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

Autorías: Imad Kadhim Khlaif, Talib Faisal Shnawa. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2022. Artículo de Revista en Dialnet.

                           
 The Islamic religion approach Rabbani urges and seeks to bring happiness to people, as Allah says: ((We sent thee not all people glad tidings and a warner, but most people do not know)) Spa: State 28
   Islam looks at the concept of educational values ​​through positive behavior derived emerging through formal and informal education. The Islamic approach works on the basis of a systematic and clear rule in the form of an integrated system includes multiple areas. As the lead actor role as the desired position.
  Although 

Solid state blue laser source is a solid state laser include generation of IR laser light 1064 nm and companied with other wavelength 810 nm that invented from other active medium (Tm:ZBLAN) and non-linear crystal (CLBO) are used to generate fourth harmonic of the resultant wavelength 1874 nm that is blue laser light of 460nm. Several optical component have been designed by multilayer dielectric structure and anti reflection coating analysis. By using MATLAB soft ware, the simulation done and used the following non linear material (ZrO2, HfO2, MgO, SiO, Ta2O5 CaF2) and other linear material (ZnO, MgF2, GaAs, AlAs, BaF2, LiF, TiO2) as coating material. The result showed that as more quarter wave layers are added to the structure, the refl

  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

    The emergence of COVID-19 has resulted in an unprecedented escalation in different aspects of human activities, including medical education. Students and educators across academic institutions have confronted various challenges in following the guidelines of protection against the disease on one hand and accomplishing learning curricula on the other hand. In this short view, we presented our experience in implementing e-learning to the undergraduate nursing students during the present COVID-19 pandemic emphasizing the learning content, barriers, and feedback of students and educators. We hope that this view will trigger the preparedness of nursing faculties in Iraq to deal with this new modality of learning and improve it should t

Nosocomial infections (NIs) are hospital-acquired associated infections, and also contracted due to the infections or toxins that exist in some location, like hospital. Therefore in our study, 4 Lactic acid bacteria (LAB) isolates were obtained from dairy product (Lactobacillus brevis, L. acidophilus, Lactococcus raffinolactis and Lactococcus lactis) and were tested for Bacteriocin production to select Lactococcus lactis among them. Cell free supernatant (CFS), Lipid and partial purification of protein La. Lactis had high inhibitory effect against test pathogens (E. coli, Bacillus cereus, Staphylococcus aureus and Streptococcus). 30 isolates that diagnosed by Vitec, were isol

This research aims to the possibility of evaluating the strategic performance of the State Board for Antiquities and Heritage (SBAH) using a balanced scorecard of four criteria (Financial, Customers, Internal Processes, and Learning and Growth). The main challenge was that the State Board use traditional evaluation in measuring employee performance, activities, and projects. Case study and field interviews methodology has been adopted in this research with a sample consisting of the Chairman of the State Board, 6 General Managers, and 7 Department Managers who are involved in evaluating the strategic performance and deciding the suitable answers on the checklists to analyze it ac

Observed mosques with the advent of Islam under the auspices of care being the houses of God Almighty, and I like parts of the ground to him, the center of radiation spiritual, intellectual and ideological in the lives of Muslims, was the most important cultural and architectural evidence built by Muslims voicing their deep faith and serenity Aqidthm.valmsadjad better reflecting the reality of communication between the person and his Lord, because he is the most important building of permanence and survival, making it imperative designed the best visual forms both externally and internally.Mosques have been characterized in the United Arab Emirates distinct characteristics in terms of building elements of construction in general, and the