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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

The rotor dynamics generally deals with vibration of rotating structures. For designing rotors of a high speeds, basically its important to take into account the rotor dynamics characteristics. The modeling features for rotor and bearings support flexibility are described in this paper, by taking these characteristics of rotor dynamics features into standard Finite Element Approach (FEA) model. Transient and harmonic analysis procedures have been found by ANSYS, the idea has been presented to deal with critical speed calculation. This papers shows how elements BEAM188 and COMBI214 are used to represent the shaft and bearings, the dynamic stiffness and damping coefficients of journal bearings as a matrices have been found

The exploitation of all available resources and benefiting from them is one of the most important problems facing the decision makers at the present time. In order to exploit these resources, it is necessary to organize the conflicting objectives, which is the main work in the project management, which enables the development of a plan that decision makers can use to shorten the total completion time and reduce the total cost of the project. Through the use of modern scientific techniques, and therefore the researcher using the critical path method using the technology of programming goals to find more efficient ways to make appropriate decisions where the researcher worked to solve the problems in the construction of the Departm

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

Temporomandibular disorders (TMDs) were investigated in 143 pretreatment orthodontic patients (43 males and 102 females) whose age ranged between 10-25 years at the College of Dentistry, University of Baghdad, Iraq. The study was undertaken to elucidate the prevalence and severity of TMDs in malocclusion patients and to defme the relationships between malocclusion and TMDs. The clinical signs and subjective symptoms were recorded according to the principles introduced by Helkimo (1974b). Subjective symptoms were reported by 65.7% of the patients with 22.40/0 described as severe, and the most common symptoms were TMJ sounds and feeling offatigue. Clinical signs were observed in 81.8% of the sample with 22.4 and 6.3% described as moderate and

As harmony with modernized environmental developments which were appeared within economical , banking areas with what accompanied of chances or challenges , the matter is required to face those modernizations , adaptation with them , as considering them strength points not weak points , and these developments banking marketing as it should be on the Iraqi public banks and private and hybrid to take advantage of this process to increase excellence and the expansion of the banking business opportunities, , enlarge in the banking businesses especially the banking transaction are distinguished by serious competition & strong between banks , and the final result is to serve Iraqi banking system & customers that the national economy ta

Rutting in asphalt mixtures is a very common type of distress. It occurs due to the heavy load applied and slow movement of traffic. Rutting needs to be predicted to avoid major deformation to the pavement. A simple linear viscous method is used in this paper to predict the rutting in asphalt mixtures by using a multi-layer linear computer programme (BISAR). The material properties were derived from the Repeated Load Axial Test (RLAT) and represented by a strain-dependent axial viscosity. The axial viscosity was used in an incremental multi-layer linear viscous analysis to calculate the deformation rate during each increment, and therefore the overall development of rutting. The method has been applied for six mixtures and at different tem

Risks are confronting the foundations of buildings and structures when exposed to earthquakes which leads to high displacements that may cause the failure of the structures. This research elaborates numerically the effect of the earthquake on the vertical and lateral displacement of footing resting on the soil. The thickness of the footing and depth of soil layer below the footing was taken as (0.5, 1.0, and 2.0 m) and (10, 20 and 40m), respectively. The stiffness ratio of soil to footing was also elaborated at 0.68, 0.8, 1.0, and 1.7. The results showed an increase in the verticle displacement of footing as the duration of the earthquake increases. The increase of soil layer thickness below the footing leads to a reduction in the vertical

<div><p><em>This study investigates the use of the speech act of request by </em><em>Iraqi EFL (English as a foreign language) learners </em><em>in student-professor e-mail communication. It aims to examine request strategies and internal modifications in academic requests in e-mail. There has been little investigation of the issue of an academic request made by Arab EFL learners to a higher status person via an authentic data. Thus, this study intends to provide more investigation of the strategies and internal modifiers that are produced by Iraqi EFL learners when they interact with their professors via e-mail. However, this study adapts the CCSARP (cross-cultural speech act realization pr