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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

Enhancing quality image fusion was proposed using new algorithms in auto-focus image fusion. The first algorithm is based on determining the standard deviation to combine two images. The second algorithm concentrates on the contrast at edge points and correlation method as the criteria parameter for the resulted image quality. This algorithm considers three blocks with different sizes at the homogenous region and moves it 10 pixels within the same homogenous region. These blocks examine the statistical properties of the block and decide automatically the next step. The resulted combined image is better in the contras

Knowledge of the mineralogical composition of a petroleum reservoir's formation is crucial for the petrophysical evaluation of the reservoir. The Mishrif formation, which is prevalent in the Middle East, is renowned for its mineralogical complexity. Multi-mineral inversion, which combines multiple logs and inversions for multiple minerals at once, can make it easier to figure out what minerals are in the Mishrif Formation. This method could help identify minerals better and give more information about the minerals that make up the formation. In this study, an error model is used to find a link between the measurements of the tools and the petrophysical parameters. An error minimization procedure is subsequently applied to determine

This research aims to determine the importance of the role that agile leadership plays in supporting programs and areas of investment in human capital, as it is the most important type of capital that the organization possesses and achieves returns that are many times the cost it bears, due to its rare and valuable characteristics. Through six behaviours: (humility behaviour, calm behaviour, wisdom behaviour, patience behaviour, objectivity behaviour, trust behaviour). As for investment in human capital, it was measured through its four elements (skills, knowledge, capabilities, experiences). Despite this, the researched organizations suffer from a decrease in awareness of the importance of this type of investment and the role of

Artificial intelligence (AI) is entering many fields of life nowadays. One of these fields is biometric authentication. Palm print recognition is considered a fundamental aspect of biometric identification systems due to the inherent stability, reliability, and uniqueness of palm print features, coupled with their non-invasive nature. In this paper, we develop an approach to identify individuals from palm print image recognition using Orange software in which a hybrid of AI methods: Deep Learning (DL) and traditional Machine Learning (ML) methods are used to enhance the overall performance metrics. The system comprises of three stages: pre-processing, feature extraction, and feature classification or matching. The SqueezeNet deep le

        End Stage Renal Disease is a well-known global public health problem. Maintenance hemodialysis is considered a life-saving treatment for patients with such disease. This treatment method that requires patients to be adherent to hemodialysis attendance, dietary and fluid recommendations as well as adherence to prescribed medications to ensure success. The aim of the current study was to assess adherence, perception, and counseling among hemodialysis patients to different modalities of treatment (fluid restriction, dietary recommendations, medications, and hemodialysis schedules). A cross-sectional study carried out on hemodialysis patients who attended to the dialysis centers at al- Karama teachi

This study aims to identify the degree of Arabic language teachers at the secondary stage possessing the teaching competencies necessary to develop the skills of literary savor among their students from the perception of educational leaders in Bisha Province. To achieve the objectives of the study, the descriptive approach was used by adopting a comprehensive survey method. The study sample consisted of (48) school principals and Arabic language supervisors in Bisha Province who supervise the teaching of Arabic language at the secondary level in Bisha Province. The necessary data was collected using a questionnaire. The results of the study revealed that the evaluation of the study sample for the degree to which Arabic language teachers

This study has been carried out in the animal field of the college of agricultural engineering sciences, university of Baghdad, for the period from 12/15/2021 to 1/26 /2022 for 42 d, to investigate the effect of adding different levels of ellagic acid to the diet of broilers, on some physiological characteristics &  oxidation indicators in meat compared to vitamin C in meat,  225 Ross 308 chicks were used, divided randomly to five treatments such us: T1: control group without additives to diet, &  the other T2, T3, T4 was added  ellagic  acid (

Background: With the increasing demands for adult orthodontics, a growing need arises to bond attachments to porcelain surfaces. Optimal adhesion to porcelain surface should allow orthodontic treatment without bond failure but not jeopardize porcelain integrity after debonding.The present study was carried out to compare the shear bond strength of metal bracket bonded to porcelain surface prepared by two mechanical treatments and by using different etching systems (Hydrofluoric acid 9% and acidulated phosphate fluoride 1.23%). Materials and Methods: The samples were comprised of 60 models (28mm *15mm*28mm) of metal fused to porcelain (feldspathic porcelain). They were divided as the following: group I (control): the porcelain surface left u