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

Edward Albee's career extends to more than fifty years during which he has exposed different images of male and female protagonists  mostly within the same frame; domestic instability.  Albee's men and women are middle-class couples who find themselves entrapped in a meaningless world. Most, if not all, of Albee's men are detached from their wives due to existential problems or middle- age crises. Women, therefore find themselves obliged to sustain their husbands and marriages alone. Women in Albee's élan are cynical, frustrated, articulate as well as brave, strong and domineering.

    Marriage Play is one of Albee’s works that tackled such  image of these women. The play was comm

Background Median sternotomy is the gold standard incision for most cardiac operations. However, with the advent of minimal invasive surgery, a new approach emerged in cardiac surgery named mini-sternotomy and has been successfully used to perform a variety of operations.

 The aim of this paper is to present our experience of using mini-sternotomy to harvest the left internal mammary artery (LIMA) for off-pump revascularization of the left anterior descending artery (LAD)

 Methodology Over a 2-year period (October 2012-October 2014), 100 patients underwent coronary artery bypass grafting (CABG) via conventional median sternotomy (CMS) (n=80) and mini-sternotomy (MS) (n=20). The

Background: The frontal sinus area can be used as a diagnostic aid to recognize mouth breather subjects. The aims of this study were to determine the gender difference in each group, to compare the frontal sinus area between mouth breather and nasal breather group, and to verify the presence of correlation between the frontal sinus area and the cephalometric skeletal measurements used in this study. Materials and Methods: Cephalometric radiographs were taken for 60 adults (30 mouth breathers and 30 nasal breathers) age range (18-25), for each group 15 males and 15 females, in the orthodontic clinic in the college of Dentistry at Baghdad University. The control group (nasal breather) with skeletal class I and ANB angle ranged between 2-4º,

Background: Oral health is a mirror of general health. During pregnancy, oral health is affected by changes in saliva and oral hygiene measures which may lead to more dental caries.

Objective: Assess oral health status in relation to salivary antimicrobial peptides in pregnant women.

Subjects and Method: This cross sectional study was carried out in different primary health care centers in Rusafa sectors/ Baghdad city. The total sample included was 80 women (their  age range from 21-30). The study group consisted of 40 pregnant women: half of them were in the first trimester and  others were in third trimester, while the control group included 40 non-pregnant married fem

A harvested prey-predator model with infectious disease in preyis investigated. It is assumed that the predator feeds on the infected prey only according to Holling type-II functional response. The existence, uniqueness and boundedness of the solution of the model are investigated. The local stability analysis of the harvested prey-predator model is carried out. The necessary and sufficient conditions for the persistence of the model are also obtained. Finally, the global dynamics of this model is investigated analytically as well as numerically. It is observed that, the model have different types of dynamical behaviors including chaos.

The research aimed at designing a rehabilitation program using electric stimulation for rehabilitating knee joint working muscles as a result of ACL tear using an apparatus developed by the researchers that stimulate the muscle vibration and work as well as the ability to rehabilitate the join in shorter periods. In addition to that, it aimed at identifying the effect of this program on rehabilitating the knee joint working muscles. The researchers used the experimental method on Baghdad clubs’ players who suffer from complete knee joint ACL tear aged (19 – 24) years old. The results showed that the training program developed the working muscles significantly achieving normal levels of activity.

The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv