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 emergence of mixed matrix membranes (MMMs) or nanocomposite membranes embedded with inorganic nanoparticles (NPs) has opened up a possibility for developing different polymeric membranes with improved physicochemical properties, mechanical properties and performance for resolving environmental and energy-effective water purification. This paper presents an overview of the effects of different hydrophilic nanomaterials, including mineral nanomaterials (e.g., silicon dioxide (SiO2) and zeolite), metals oxide (e.g., copper oxide (CuO), zirconium dioxide (ZrO2), zinc oxide (ZnO), antimony tin oxide (ATO), iron (III) oxide (Fe2O3) and tungsten oxide (WOX)), two-dimensional transition (e.g., MXene), metal–organic framework (MOFs), c

Thin films of pure polycarbonate (PC) with anthracene doping PC films for different doping ratios (10, 20, 30, 40, 50 and 60 ml) were prepared by using a casting method. The influence of anthracene doping ratio on photo-fries rearrangement of polycarbonate was systematic investigated. Furthermore, pure PC and anthracene doping PC films were irradiated via UV light at a wavelength (254 nm) for different periods (5, 240, 288, and 360 hrs). The photo-fries rearrangement occurring in pure PC and anthracene doping PC films were monitored using UV and FTIR spectroscopies. The photo-fries rearrangement leads to scission the carbonate linkage and formation phenylsalicylate and dihydroxybenzophenes. The result of the UV spectrum confirms disappea

This research is seeks to state the role of Green Human Resources Management Practices and their dimensions (Green Employment and Selection, Green Performance Assessment, Green Training & Development and Green Compensation and Stimulation Systems) in strengthening the Strategic Positioning in the Nongovernmental Hospitals in Erbil city, and aims to analyze the relationship between Green Human Resources Management Practices and Strategic Positioning and to show the impact of Green Human Resources Management Practices in determining the Strategic Position.

            It is depended on a questionnaire as key tools for achieving data, as designed on

The aim of this study was to know the inhibition activity of squeezed grape waste extract on Bacillus stearpthermophilus by using three different tempretures degree 40, 60 and 80c, in order to reduce the time exposure of food for preservation. This study include two branchs: First: isolation and identification of Bacillus stearothermophilus from soil, 5 sample were collected from the soil of the college agriculture/Baghdad university. Samples were cultured on nutrient agar, microscopic and culturing tests were conducted and many biochemical tests were done. The isolates were cultivated at 55 c and 65 c for differentiate it from Bacillus coagulans which is can^'t grow at 65 c^o. The c

Man derives his sense of his humanity through contact with others, he needs them to enhance the continued existence and enter into personal relationships in order to enrich his being, it says Murray (in the presence of necessary physical and social cultural center and it cannot be in isolation).

      And equal to deprive an individual of talking with others and participation in the life stripped of his humanity, nor has achieved a sense of satisfaction, security, love and friendship, but through belonging to the group, which lies in the psychological composition.

      The most important

The difficulties of language acquisition of the first signs and indicators that are observed in a student who lacks the development of mental knowledge, so are the problems of the language of most problems and deepest because any deficiency in the development of these capabilities affect negatively on the level of intelligence of the students, a student who is characterized by the use of language is reflected positively on the intelligence of language, where (owned by rhetorical) any use of language to persuade others of certain conduct, and capacity to address the construction of linguistic and scientific use to rhetoric or statement, as he earns the student the ability of language to help him fluency of speech with all the clar

استهدف البحث التعرف على مستوى أزمة الهوية لدى طلبة المرحلة الإعدادية للسنة الدراسية              (2010-2011) والتعرف على دلالة الفروق الإحصائية في أزمة الهوية تبعا للمتغيرات الآتية :-

أ –المرحلة الدراسية (الصف الرابع – الصف السادس) .                                        &nbs

غالبا ما يؤدي الاسناد الاجتماعي دورا كبيرا في التخفيف عن الذين يكونون تحت ضغوط نفسية، فالفرد الذي يتمتع بالاسناد الاجتماعي(sociallsupport) من الاخرين يصبح شخصا واثقا من نفسه وقادرا على تقديم الاسناد للآخرين.

وقد استهدف البحث الحالي التعرف على:

الاسناد الاجتماعي لدى طلبة المرحلة الاعدادية.

وقد تحدد البحث الحالي بطلبة المرحلة الاعدادية في مديريات الكرخ الاولى والثانية والثالثة لكلا النوعين (