Preferred Language
Articles
/
nxeOMJMBVTCNdQwC0M5r
The Effect of Using an Accounting Information System Based on Artificial Intelligence in Detecting Earnings Management to Enhance the Sustainability of Economic Units
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Sat May 31 2025
Journal Name
Iraqi Journal For Computers And Informatics
Discussion on techniques of data cleaning, user identification, and session identification phases of web usage mining from 2000 to 2022
...Show More Authors

The data preprocessing step is an important step in web usage mining because of the nature of log data, which are heterogeneous, unstructured, and noisy. Given the scalability and efficiency of algorithms in pattern discovery, a preprocessing step must be applied. In this study, the sequential methodologies utilized in the preprocessing of data from web server logs, with an emphasis on sub-phases, such as session identification, user identification, and data cleansing, are comprehensively evaluated and meticulously examined.

View Publication Preview PDF
Crossref
Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
Teaching Arabic to Non-Native Speakers between Communication and Pragmatics:Qualitative Approach in Light of the Common European Framework of Reference for Teaching Foreign Languages: هداية تاج الأصفياء حسن البصري
...Show More Authors

This research is qualitative in nature. It aims to investigate descriptively, analytically, and comparatively the modern AK model represented by the Sudan Open University Series, and the European framework, the common reference for Teaching Foreign Languages, to uncover what was achieved in them in terms of communication and language use. Accordingly, an integrated, multi-media approach has been adopted to enable the production and reception activities, and the spread of Arabic in vast areas of the world. Such a spread helps Arabic language to be in a hegemonic position with the other living languages. The study is based on getting benefit from human experiences and joint work in the field of teaching Arabic to non-Arabic speakers to mee

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 07 2020
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
Effect of Vertical Irregularity in Multi-Storied Building under Seismic Loading
...Show More Authors

Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Experimental and Theoretical Investigation of Noise Effect in Centrifugal Fan Impeller
...Show More Authors

In this work a study was made in centrifugal fan blower to investigate the effect of impeller blade design on sound pressure level (SPL). Shroud and unshroud impeller of nine blades are used. The sound generation from flow inside the test rig at different positions was displayed by using spectral analyzer. The experiments were carried out in anechoic chamber with small holes in its walls, under ambient condition about (25-27) C ° to avoid the effect of temperature on the sound pressure level. The results showed that (SPL) decreased with the increase of distance from the source about (3-4)dB when distance varied about (0.8-1.06)m, and the (SPL) decreased with the decrease of velocity about (8-12)dB when velocity varied between (13000-260

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Innovative Research In Science, Engineering And Technology
Effect of Vertical Irregularity in Multi-Storied Building under Seismic Loading
...Show More Authors

Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Modeling and Simulation of Thermal Performance of Solar-Assisted Air Conditioning System under Iraq Climate
...Show More Authors

In Iraq most of the small buildings deployed a conventional air conditioning technology which typically uses electrically driven compressor systems which exhibits several clear disadvantages such as high energy consumption, high electricity at peak loads. In this work a thermal performance of air conditioning system combined with a solar collector is investigated theoretically. The hybrid air conditioner consists of a semi hermetic compressor, water cooled shell and tube condenser, thermal expansion valve and coil with tank evaporator. The theoretical analysis included a simulation for the solar assisted air-conditioning system using EES software to analyze the effect of different parameters on the power consumption of c

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 28 2014
Journal Name
Journal Of Physical Education
Setting standards for the quality of the performance scale school Aariyadah from the viewpoint of supervisors (specialists and technicians) in the districts of Baghdad breeding
...Show More Authors

To achieve excellence in the quality of performance in school sports administration, which has suffered a lot of problems and constraints on the administrative system, supervision and education level as well as the regulatory environment and available resources available and contribute to the provision of some processors and overcome difficulties to participate in the formation of the individual good of itself and society through sports activities. Hence the importance came this study to create a reference to the quality of the performance criteria school sports from the perspective of supervisors (specialists and technicians) in the districts of breeding Baghdad, to be of help to all those involved in school sports and maintaining an excep

... Show More
Preview PDF
Crossref
Publication Date
Fri Apr 16 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Awareness of the concepts of the green economy among the student-teacher at the College of Education for Pure Sciences - Ibn al-Haytham in Iraq
...Show More Authors

Preview PDF
Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
The role of municipal councils in achieving and localizing sustainable development in the local community (The municipality of Al-Shafa area in Ajloun governorate in Jordan as a model)
...Show More Authors

Ajloun Governorate is considered the smallest governorate in Jordan in terms of area, and its population density rises to 472.2 people/ km2 and is distributed among five municipalities. The Al-Shafa municipality is one of these municipalities. Al-Shafa is rich in its natural and human resources, and the first municipal council was established in it in 2001.

This study seeks to achieve the following general objective: inventory the natural and human resources that Al-Shafa enjoys, and highlight the role of Al-Shafa municipality in achieving and settling sustainable development for the local community. Certain content, which are: the comprehensive approach to geographical reality, the descriptive

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Determination of Similarity and Variance in Energy and Depositional Environment, the Difference in Diagenesis and the Variance in the Petrophysical Properties of Reservoir Rocks in Zubair Formation , South Iraq
...Show More Authors

Records of two regionalized variables were processed for each of porosity and permeability of reservoir rocks in Zubair Formation (Zb-109) south Iraq as an indication of the most important reservoir property which is the homogeneity , considering their important results in criterion most needed for primary and enhanced oil reservoir .Z and F tests that were calculated for the two above mentioned properties of pair units of Zubair Formation have shown the difference in depositional energy and different diagenesis between units IL and AB , DJ and AB , and the similarity in grains size , sorting degree , depositional environment and pressure gradients between IL and AB units , LS and IL units ; also the difference in the properties above betw

... Show More
View Publication Preview PDF
Crossref