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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

Reverse osmosis membrane desalination is one of the most significant water treatments that is used to offer freshwater. The aim of this research is to study the effect of controlling the value of the zeta potential on the suspended particles in the water and the proximity of the membrane surfaces in the colloidal solution, to keep the water stable electrically and disperse the colloidal particles. To achieve this aim, the experimental study was conducted in the Sanitary Engineering Laboratory, in the engineering college - University of Baghdad. Two systems were set up, one worked normally and the other worked by using the zeta rod placed before the reverse osmosis membrane. The results showed that the effect of the zeta rod increas

In this Paper, we proposed two new predictor corrector methods for solving Kepler's equation in hyperbolic case using quadrature formula which plays an important and significant rule in the evaluation of the integrals. The two procedures are developed that, in two or three iterations, solve the hyperbolic orbit equation in a very efficient manner, and to an accuracy that proves to be always better than 10-15. The solution is examined with and with grid size , using the first guesses hyperbolic eccentric anomaly is and , where is the eccentricity and is the hyperbolic mean anomaly.

Biodiversity, biological diversity, biological diversity, biological diversity, biological diversity, biological diversity, biological diversity (by developmental factors) environmental factors and environmental factors environmental factors and environmental factors and environmental factors Correlation between biology and the succession of geological and historical factors of living organisms and geological and historical factors to the site and what It is surrounded by natural and tourist attractions and the pursuit of scientific methods in order to advance the studies of biological diversity in the region .

In this work, the antibacterial effectiveness of face masks made from polypropylene, against Candida albicans and Pseudomonas aeruginosa pathogenic was improved by soaking in gold nanoparticles suspension prepared by a one-step precipitation method. The fabricated nanoparticles at different concentrations were characterized by UV-visible absorption and showed a broad surface Plasmon band at around 520 nm. The FE-SEM images showed the polypropylene fibres highly attached with the spherical AuNPs of diameters around 25 nm over the surfaces of the soaked fibres. The Fourier Transform Infrared Spectroscopy (FTIR) of pure and treated face masks in AuNPs conform to the characteristics bands for the polypropylene bands. There are some differences

Background: Sprite coding is a very effective technique for clarifying the background video object. The sprite generation is an open issue because of the foreground objects which prevent the precision of camera motion estimation and blurs the created sprite. Objective: In this paper, a quick and basic static method for sprite area detection in video data is presented. Two statistical methods are applied; the mean and standard deviation of every pixel (over all group of video frame) to determine whether the pixel is a piece of the selected static sprite range or not. A binary map array is built for demonstrating the allocated sprite (as 1) while the non-sprite (as 0) pixels valued. Likewise, holes and gaps filling strategy was utilized to re

In this paper, the method of estimating the variation of Zenith Path Delay (ZPD) estimation method will be illustrate and evaluate using Real Time Kinematic Differential Global Positioning System (RTK-DGPS). The GPS provides a relative method to remotely sense atmospheric water vapor in any weather condition. The GPS signal delay in the atmosphere can be expressed as ZPD. In order to evaluate the results, four points had been chosen in the university of Baghdad campus to be rover ones, with a fixed Base point. For each rover position a 155 day of coordinates measurements was collected to overcome the results. Many models and mathematic calculations were used to extract the ZPD using the Matlab environment. The result shows that the ZPD valu