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 the research is the knowing of the academic Scientific Journals of the colleges of University of Baghdad , through searching in the University of Baghdad website and the websites of colleges and thus studying the presentation of these journals in those website , and this is done by surfing the main pages of the websites for the colleges included in the research , and by analyzing the research made a menu for all the academic Scientific Journals for all institutes of the University of Baghdad , which simplifies the way for the researchers to publish these researches in the specific journals for their specialties .

The Dammam Formation in S and SW of Iraq is an Eocene carbonate succession consisting of limestone and dolostone. Two boreholes are selected in Al-Najaf and Al-Samawa area to investigate the biostratigraphy. The biostratigraphy of Dammam Formation consist of 22 species which belong to 13 genera of fossils foraminifera.
Two biozones were distinguished in Dammam Formation depending on benthonic foraminifera Nummulites. These biozones are; Nummulites gizehensis range zone and Alveolina sp. – Coskinolina sp. assemblage zone. According to thESE biozones the age of Dammam Formation represent Middle Eocene , whereas absent of these biozone represent Early and Late Eocene.

  This research presents the results of the tests of the physical, chemical and biological treatments performed on the industrial effluent of Al-Rashid Factory for vegetable oils during January to July, 2010.      Some environmental parameters such as temperature, electrical conductivity(ec), Biological oxygen demand(bod), chemical oxygen demand(cod), total suspended solids(tss), dissolved oxygen(o2) and total dissolved solids(tdc) have been investigated. The study shows that the industrial effluent contains a percent of organic pollution and in different values, and that it is responsible for the (bod), which records (5.15-67)ppm, while the (cod) ranges between (25-170.5)ppm, the (ec) values range between (

Soil resistivity depends on many overlapping factors, which influence it in various ways. The aim of this study was to determine the effects of some physical and chemical factors on soil apparent resistivity. The results of field, laboratory, and statistical studies revealed a complex relationship between water content, pH, and salinity with soil apparent resistivity. The results showed that water content had a clear effect on apparent resistivity, as it increased significantly when water content value decreased to less than about 5%. The results also showed that increasing the salinity ratio at the expense of water content led to an increase in the apparent resistivity values. The apparent resistivity values also increased significantly

Background: Cervical erosion (CE) is a common finding on routine pelvic examination during the fertile years. Published articles on CE in Iraq are scarce; therefore this study was carried out.
Methods: A total of 100 non pregnant women had CE attending a private clinic in Al-Sader city, Baghdad, was included in this study. Pelvic examination was done; demographic data and gynaecological history were obtained.
Results: The age of women was 27.1 ± 5.9 years with 7.3 ±2.9 educational years. Mucopurlent vaginal discharge was a complaint in 49% of women, and a watery vaginal discharge was a complaint in a similar percent. Thirty four of women were oral contraceptive users and 11% were using intrauterine c

     Ground water is a vital source for agricultural sector and rural communities. The global climate change is expected to change the hydrometeorological processes parameters. The climate considered as part of the southern Iraqi desert general climate with long, extremely hot, and dry summer and short wet period with little rain.  So it is vital to investigate the groundwater quality for irrigation purposes. The meteorological data of Samawa meteorological station for the period 1980-2015 was used to evaluate the climatic conditions for Muthana Governorate. It was found that the averages of annual rainfall was 105.7mm and the everages of evaporation is 3182 mm, while the mean monthly relative humidity % , mean t

Living in sustainable residential place is one of the most important factors affecting the quality of life in neighborhood complex within the vertical housing complexes. This research focuses on indicators of social sustainability because of their effective impact in achieving a good quality of life . The most prominent of these indicators include: (social interaction, neighborhood grouped and trust, social cohesion, security and safety, privacy, connectivity opportunities for meeting and , and community participation, and cultural diversity). This was done through a questionnaire (for the residents of the Al-Salam residential complex in the city of Baghdad), and the form includes a set of questions related to indicators of social sustai

The Strategy of employees' empowerment, organizational performance and total quality management represent three informative which were and still the hub of many studies and researches including the current study. The higher education is considered one of the most important services sectors and the main development as well as the civil progress in the society. It is the main source that provides the organizations with the human resources having scientific or practical professions. So Higher Education has been chosen especially Baghdad University as a sample of the study. The study problem is concentrated to find answers of the following   questions: What the level of the powers mandate in the organization concerning the

The optical detectors which had been used in medical applications, and especially in radioactive treatments, need to be modified studied for the effects of radiations on them. This study included preparation of the MnS thin films in a way that vacuum thermal evaporation process at room temperature 27°C with thickness (400+-10nm) nm and a sedimentation rate of 0.39nm/sec on glass floors. The thin films prepared as a detector and had to be treated with neutron irradiation to examine the results gained from this process. The results decay X-ray (XRD) showed that all the prepared thin films have a multi-crystalline structure with the dominance of the direction (111), the two samples were irradiated with a neutron irradiation source (241Am-9Be)