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 Conventional audit techniques have become outdated due to factors such as the accuracy of d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 research seeks to find the relationship between psychological flow and futuristic thinking among postgraduate students. To this end, the researchers have made up two scales: one scale to measure the psychological flow which consisted of (32) items and the other to measure the futuristic thinking included (39) items which were distributed into three domains. As to collect the required data, the two scales had applied on a sample comprised (200) postgraduate students. The findings revealed that there is a correlation between psychological flow and futuristic thinking. The researcher recommended the coming studies take the relationship between psychological flow and psychological happiness.

The research aims to identify the correlation between self-reliance and human relationship of kindergartens’ teachers. Total of (120) kindergarten teachers at Baghdad city. To collect needed data, two scales were administered to the research sample consisted of (25) items of each scale with (five) alternatives. The results revealed that teachers have good level of self-reliance and human relationship. There is a positive correlation between self-reliance and human relationship.

This study aimed to identify the degree of frustration and guilt among addicts who hurt themselves with drug,  and to know the addicts perspective  who are in treatment clinics and rehabilitation centers  in Palestine, in order to achieve this goal aDeterminationThe study population has been identified , this study population consisted of ' (82) addict, the researcher used the descriptive analytical method which is appropriate for  this  study, so the researcher questioned the addicts who are in treatment clinics and rehabilitation centers  in Palestine and analyze their  responses  in light of some of the variables.

The study results showed that drug addicts who ar

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 characteristic of our time is the tremendous technological progress and the wide use of the Internet. Children have had a large share of this progress.as they are becoming fond of having the technological equipment of tablets and mobile phones which become indispensable for these children cannot do without them .
Recently, the phenomenon of using mobile phones and tablets by children has become more widespread, and the society in general and parents, in particular, have ignored the reasons for their health .Despite the many advantages and benefits for children who are well trained to use these devices properly that have enhanced their cognitive and social abilities, there are many disadvantages that could harm children's growth if

The term of ability (Al qoudra) is of the common terms which used by speech scientists to relate to one of the important verbal issues which called “Fate and destiny”. the issues of fate and destiny has been raised by Muslims since the dawn of Islam and It was researched among speech scientists, there are many opinions about this issues as the man can do or leave anything or he forced to do something that mean he hasn’t ability.

Also the term was used by jurists and they mention to the ability conditions (Assigning the Divine) and when this conditions are not available that means the man is not commissioning, the conditions are Mind, puberty and other conditions which mentioned in the books of jurisp

This research investigates the adsorption isotherm and adsorption kinetics of nitrogen from air using packed bed of Li-LSX zeolite to get medical oxygen. Experiments were carried out to estimate the produced oxygen purity under different operating conditions: input pressure of 0.5 – 2.5 bar, feed flow rate of air of 2 – 10 L.min^-1 and packing height of 9-16 cm. The adsorption isotherm was studied at the best conditions of input pressure of 2.5 bar, the height of packing 16 cm, and flow rate 6 Lmin^-1 at ambient temperature, at these conditions   the highest purity of oxygen by this system 73.15 vol % of outlet gas was produced. Langmuir isotherm was the best models representing the experimental data., and the m

This research aims at studying and analyzing the creative research thinking of the educational staffs in private universities and colleges, and also the role of incentives, in its materialistic and moral sides in the development of such thinking and the pack of restraints which cause decline in interest level of the scientificresearch, and its weak role in the development of universities in Iraq, despite the interest of the Ministry of Higher Education and Scientific Research in Iraq in scientific research as part ofits academic and humanitarian targets.Based on study and analysis, and the using if some of statistical methods such as the Alpha Chronobaghcoefficient and the (T. Test)(F. Test),the research reached a number of conclusions.