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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

     The goal of this research is to solve several one-dimensional partial differential equations in linear and nonlinear forms using a powerful approximate analytical approach. Many of these equations are difficult to find the exact solutions due to their governing equations. Therefore, examining and analyzing efficient approximate analytical approaches to treat these problems are required. In this work, the homotopy analysis method (HAM) is proposed. We use convergence control parameters to optimize the approximate solution. This method relay on choosing with complete freedom an auxiliary function linear operator and initial guess to generate the series solution. Moreover, the method gives a convenient way to guarantee the converge

Reinforced concrete barriers have been commonly used in protecting the important building because the response of R.C. barriers subjected to blast loading is practically more acceptable than other materials used to build the barriers. In this study, the response of R.C. barriers was detected due to the blast effects caused by two charge weights (50 kg and 400 kg); ANSYS 14 was used to simulate the problem. A horizontal distance of 2 m between the explosive TNT charge and the front face of wall was taken. The pressure on the front face of the concrete barriers was measured at three levels. The R.C. barrier was entirely damaged when subjected to the blast effects caused by 400 kg TNT explosion bomb. However, the 50 kg TNT charge had

Risks are confronting the foundations of buildings and structures when exposed to earthquakes which leads to high displacements that may cause the failure of the structures. This research elaborates numerically the effect of the earthquake on the vertical and lateral displacement of footing resting on the soil. The thickness of the footing and depth of soil layer below the footing was taken as (0.5, 1.0, and 2.0 m) and (10, 20 and 40m), respectively. The stiffness ratio of soil to footing was also elaborated at 0.68, 0.8, 1.0, and 1.7. The results showed an increase in the verticle displacement of footing as the duration of the earthquake increases. The increase of soil layer thickness below the footing leads to a reduction in the vertical

Salinity of soil or irrigation water is one of the most important obstacle towards crop production and productivity, especially with the increasing scarcity of fresh water in Iraq and the Arab countries. The impact of salinity will be alleviated with the increasing temperature due to global warming. The objectives of this article was to shed some light on traits more related to salinity stress tolerance in oats, and to identify genetic variation of these traits. A split-plot arrangement experiment with RCBD was applied through 2011-2013 on the farm of Dept. of Field Crops/Coll. of Agric./Univ. of Baghdad. The oats cultivars; Hamel, Pimula and Genzania were set in sub-plots, whereas water quality was set in main-plots. Water quality had two

This study includes isolation , purification and identification of algae from different
aquatic environments in Baghdad.
Two different plant species belonging to different families were selected which were
Citrilluscolocynthus and Cordiamyxa for their fruits and fruits samples respectively.
Crude extracts were extracted from each plant and their antialgal activity were
evaluated.Different concentrations (5,15,25) mg/ml of these extracts were prepared
and their antagonistic activity was studied, and the resulted inhibition effects in ( %)
of concentration of chlorophyll(a) after 12 days was evaluated.
Results showed that Chloroccumhumicola was the most sensitive to these extracts.
However, Anabaena circinalis wa

The current research involves psychological pressure (educational,environment andemotionly) for secondary level to 2013-2014.This research includes comparison among students who are trained and not trained  in physical education .The sample is(126) students from each gender from first education.Al-Karkh and the research found out that physical education  has an effect in lessing emotional and educational in a big degree in student in secondary  which affect them  positively in their  study.                                     &n

In this article, we introduce a class of modules that is analogous of generalized extending modules. First  we define a module M to be a generalized ECS if and only if for each ec-closed submodule A of M, there exists a direct summand D of M such that  is singular, and then we locate generalized ECS between the other extending generalizations. After that we present some of characterizations of generalized ECS condition. Finally, we show that the direct sum of a generalized ECS need not be generalized ECS and deal with decompositions for be generalized ECS concept.