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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
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Protective Effect of Omega-7 against Doxorubicin-Induced Cardiotoxicity in Male Rats
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Background: Doxorubicin is considered one of the most effective anticancer drugs, yet it is use is limited by its side effect mediated by the generation of reactive oxygen species. Omega-7, an antioxidant has shown to have a cardioprotective effect.

Aim of the study: evaluate a possible protective effect of omega-7 against doxorubicin-induced cardiotoxicity in male rats.

Methods: twenty-eight male rats were divided into 4 groups (7 for each group).  Group 1 (Negative control): healthy animals received normal saline orally as the vehicle for eight successive days and were sacrificed on day 9. Group 2 (positive control): animals that r

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Performance Appraisal and its impact on behavioral and Attitudinal work outcomes Analytical research of the views of a sample of teaching staff at Colleges of the University of Fallujah
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The current research aims to know the extent of the impact of performance evaluation in its dimensions as an explanatory variable in the behavioural and attitudinal work outputs with its dimensions as a response variable in order to reach appropriate solutions through which the University of Fallujah seeks to achieve its goal in the process of diagnosing the axes of strength and to benefit from them in the process of strengthening the status and sobriety of the academic position of the professor and the researcher relied on The descriptive and analytical approach in carrying out this study, and data was collected from university professors, including leaders, heads of departments and divisions, who numbered (97) teachers. And fie

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Classification & Evaluation of Evidence of deprivation in Iraq (2009) by using Cluster analysis
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       The study aimed to reach the best rating for the views and variables in the totals characterized by qualities and characteristics common within each group and distinguish them from aggregates other for the purpose of distinguishing between Iraqi provinces which suffer from deprivation, for the purpose of identifying the status of those provinces in the early allowing interested parties and regulators to intervene to take appropriate corrective action in a timely manner. Style has been used cluster analysis Cluster analysis to reach the best rating to those totals from the provinces that suffer from problems, where the provinces were classified, based on the variables (Edu

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Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Predicting of heavy metals in some areas of Iraq using spectral analysis techniques
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Abstract<p>Soil that has been contaminated by heavy metals is a serious environmental problem. A different approach for forecasting a variety of soil physical parameters is reflected spectroscopy is a low-cost, quick, and repeatable analytical method. The objectives of this paper are to predict heavy metal (Ti, Cr, Sr, Fe, Zn, Cu and Pb) soil contamination in central and southern Iraq using spectroscopy data. An XRF was used to quantify the levels of heavy metals in a total of 53 soil samples from Baghdad and ThiQar, and a spectrogram was used to examine how well spectral data might predict the presence of heavy metals metals. The partial least squares regression PLSR models performed well in pr</p> ... Show More
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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the Organizational Service Orientation practices and its Impact in inhancing the employees performance (A Fiald Research in Baghdad Municipality)
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Abstract:

Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominen

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of organizational culture in the quality of banking service financial perspective Applied research in a sample of Iraqi private banks
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The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and interest in all the accompanying changes to him in order to survive and grow and continue Accordingly dealt Find reversal (organizational culture, on the quality of banking service ) sought search to achieve a number of cognitive and practical goals by selecting (10), especially among the working banks in Iraq Iraqi banks and the period is the surveyed period (2005-2014) embodied the research problem in the dialectical relationship between the (organizational culture) and its impacts on banking service quality.

Through a set of

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Suggested Plan for Developing the Sources of Energy in Enviroment In Light Of Sustinable Development and the Affective Of Geographic Arabic Teacher
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It is known that energy subiect has ocuppied a lot of scientests minds about
how to treat the traditional energy and the renewing energy . we know that
most traditional energy coal , oil , Natural gas, neuclear fuel , are limited
guantiy and alsow subjected to be ended .Statics studies refer to reserve
of oil in world will exhausted btween ( 2075- 2100) and alsow cosl too .
While neuclear fuerl which the world seek today through explod the uranium
atom ( 233) the therum atom (239) and neuclear mxied through ruemlear
mixing , These energy have effect on environment and humanity speciaty if
they are used in militery purposes .
For all theses scientests srarch for resources of renewing enery through
researches

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Publication Date
Thu Dec 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reducing of Corrosion Rate in Boiler Tubes by Using Oxygen Scavengers
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The corrosion behavior of carbon steel at different temperatures 100,120,140 and 160 Cͦ under different pressures 7,10 and 13 bar in pure distilled water and after adding three types of oxygen scavengers Hydroquinone, Ascorbic acid and Monoethanolamine in different concentrations 40,60 and 80 ppm has been investigated using weight loss method. The carbon steel specimens were immersed in water containing 8.2 ppm dissolved oxygen (DO) by using autoclave. It was found that corrosion behavior of carbon steel was greatly influenced by temperature with high pressure. The corrosion rate decreases, when adding any one of oxygen scavengers. The best results were obtained at a concentration of 80 ppm of each scavenger. It was observed that 

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Publication Date
Sun Jan 01 2023
Journal Name
International Conference Of Computational Methods In Sciences And Engineering Iccmse 2021
Penetration of charged particles in ZnO using energy loss function model
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In this paper, we propose an approach to estimate the induced potential, which is generated by swift heavy ions traversing a ZnO thin film, via an energy loss function (ELF). This induced potential is related to the projectile charge density, ρq(k) and is described by the extended Drude dielectric function. At zero momentum transfer, the resulting ELF exhibits good agreement with the previously reported results. The ELF, obtained by the extended Drude model, displays a realistic behavior over the Bethe ridge. It is observed that the induced potential relies on the heavy ion velocity and charge state q. Further, the numerical results show that the induced potential for neutral H, as projectile, dominates when the heavy ion velocity is less

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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
Evaluation water quality of Diyala River in Iraq using Bhargava method
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Diyala River is a tributary of Tigris River, it is one of the important rivers in Iraq. It covers a total distance of 445 km (275 miles). 32600 km2is the area that drains by Diyala River between Iraqi-Iranian borders. This research aims to evaluate the water quality index WQI of Diyala River, where three stations were chosen along the river. These stations are D12 at Jalawlaa City at the beginning of Diyala River, the second station is D15 at Baaquba City at the mid distance of the river, and the third station is D17 which is the last station before the confluence of Diyala River with Tigris River at Baghdad city. Bhargava method was used in order to evaluate the water quality index for both irrigation and drink

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