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 aim of the study is to identify the stage of both decentralized performance and organizational confidence with through those responsible the decentralized work of officials in organizing and managing local championships affiliated with the Iraqi Athletics Federation from their perspective. The study employed a descriptive approach using a correlational method on a sample of those managing local championships of the Iraqi Athletics Federation, including members , coaches, referees, and the president of the central administrative board, as well as the members and presidents of the subfederations for the sports (2020/2021).

In this study, dead and live anaerobic biomass was used in biosorption of Pb(II), Cr(III) and Cd(II) ions from a synthetic wastewater. The biosorption was investigated by batch adsorption experiments. It was found that, the biosorption capacities were significantly affected by biosorbent dosage. The process follows Langmuir isotherm (regression coefficient 0.995, 0.99 and 0.987 for Pb(II), Cr(III) and Cd(II) ions, respectively, onto dead anaerobic biomass) model with uniform distribution over the biomass surface. The experimental uptake capacity was 51.56, 29.2 and 28 mg/g for Pb(II), Cr(III) and Cd(II), respectively, onto dead anaerobic biomass, compared with 35, 13.6 and 11.8 mg/g for Pb(II), Cr(III) and Cd(II), respectively, onto live

The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduc

The article provides a comparative analysis of comparisons in Russian and Arabic, aimed at identifying their structural, typological, and functional-pragmatic features. The study is based on a systematic approach to the analysis of linguistic means of expressing comparisons in two differ- ent linguistic cultures. The article analyzes the main structural components of comparisons, their classification, and their cognitive and aesthetic functions. The results of the study demonstrate the deep cultural conditioning of comparative constructions and their important role in representing the specific features of the respective linguistic cultures.

In this study, Titanium Dioxide Nanoparticles were synthesized by an easy and eco-friendly technique (green synthesis) using green tea leaves (Camillia sinensis), Nanoparticles were analyzed using structural and optical analysis, the X-ray pattern showed that Titanium Dioxide NPs had a tetragonal structure with (Face Centered Tetragonal) FCT crystal structure, the UV-visible recorded an absorbance peak near 350 nm and calculated energy band gap was 3.5 eV, all measurements were proved the purity and Nano size of prepared Nanoparticles. Biochemical parameters evaluation also mentioned in this research, these analyzes showed that Titanium Dioxide nanoparticles in particular dose (50 mg/kg) have the ability to reduce blood glucose

Background: Obesity and dental caries are multifactorial diseases related to poor eating habits and show a close relationship with the sociodemographic characteristics of individuals presenting these diseases. This research aimed to investigate the severity of dental caries among group of obese boys aged 12 year in relation to salivary interleukin-6 (IL-6) and C-reactive protein (CRP) of unstimulated whole saliva in comparison with normal weighted boys of the same age. Materials and Methods: The study group included 40 obese boys, with an age of 12 year. The control group included 40 normal weighted boys of the same age. The total sample involved for nutritional status assessment using Body Mass Index specific for age and gender according t

Three-dimensional nonlinear thermal numerical simulations are conducted for the friction stir welding (FSW) of AA 7020-T53. Three welding cases with tool (rotational and travel) speeds of 900rpm-40mm/min, 1400rpm-16mm/min and 1400rpm-40mm/in are analyzed. The objective is to study the variation of transient temperature in a friction stir welded plate of 5mm workpiece thickness. Based on the experimental records of transient temperature at several specific locations during the friction stir welding process for the AA 7020-T53, thermal numerical simulation is developed. The numerical results show that the temperature field in the FSW process is symmetrically distributed with respect to the welding line, increasing travel speed decreasing tran