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 researchers have reached several conclusions, the most prominent of which is that applying accounting information systems based on artificial intelligence in the accounting world is an inevitable trend that will bring about significant changes and developments in detecting and preventing the manipulation of earning. Using the Beneish model and one of the Data Mining techniques, namely the logistical regression technique, can effectively identify earnings management situations and enhance the functionality of accounting information systems. This includes improving system speed and efficiency, ensuring accurate output, and enhancing system security. Researchers strongly call for using and developing artificial intelligence within accounting information systems, especially the Beneish model. This will make it easier to detect earning manipulation and enhance cybersecurity measures, ultimately protecting the integrity and reliability of the computer system. The authors use the Benish model on a sample of economic units including (5) units and logistic regression on a sample including (5) Iraqi private banks. The result of applying these two methods was that using the Benish model led to one company that practices earnings management. However, when applying the logistic regression technique, there are two ratios, namely cash/total deposits and the creditors/total debts ratio, in which there is earnings management in private Iraqi banks. Accountants should continuously increase their knowledge and experience through training and continuing education to prepare themselves for greater responsibility in achieving the Sustainable Development Goals.
Scleral acrylic resin is widely used to synthesize ocular prosthesis. However, the properties of this material change over time, thus requiring the prosthesis to be refabricated. Many studies were conducted to improve these properties by reinforcing this material with nanoparticles. This study aims to evaluate the effect of silver nanoparticle powder on the mechanical properties (transverse flexural strength, impact strength, shear bond strength, surface microhardness, and surface roughness) of scleral acrylic resin used for ocular prostheses. Two concentrations were selected from the pilot study and evaluated for their effects on scleral acrylic resin properties. According to the pilot study, 0.01 and 0.02wt% AgNPs powder improved
... Show MoreAfter the twenty – first century become necessary for us motorcade era in educational a chevements by searching for the best strategies and teaching methods and techniques artotalbagesh resorting to the strategy
Did not use in use in the teaching of the foreseeable material general by voice and teaching perspective for the student of the class fourth science
In particular ,so the researcher asking the question follows:
Can the peer education strategy to have an impact in perspective drawing skill development ?
From here it demonstrated the importance of current research know the impact of p
... Show More This paper concerns with openness concept in contemporary learning environment, which ranges from physical characters to its relation with learning efficiency and its output. Previous literatures differ to clear the effect of openness on the engagement between learner within themselves, and with this kind of spaces. Engagement means: active participation, the ability of making dialogue, self-reflection and the ability to explore and communicate with them and
within learning space. Research roblem was: The lack of knowledge about the effect of Openness on learner engagement with learning spaces. The two concepts were applied on three types of learning spaces in the Department of the Architectu
Ge-Au infrared photoconductive detection was prepared from germanium single crystal which were doped with different gold concentration using thermal evaporation. The spectral resonsivity (Rλ), spectral detectivity (D*) were determined as function of wavelength, also the resistance, conductivity in dark and with illumination to infrared radiation, the gain and relative photo response have been measured with different gold concentration. Remarkable improvements in the photoresponse gain were observed for the highest resistance specimen at the expense of spectral detectivity values.
In this research, the structural and optical properties were studied for Bi2O3 and Bi2O3: Al thin films with different doping ratios ( 1, 2, 3 ) % , which were prepared by thermal evaporation technique under vacuum , with thickness ( 450 ± 20 ) nm deposited on glass substrates at room temperature ( 300 ) K , Structural measurements by ( XRD) techniques demonstrated that all samples prepared have polycrystalline structure with tetragonal structure and a preferred orientation [ 201 ] the &n
... Show MoreInfluence of metal nanoparticles synthesized by microorganisms upon soil-borne microscopic fungus Aspergillus terreus K-8 was studied. It was established that the metal nanoparticles synthesized by microorganisms affect the enzymatic activity of the studied culture. Silver nanoparticles lead to a decrease in cellulase activity and completely suppress the amylase activity of the fungus, while copper nanoparticles completely inhibit the activity of both the cellulase complex and amylase. The obtained results imply that the large-scale use of silver and copper nanoparticles may disrupt biological processes in the soil and cause change in the physiological and biochemical state of soil-borne microorganisms as well.
Volumetric Modulated Arc Therapy (VMAT) and Intensity Modulated Radiation Therapy (IMRT) are comparable for nasopharyngeal cancerous radiation therapy. This research intends to analyze the high-quality plan using accomplishment, conformance, and homogeneity criteria.
The study involved 40 patients with a postnasal cancerous tumor. The patients underwent computed tomography (CT) simulation to scan the anatomical details of the patients' heads. Then, their data was forwarded to the treatment planning system (TPS) workstation for IMRT and VMAT planning. The plans were evaluated using the IOA, HI, and CI indices.
The nasopharynx coverage results consist of the GTV and PTV at 95%. The statistical study reveals that VMAT provides
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