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 purpose of the study is to identify the teaching techniques that mathematics' teachers use due to the Brain-based learning theory. The sample is composed of (90) teacher: (50) male, (40) female. The results have shown no significant differences between male and female responses' mean. Additionally, through the observation of author, he found a lack of using Brain-based learning techniques. Thus, the researcher recommend that it is necessary to involve teachers in remedial courses to enhance their ability to create a classroom that raise up brain-based learning skills.  

    Smishing is the delivery of phishing content to mobile users via a short message service (SMS). SMS allows cybercriminals to reach out to mobile end users in a new way, attempting to deliver phishing messages, mobile malware, and online scams that appear to be from a trusted brand. This paper proposes a new method for detecting smishing by combining two detection methods. The first method is uniform resource locators (URL) analysis, which employs a novel combination of the Google engine and VirusTotal. The second method involves examining SMS content to extract efficient features and classify messages as ham or smishing based on keywords contained within them using four well-known classifiers: support vector machine (SVM), random

The accuracy of IRI- 2012 and VOACAP models during high solar activity level have been tested to know which of them is more accurate in predicting hourly foF2 values for three Iraqi cities (Baghdad, Mosul and Basrah). The results indicated that the accuracy of them increases for all hours during Spring and Summer and decreases during Winter and Autumn especially at hours near to sunrise; i.e., both of two models have the same accuracy. And that the foF2 values predicted by VOACAP model are higher than that predicted by IRI- 2012 model for all seasons.

The purpose of this research is to a treatment the impact of Views outliers to the estimators of a distributed arrival and service to the theory of queues and estimate the distribution parameters depending on the robust estimators, and when he was outliers greatest impact in the process of estimating the both distributions mentioned parameters, it was necessary to use way to test that does these data contain abnormal values ​​or not? it was used the method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers , it shows that there are views abnormal (outliers ) in the estimators of each of the distributional arrival and service, which have a significant impact on the calculation of these estimato

The forensic evidence important for the sources of legislation after the book of God Almighty and the Sunnah of the purified, including what is agreed upon in the protest, which is the book and the Sunnah and consensus, and what is different in the protest, such as measurement and approval and say companions and interests sent, and that the approval of the evidence that did not agree Accordingly, the terms of the fundamentalists differed and their definition differed with the similarity between each other, and the approval in some schools is an argument is not considered as the Shaafa'is, so it may correspond to measurement with them, but the approval at the tap and those who agree is a hidden measurement is likely to clear measurement,I

COVID-19 is a disease that has abnormal over 170 nations worldwide. The number of infected people (either sick or dead) has been growing at a worrying ratio in virtually all the affected countries. Forecasting procedures can be instructed so helping in scheming well plans and in captivating creative conclusions. These procedures measure the conditions of the previous thus allowing well forecasts around the state to arise in the future. These predictions strength helps to make contradiction of likely pressures and significances. Forecasting procedures production a very main character in elastic precise predictions. In this case study used two models in order to diagnose optimal approach by compared the outputs. This study was introduce

Treated effluent wastewater is considered an alternative water resource which can provide an important contribution for using it in different purposes, so, the wastewater quality is very important for knowing its suitability for different uses before discharging it into fresh water ecosystems. The wastewater quality index (WWQI) may be considered as a useful and effective tool to assess wastewater quality by indicating one value representing the overall characteristic of the wastewater. It could be used to indicate the suitability of wastewater for different uses in water quality management and decision making. The present study was conducted to evaluate the Al-Diwaniyah sewage treatment plant (STP) effluent quality based on wastewa

A 3D geological model is an essential step to reveal reservoir heterogeneity and reservoir properties distribution. In the present study, a three-dimensional geological model for the Mishrif reservoir was built based on data obtained from seven wells and core data. The methodology includes building a 3D grid and populating it with petrophysical properties such as (facies, porosity, water saturation, and net to gross ratio). The structural model was built based on a base contour map obtained from 2D seismic interpretation along with well tops from seven wells. A simple grid method was used to build the structural framework with 234x278x91 grid cells in the X, Y, and Z directions, respectively, with lengths equal to 150 meters. The to