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

Abstract:

Purpose\The researcher paper aims to determine the impact of information technology on the job performance, for Iraq private ban as through the use of technology dimensions of job performance.

The aim of this research: this study aims to discuss the importance of information technology and its role in achieving job performance and its impact on the Iraq banking sector design/ methodology/ approach used entrance design/methodology/approach- pilot, the questionnaire was used to collect data in order to develop a model to measure reliably and correctly to the variables of information technology and job performance, and hypotheses were tested through the use of some statisti

This paper presents the synthesis and study of some new mixed-ligand complexes containing nicotinamide(C6H7N2O) symbolized (NA) and phenylalanine (C9H11NO2)symbolized (pheH)] with some metal ions. The resulting products were found to be solid crystalline complexes which have been characterized by :Melting points, Solubility, Molar conductivity. determination the percentage of the metal in the complexes by flame(AAS), magnetic susceptipibility, Spectroscopic Method [FT-IR and UV-Vis]. The proposed structure of the complexes using program , chem office 3D(2006) . The general formula have been given for the prepared complexes : [M(NA)2(phe)]cl M(II): Mn(II) ,Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) & Hg(II)). NA = Nicotinamide= C6

This study was aimed to determine the impact of Conocarpus erectus L. compost fertilizer, and some micronutrients on growth and production of potato. This research was conducted at one of the fields of the College of Agricultural Engineering Sciences - University of Baghdad. The experiment was implemented using factorial arrangement (4X3X3) within randomized complete block design with three replicates. Conocarpus fertilizer was represented the first factor with three levels (7.5, 15, 30 ton.ha-1), which symbolized (C2, C3, C4). Chemical fertilizer as recommended dose as a control, which symbolized (C1). The second factor was foliar spraying with three levels of iron (0, 100, 200 mg.L-1), which symbolized (F0, F1, F2). The third fact

To investigate the effect of spraying some plant extraction and anti-oxidants on growth and yield of two cultivars of sunflower, a field experiment was conducted during fall season of 2009 and spring season of 2010 at the Experimental Farm, Department of Field Crop Science, College of Agriculture/ University of Baghdad. RCBD with three replications as factorial at two factors was used. First factor was cultivars Akmar and Shmoss, second was spraying with extraction of karkade at 25%, liquorices at 50%, vitamin C at concentration 1.5 mg.l-1 and nutrient which content 15 elements at concentration 15 % in addition to control treatment which sprayed with distilled water only. The result showed no significant differences between the two cultivar

This paper presents the synthesis and study of some new mixed-liagnd complexes containing nicotinamide(C6H7N2O) symbolized (NA) and phenylalanine (C9H11NO2)symbolized (pheH)] with some metal ions. The resulting products were found to be solid crystalline complexes which have been characterized by :Melting points, Solubility, Molar conductivity. determination the percentage of the metal in the complexes by flame(AAS), magnetic susceptipibility, Spectroscopic Method [FT-IR and UV-Vis]. The proposed structure of the complexes using program , chem office 3D(2006) . The general formula have been given for the prepared complexes :[M(NA)2(phe)]cl M(II): Mn(II) ,Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) & Hg(II) . NA = Nicotinamide= C6H7N2O Phe -

This work concerns the thermal and sound insulation as well as the mechanical properties of polymer matrix composite reinforced with glass fibers. These fibers may have dangerous effect during handling, for example the glass fibers might cause some damage to the eyes, lungs and even skin. For this reason the present work, investigates the behavior of polymer composite reinforced with natural fibers (Plant fibers) as replacement to glass fibers. Unsaturated Polyester resin was used as matrix material reinforced with two types of fibers, one of them is artificial (Glass fibers) and the other type is natural (Jute, Fronds Palm and Reed Fibers) by hand lay-up technique. All fibers are untreated with any chemical solvent. The Percentage of mi

In this paper some chalcones (C1-C8) are prepared based on the reaction of one mole of substituted acetophenone with one mole of substituted benzaldehydes in the presence of (40%) sodium hydroxide as a base. Pyrazolines (P1–P8) are prepared from the reaction of chalcones (C1-C8) with hydrazine hydrate. Isoxazoline (I1-I8) is prepared from the reaction of chalcones (C1-C8) with hydroxyl amine hydrochloride in the presence of (10%) sodium hydroxide as a base. These compounds are characterized by using various physical and spectral methods. The compounds are screened for their in vitro antibacterial activity using gram-positive bacteria and gram-negative bacteria. Several derivatives of pyrazolines and isoxazolines are produced well to moder

The research emphasizes importance of preliminary drawings in design of any product. Therefore, using of simulation as tools for visual thinking in developing drawing and design skills. So that practice of drawing by hand, considering shape of ideas in first stage of visualizations, and practice of its techniques and continuous training.
Hence, the research problem arose with the role of simulation method for developing preliminary sketches in the sample of students of the Product Design Department at the College of Design and Art, PNU, as it is important tool for visual thinking that helps the designer in designing and producing innovative artistic works.
Therefore, the research axes, a number of findings and recommendations were