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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
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
The influence of Packed Cells Volume (PCV) and Temperature on Erythrocytes Sedimentation Rate (ESR)
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Erythrocytes aggregation is an important physiological phenomenon in the circulation of blood, and is a basic characteristic of normal blood that plays a major role in cardiovascular system especially in the microcirculation. Blood samples have been taken from (30) volunteers (15 male, and 15 female), their ages (20-30) years. The Erythrocytes Sedimentation Rate (ESR) for those subjects was measured at different Packed Cells Volume (PCV) (10%-25%), and also it was measured at different temperature (10oC-25oC). The results show that there was a highly significant decrease (P<0.01) in ESR when the PCV increase and a highly significant increase (P<0.01) in ESR when the temperatures increase. The conclusion from these results is that the ESR va

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Study of the environmental parameters on cephalexin degradation by anodic oxidation with biological indication
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Publication Date
Tue Apr 13 2021
Journal Name
Neuroquantology
Sintering Additives Effects on the Microstructure and Electrical Behavior of Yttrium Oxide Ceramic Composites
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Ceramics type Yttrium oxide with Silicon carbide. were selected to investigate its sintered density, microstructure and electrical properties, after adding V2O5, of 100 nm grain size. Different weight percentages ranging from (0.01,0.02,0.03 and 0.04) were used. Dry milling applied for twelve hours. The pelletized samples were sintered at atmospheric of static air and at sintering temperature 1400 ˚C, for three hours. The crustal structure test shoes the phase which is yttrium silicon carbide Scanning electron microscopy, scan sintered microstructure. Samples after sintering were electrically investigated by measuring its capacitance, dielectric constant and their results showed increasing after added V2O5 particles at the combinat

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Publication Date
Fri Aug 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Influence of Solar and Geomagnetic Activity on the Ionospheric Sporadic-E Layer Over Baghdad
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Abstract<p>This study examines the monthly mean diurnal variations of the ionospheric sporadic E (Es) layer’s critical frequency (<italic>foEs</italic>) and virtual height (<italic>h′Es</italic>) above Baghdad city (latitude 33.3˚N, longitude 44.4˚E) during Solar Cycle 22 (1988–1995). The analysis examines their correlation with solar activity, represented by sunspot numbers, and geomagnetic disturbances, particularly during the descending phase of the cycle. The findings revealed that <italic>foEs</italic> values were the highest during the solar maximum years (1989–1991), aligning with increased sunspot numbers and geomagnetic activity due to coronal mas</p> ... Show More
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Publication Date
Thu Dec 19 2019
Journal Name
مجلة العلوم النفسية
Employment of the Roundhouse Strategy and its Impact on Academic Achievement and Core Thinking
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The aim of this research is to employ the roundhouse strategy to study its impact on the students achievement of the 10th grade in physics and their core thinking. After the application of the research experience and gaining data, which was processed statistically using the statistical packages program (SPSS). The results of the researcher revealed the superiority of the students of the experimental group who studied using the roundhouse strategy on the students of the control group who studied the usual method in the achievement test. As results showed that there were statistically significant differences between the average scores of the experimental group and the average scores of the control group students in the core thinking test and

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Illiteracy and its Impact on the Reality of Iraqi Youth between Heritage and Contemporary
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Illiteracy has spread in the last years, although it was eliminated in the 1980s. The return of illiteracy brings ignorance, illness, backwardness and regression among nations. It has taken many types, mainly alphabetical, scientific and computer illiteracy. Hence, the increasing nature of illiteracy has attracted the attention of governments and societies alike. This may touch the reality of societies starting with their youth unless those, who are in charge, will find workable solutions for the existing problems. The results of the study revealed that there is a real disaster awaiting the next generation after years of stray, and ignorance of the people in charge who are too engaged in getting their privileges to care about this proble

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Publication Date
Tue Sep 19 2017
Journal Name
Journal Of Engineering
Fire Flame Influence on the Behavior of reinforced Concrete Beams Affected by Repeated Load
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The influence and hazard of fire flame are one of the most important parameters that affecting the durability and strength of structural members. This research studied the influence of fire flame on the behavior of reinforced concrete beams affected by repeated load. Nine self- compacted reinforced concrete beams were castellated, all have the same geometric layout (0.15x0.15x1.00) m, reinforcement details and compressive strength (50 Mpa).

To estimate the effect of fire flame disaster, four temperatures were adopted (200, 300, 400 and 500) oC and two method of cooling were used (graduated and sudden). In the first cooling method, graduated, the tested beams were leaved to cool in air while in the seco

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Publication Date
Sun Jun 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Study the Impact of Soil Texture on Subsurface Trickle Irrigation Shifting towards Sustainable Sources
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Abstract<p>One of the most effective systems for managing water is subsurface trickle irrigation. Finding empirical formulas and studying the effect of soil texture are the main purposes of this paper. In order to reach an ideal irrigation system as a modern technique to save water, especially in arid regions, soil textures of loam, silt, and silt loam were studied on a subsurface trickle irrigation system by utilizing HYDRUS/2D. The trickle system is usually operated at low pressure, in this paper the used pressure is 30 cm with an emitter buried at 10, 15, and 20 cm at different diameters. Patterns of wetting fronts in both directions at various times depending on soil texture are gathered to </p> ... Show More
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Publication Date
Fri Sep 01 2017
Journal Name
Journal Of Engineering
Fire Flame Influence on the Behavior of reinforced Concrete Beams Affected by Repeated Load
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The influence and hazard of fire flame are one of the most important parameters that affecting the durability and strength of structural members. This research studied the influence of fire flame on the behavior of reinforced concrete beams affected by repeated load. Nine self- compacted reinforced concrete beams were castellated, all have the same geometric layout (0.15x0.15x1.00) m, reinforcement details and compressive strength (50 Mpa). To estimate the effect of fire flame disaster, four temperatures were adopted (200, 300, 400 and 500) oC and two method of cooling were used (graduated and sudden). In the first cooling method, graduated, the tested beams were leaved to cool in air while in the second method, sudden, water splash was use

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
The Product of Automorphic Weighted Composition Operators on Hardy Space H <sup>2</sup>
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Abstract<p>Let <inline-formula> <tex-math><?CDATA $n\in {\mathbb{N}},{p}_{i}\in {\rm{U}},{\alpha }_{{P}_{i}}(z)=\frac{{p}_{i}-z}{1-{\bar{p}}_{i}z}(z\in {\rm{U}})$?></tex-math> <math xmlns:mml="http://www.w3.org/1998/Math/MathML" overflow="scroll"> <mrow> <mi>n</mi> <mo>∈</mo> <mi>ℕ</mi> <mo>,</mo> <msub> <mi>p</mi> <mi>i</mi> </msub></mrow></math></inline-formula></p> ... Show More
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