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The Effect of Using an Accounting Information System Based on Artificial Intelligence in Detecting Earnings Management to Enhance the Sustainability of Economic Units
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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.

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Transformation in International Polar System: Study of the future of the nonpolar system
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The study of the future of the international system currently appears, according to scientific data and existing facts in light of the emergence of international actors from non-states and international informal institutions, to be heading towards a non-polarity system and this trend is fueled by many variables to reduce polarity, and it is expected in the future that the international system will turn into a non-polarity.

 

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Engineering
Proposed Security Framework for Mobile Data Management System
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Portable devices such as smartphones, tablet PCs, and PDAs are a useful combination of hardware and software turned toward the mobile workers. While they present the ability to review documents, communicate via electronic mail,  appointments management, meetings, etc. They usually lack a variety of essential security features. To address the security concerns of sensitive data, many individuals and organizations, knowing the associated threats mitigate them through improving authentication of users, encryption of content, protection from malware, firewalls,  intrusion prevention, etc. However, no standards have been developed yet to determine whether such mobile data management systems adequately provide the fu

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Publication Date
Wed Jun 01 2022
Journal Name
Bulletin Of Electrical Engineering And Informatics
Global virtual teams management system: project manager guide
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Global virtual teams (GVTs) are a recent organizational adaptation created to meet the needs of globalizatized marketplace. GVTs are essentially teams that are distributed across national boundaries and concerned through advanced information and communication technology (ICT) such as email, instant messaging, and video conferencing. The research on GVTs is important in the information system (IS) field because GVTs are dependent on information communication technology and the use of other technologies; GVTs also consists of people from different cultures. This paper tried to answer two research questions. The first one is: what are the GVTs problems facing the project manager (PM). A literature review was conducted to answer the fir

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Synthesis, Identification, Theoretical Study, and Effect of the New Heterocyclic System from Ciprofloxacin Derivatives on the Activity of Some Liver Enzymes
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The target of this study was to synthesize several new Ciprofloxacin drug analogs by providing a nucleophilic substitution procedure that provides new functionality at the carboxylic group location. The analogs were synthesized, designed, and characterized by 1HNMR, and FTIR. The synthetic path began from the reaction of ciprofloxacin drug with morpholine to give compound[B], ciprofloxacin derivative was linked with a variety of primary and secondary amines to give compounds[B1-B9]. The above-mentioned prepared compounds [B3 and B5] were applied to liver enzymes, and the increase in the activity of these enzymes was observed. In addition, a theoretical study was conducted to study the energies and properties of the prepared co

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Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
Improving Voltage Stability in Kurdistan Power System in Areas with Deficit Power Production by Rescheduling the Active Power Based on PSS/E Simulation
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This paper aims to improve the voltage profile using the Static Synchronous Compensator (STATCOM) in the power system in the Kurdistan Region for all weak buses. Power System Simulation studied it for Engineers (PSS\E) software version 33.0 to apply the Newton-Raphson (NR) method. All bus voltages were recorded and compared with the Kurdistan region grid index (0.95≤V ≤1.05), simulating the power system and finding the optimal size and suitable location of Static Synchronous Compensator (STATCOM)for bus voltage improvement at the weakest buses. It shows that Soran and New Koya substations are the best placement for adding STATCOM with the sizes 20 MVAR and 40 MVAR. After adding STATCOM with the sizes [20MVAR and 40MV

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
SPEECH RECOGNITION OF ARABIC WORDS USING ARTIFICIAL NEURAL NETWORKS
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The speech recognition system has been widely used by many researchers using different
methods to fulfill a fast and accurate system. Speech signal recognition is a typical
classification problem, which generally includes two main parts: feature extraction and
classification. In this paper, a new approach to achieve speech recognition task is proposed by
using transformation techniques for feature extraction methods; namely, slantlet transform
(SLT), discrete wavelet transforms (DWT) type Daubechies Db1 and Db4. Furthermore, a
modified artificial neural network (ANN) with dynamic time warping (DTW) algorithm is
developed to train a speech recognition system to be used for classification and recognition
purposes. T

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of progressive income tax on inflation in Iraq for the period from 1995 to 2020 : applied research
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                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

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Publication Date
Sat Jun 17 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of progressive income tax on inflation in Iraq for the period from 1995 to 2020 : applied research
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                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

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Publication Date
Wed Apr 26 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Bacterial Causes Conjunctivitis in Children, Study the Resistance to Antimicrobials and The Effect of Breast Milk on Isolated Bacteria
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   In this study Isolated Pathogenic bacteria which causes Conjunctivitis in Children with ages between less than 3 year to17 years, admitted to Ibn Al-Haitham Eye Specialist Hospital. 102 cases were collected which include 69 Male Formed (68%) and 33 Female Formed (32%). The result of the recent study shows that the highest percentage of Male was 21% for 1113year ages and the lowest percentage was 3% for less than 3 year to 5 year ages. In Female the highest percentage was 15% for 9-11year ages and the lowest percentage was 1% for 1517year ages. In this study fifty tow isolates were identified, Gram Positive Bacteria were Predominant compared with Gram Negative Bacteria. With 32 isolates which formed (62%) whereas the number o

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Publication Date
Sun Jun 22 2025
Journal Name
Journal Mustansiriyah Of Sports Science
The Impact of an Educational Curriculum according to the Five-year Learning Cycle on Some Offensive Skills in Basketball for Female Students
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Modern trends have appeared recently in educational thought that call for the achievement of the outcomes of the educational process. Some of these trends are the development of individual thinking skills, considering the individual differences, and learning basic skills. The five-year learning cycle is one of these models. It is called as five-year learning cycle because it passes through five stages. These five stages are: (operate - discover - clarify - expand – Evaluate), which make the learner as the main axis for activating thinking processes. This can be done by organizing study materials through research, investigation, and identifying concepts by himself, as in learning sports skills that depend on motor performance and teamwork,

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