 0.5g/kg/day or         1g/kg/day ginger extract orally 5 successive days before and 5 successive days after induction of toxicity with intraperitoneal (IP) injection of (10mg/kg ) cisplatin, resulted in a significant reduction in the levels of aspartate aminotransferase (AST), alanine aminotransferase (ALT) , total serum  billirubin(TSB) , lactate dehydrogenase (LDH) and creatine kinase(CK) enzymes in comparison with the cisplatin treated animals; ginger extract

Morus alba, member of the Moraceae family, is a perennial tree utilized in folk medicine, preparing the modern drug, and considered the main food for silkworms. However, data on chemical content in the leaves is still limited; the main objective of this study is to detect the presence and determine the concentration of different polyphenolic constituents in the leaves of the Morus alba plant by reverse phase-high performance liquid chromatography (RP-HPLC) and evaluate the cytotoxic effect of ethyl acetate extract of this plant on human breast cancer (AMJ-13) cell line. Phytochemical analysis of the Morus alba leaves ethyl acetate extract led to identifying and quantification of six polyphenolic constituents designated as phenolic a