Preferred Language
Articles
/
jeasiq-1642
Accounting Mining Data Using Neural Networks (Case study)
...Show More Authors

Business organizations have faced many challenges in recent times, most important of which is information technology, because it is widely spread and easy to use. Its use has led to an increase in the amount of data that business organizations deal with an unprecedented manner. The amount of data available through the internet is a problem that many parties seek to find solutions for. Why is it available there in this huge amount randomly? Many expectations have revealed that in 2017, there will be devices connected to the internet estimated at three times the population of the Earth, and in 2015 more than one and a half billion gigabytes of data was transferred every minute globally. Thus, the so-called data mining emerged as a technique that aims at extracting knowledge from huge amounts of data, based on mathematical algorithms, which are the basis for data mining. They are derived from many sciences such as statistics, mathematics, logic, learning science, artificial intelligence, expert systems, form-recognition science, and other sciences, which are considered smart and non-traditional.

The problem of the research states that the steady increase in the amount of data, as well as the emergence of many current areas that require different data due to the contemporary environment of business organizations today, make information systems unable to meet the needs of these current organizations, and this applies exactly to accounting information systems as they are the main system in business organizations today. These systems have been designed to meet specific needs that make it impossible today to meet the different needs according to the contemporary environment of business organizations today, as well as failing to deal with the amount of data generated by the information technologies.

The research proposes two main hypotheses. First, the adoption of accounting data mining leads to providing data that the accounting information system was unable to provide before, as well as to shortening the time and effort required to obtain it. Second, the adoption of accounting exploration of data enables the adoption of artificial intelligence methods in processing such data to provide useful information to rationalize decisions.

The research leads to a number of conclusions, including that the steady increase in the amount of data in general, and the accounting data in particular, makes dealing with traditional frameworks a very difficult issue and leads to loss of time and effort during extracting information. In addition, the emergence of many current variables as a result of changes in the work environment requires the presence of technical tools, which have enough flexibility to deal with them. Moreover, data mining tools have the ability to derive relationships based on their existing databases that were not available before.

The research presents a number of recommendations, most important of which is the need to adopt the model presented by the research, i.e., Multilayer Perception, a network that exists within the (SPSS) program, which allows the possibility to use this network easily in rationalizing the decision to choose implemented projects in the provincial councils

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Molecular Biology Research Communications
Association study of two single nucleotide polymorphisms rs10757278 and rs1333049 with atherosclerosis, a case-control study from Iraq
...Show More Authors

View Publication
Scopus (2)
Scopus
Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
أسلوب بيز في تحليل البيانات غير التامة
...Show More Authors

In this paper we will explain ,how use Bayesian procedure in analysis multiple linear regression model with missing data in variables X's  as the new method suggest , and explain some of missing  Patterns under missing mechanism , missing complete at random MCAR and compare Bayesian estimator with complete case estimator by use  simulation procedure .           

View Publication Preview PDF
Crossref
Publication Date
Sat Oct 08 2022
Journal Name
Aro-the Scientific Journal Of Koya University
Data Analytics and Techniques
...Show More Authors

Big data of different types, such as texts and images, are rapidly generated from the internet and other applications. Dealing with this data using traditional methods is not practical since it is available in various sizes, types, and processing speed requirements. Therefore, data analytics has become an important tool because only meaningful information is analyzed and extracted, which makes it essential for big data applications to analyze and extract useful information. This paper presents several innovative methods that use data analytics techniques to improve the analysis process and data management. Furthermore, this paper discusses how the revolution of data analytics based on artificial intelligence algorithms might provide

... Show More
View Publication
Scopus (23)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Solution of the electromechanical machining problem using the collocation method based on Bernstein polynomials
...Show More Authors

0

View Publication Preview PDF
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of the Iraqi dinar exchange rate on inflation and economic growth using the joint integration methodology "a standard study"
...Show More Authors

The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a maj

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the Phenomenon of monopoly according to the vision of Accounting
...Show More Authors

The research seeks to identify the factors affecting the monopoly and the possibility of measuring the phenomenon of economic ( monopolistic profit) accounted for and that the importance of research topic arising from the transformation of the majority of developing countries to the market economy, which represents the image of the capitalist economy, which is a monopoly, a stages that economy in its various forms, whether Market Worldwide sales monopoly or monopoly, which generates absolute monopolistic profits, which more or less affect on the overall economy of those countries than they should study the phenomenon of monopoly and its impact on the economies of those countries that still love to find her site reinforces its pos

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax penalties and their effectiveness in reducing the creative accounting practices: An Empirical Study of the General Commission for Taxes
...Show More Authors

The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

  1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of material flow cost accounting in reducing the cost of products - an applied study in Diyala State Company
...Show More Authors

Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
COVID-19 Diagnosis System using SimpNet Deep Model
...Show More Authors

After the outbreak of COVID-19, immediately it converted from epidemic to pandemic. Radiologic images of CT and X-ray have been widely used to detect COVID-19 disease through observing infrahilar opacity in the lungs. Deep learning has gained popularity in diagnosing many health diseases including COVID-19 and its rapid spreading necessitates the adoption of deep learning in identifying COVID-19 cases. In this study, a deep learning model, based on some principles has been proposed for automatic detection of COVID-19 from X-ray images. The SimpNet architecture has been adopted in our study and trained with X-ray images. The model was evaluated on both binary (COVID-19 and No-findings) classification and multi-class (COVID-19, No-findings

... Show More
View Publication Preview PDF
Scopus (8)
Scopus Clarivate Crossref
Publication Date
Sun Oct 11 2026
Journal Name
Journal Of Engineering
Image Compression Using 3-D Two-Level Techniques
...Show More Authors

In this paper three techniques for image compression are implemented. The proposed techniques consist of three dimension (3-D) two level discrete wavelet transform (DWT), 3-D two level discrete multi-wavelet transform (DMWT) and 3-D two level hybrid (wavelet-multiwavelet transform) technique. Daubechies and Haar are used in discrete wavelet transform and Critically Sampled preprocessing is used in discrete multi-wavelet transform. The aim is to maintain to increase the compression ratio (CR) with respect to increase the level of the transformation in case of 3-D transformation, so, the compression ratio is measured for each level. To get a good compression, the image data properties, were measured, such as, image entropy (He), percent root-

... Show More
View Publication