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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

Conjugate heat transfer has significant implications on heat transfer characteristics, particularly in thick wall applications and small diameter pipes. In this study, a three-dimensional numerical investigation was carried out using commercial CFD software “ANSYS FLUENT” to study the influence of conjugate heat transfer of laminar flow in mini channels at constant heat flux wall conditions. Two parameters were studied and analyzed: the wall thickness and thermal conductivity and their effect on heat transfer characteristics such as temperature profile and Nusselt number. Thermal conductivity of (0.25, 10, 202, and 387) W/m²C and wall thickness of (1, 5, and 50) mm were used for a channel of (1*2) mm cross

In this work Nano crystalline (Cu2S) thin films pure and doped 3% Al with a thickness of 400±20 nm was precipitated by thermic steaming technicality on glass substrate beneath a vacuum of ~ 2 × 10− 6 mbar at R.T to survey the influence of doping and annealing after doping at 573 K for one hour on its structural, electrical and visual properties. Structural properties of these movies are attainment using X-ray variation (XRD) which showed Cu2S phase with polycrystalline in nature and forming hexagonal temple ,with the distinguish trend along the (220) grade, varying crystallites size from (42.1-62.06) nm after doping and annealing. AFM investigations of these films show that increase average grain size from 105.05 nm to 146.54 nm

 The integration of AI technologies is revolutionizing various aspects of the apparel and textile industry, from design and manufacturing to customer experience and sustainability. Through the use of artificial intelligence algorithms, workers in the apparel and textile industry can take advantage of a wealth of opportunities for innovation, efficiency and creativity.
The research aims to display the enormous potential of artificial intelligence in the clothing and textile industry through published articles related to the title of the research using the Google Scholar search engine. The research contributes to the development of the cultural thought of researchers, designers, merchants and the consumer with the importance of integ

In the present study, thin films of organic semiconductors Nickel PhthalocyanineTetrasulfonic Acid Tetrasodium Salt (NiPcTs) and inorganic semiconductor (CdS) prepared from the mixing of liquids for thesetwomaterials with different size ratios by the spin coating method on pre-patterned (Fluorine-doped Tin Oxide) FTO coated glass substrates and then the manufacture of solar cells. The properties of solar cells the study through the optical properties (absorption spectra, absorption coefficient, power gap) and electrical characteristics (continuous onductivity, Hall Effect and cell efficiency measurements) and Was obtainedThe efficiency of a multiple solar cell ranging from (0.16-13.2 %)

Soils that cause effective damages to engineer structures (such as pavement and foundation) are called problematic or difficult soils (include collapsible soil, expansive soil, etc.). These damages occur due to poor or unfavorited engineering properties, such as low shear strength, high compressibility, high volume changes, etc. In the case of expansive soil, the problem of the shrink-swell phenomenon, when the soil reacts with water, is more pronounced. To overcome such problems, soils can be treated or stabilized with many stabilization ways (mechanical, chemical, etc.). Such ways can amend the unfavorited soil properties. In this review, the pozzolanic materials have been selected to be presented and discussed as chem

In this work, a novel design for the NiO/TiO2 heterojunction solar cells is presented. Highly-pure nanopowders prepared by dc reactive magnetron sputtering technique were used to form the heterojunctions. The electrical characteristics of the proposed design were compared to those of a conventional thin film heterojunction design prepared by the same technique. A higher efficiency of 300% was achieved by the proposed design. This attempt can be considered as the first to fabricate solar cells from highly-pure nanopowders of two different semiconductors.