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Accounting Mining Data Using Neural Networks (Case study)
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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

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact assessment of strategic goods on government grants and as a result of activity: An analytical study at the General Company of grain trading
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  In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight&n

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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The Effect of Different Types of Separating Medium On Some Physical Properties of Processing Acrylic Denture-base with Two Investment Materials: A comparative Study
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Objective(s): In the present study, glycerin is used as a substitute for tin-foil and cold mold seal (Alginate mould seal)
in the process of curing heat and cold-cure acrylic resin denture base against stone and plaster.
Methodology: 60 specimens were prepared from heat-cure acrylic resin and cold-cure acrylic resin denture base. The
study includes 12 groups of specimens depending on the type of processing, investment material and type of
separating medium that are used in curing process. Each group of them contains 5 specimens for each test.
Some of physical properties of the processed acrylic denture base that (water sorption and solubility) have been
compared with those processed using tin-foil and tin-foil substitut

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Digital Communication: The Future of Identity in Arab TV Drama: A Field Study on a Sample of Arab Society in the UAE in 2017
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The digital communication of a product of communication and information revolution. It is characterized by accurate and comprehensive in its services and its effects, which brought changes in the structure of many communities and their organizational structures. They have significant impacts on the social systems and social relations, especially in the Arab societies, which are the focus of the globalized Western media, for many reasons: economical, political , cultural and social.
According to this perception, the Arab identity has become in an encounter with big challenges by the globalized media of trade and the media, which aims to achieve greater profits because of identity and its importance to the communities. This occurs par

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Publication Date
Mon Jul 14 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Aging effect of different types of composite resin restoration on shear bond strength to different orthodontic adhesives with sapphire bracket (In vitro comparative study)
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Background: This study was performed to determine the effect of aging of different types of composite material restorations on: Shear bond strength (SBS) to light cure and no mix chemical cure orthodontic adhesives with sapphire bracket and the debonding failure sites. Materials and methods: One hundred forty four composite disks were made from three different composite resin materials which are: 3M Filtek Z250, 3M filtek Z350 and 3M Valux plus, each group with (48) disks each, then according to the duration of storage each group was subdivided into two equal groups one of them stored for one day and the other was stored for one month, then each group was further subdivided into two equal subgroups with (12) disks each one bonded with ligh

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Publication Date
Mon Apr 04 2016
Journal Name
European Journal Of Oral Sciences
Experimental polyethylene-hydroxyapatite carrier-based endodontic system: an in vitro study on dynamic thermomechanical properties, sealing ability, and measurements of micro-computed tomography voids
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The dynamic thermomechanical properties, sealing ability, and voids formation of an experimental obturation hydroxyapatite-reinforced polyethylene (HA/PE) composite/carrier system were investigated and compared with those of a commercial system [GuttaCore (GC)]. The HA/PE system was specifically designed using a melt-extrusion process. The viscoelastic properties of HA/PE were determined using a dynamic thermomechanical analyser. Human single-rooted teeth were endodontically instrumented and obturated using HA/PE or GC systems, and then sealing ability was assessed using a fluid filtration system. In addition, micro-computed tomography (μCT) was used to quantify apparent voids within the root-canal space. The data were statistically analys

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Publication Date
Thu Jul 02 2015
Journal Name
Diyala Journal For Pure Sciences
Synthesis and characterization of new bidentate chalcone ligand type (NO) and its MnІІ, CoІІ, NiІІ and CuІІ complexes with study of their antibacterial activity
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The aim of the work is synthesis and characterization of new bidentate chalcone ligand type (NO):[(E)-1-(3-aminophenyl)-3-(4-chlorophenyl) prop-2-en-1-one] [H2L], from the reaction of 3-amino acetophenone with 4-chloro benzaldehyde to produce the ligand [H2L], the reaction was carried out in ethanol as a solvent under stirring. The prepared ligand [H2L] was characterized by FT-IR, UV-Vis spectroscopy, 1H, 13C-NMR spectra, Mass spectra, (C.H.N) and melting point. The complexes of ligand [H2L] were prepared with metal ion M(Π).Where M(Π) = (Mn ,Co ,Ni and Cu) at reflux ,using ethanol as a solvent and KOH as a base with molecular formula [M (H2L)2] +2 where: H2L= (C15H12NOCl). All the complexes were characterized by spectroscopic met

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Publication Date
Tue Apr 30 2019
Journal Name
International Journal Of Environmental Research
A Comparative Study for the Identification of Superior Biomass Facilitating Biosorption of Copper and Lead Ions: A Single Alga or a Mixture of Algae
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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Extraction and Estimation of β-carotene Pigment from Some Species of The Genus Rhodotorula and Study The Ability to Increas Their Production By Mutagenesis
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Beta-carotene pigment was extracted from 6 strains collected from different sources related to some species of the genus Rhodotorula sp. The maximum productivity was in the strain Rhodotorula  mucilaginosa BA61 with amount 10.25 gm/l. The minimum productivity was from the strain R. minuta BA78 with amount 5.39 gm/l. The effects of the chemical mutagen (MNNG) and the physical mutagen (UVC) on the viability of the strains was studied. The results revealed that the chemical mutagen (MNNG) with the concentration 0.2 mg/ml has the clear effect on the viability of the strains , which killing percentage reached to 65.91% in the strain R. minuta BA78. Results of the study of mutagenesis with UVC showed that increase in killing percentage fo

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Comparative Evaluation of the Effect of Different Universal Adhesives and Bonding Techniques on the Marginal Gap of Class I Composite Restoration (A SEM Study)
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Background: With the increase in composite material use in posterior teeth, the concerns about the polymerization shrinkage has increased with the concerns about the formation of marginal gaps in the oral cavity environment. New generation of adhesives called universal adhesive have been introduced to the market in order to reduce the technique sensitive bonding procedures to give the advantage of using the bonding system in any etching protocol without compromising the bonding strength. The aim of the study was to study marginal adaptation of two universal adhesives (Single bondâ„¢ Universal and Prime and Bond elect) using 3 etching techniques under thermal cycling aging. Materials and Methods: Forty-eight sound maxillary first premola

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Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study on the Effect of Insertion of Copper Lessing Rings in Phase Change Material (PCM) on the Performance of Thermal Energy Storage Unit
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Abstract

One of the most suitable materials to be used in latent heat thermal energy storage system (LHTES) are Phase change materials, but a problem of slow melting and solidification processes made many researchers focusing on how to improve their thermal properties. This experimental work concerned with the enhancing of thermal conductivity of phase change material. The enhancing method was by the addition of copper Lessing rings in phase change material (paraffin wax). The effect of diameter for the used rings was studied by using two different diameters (0.5 cm and 1cm). Also, three volumetric percentages of rings addition (3%, 6% and 10%) were tested for each diameter. The discharging process was done with

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