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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
Sat Dec 30 2017
Journal Name
International Journal Of Science And Research (ijsr)
Color-based for tree yield fruits image counting
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Identifying the total number of fruits on trees has long been of interest in agricultural crop estimation work. Yield prediction of fruits in practical environment is one of the hard and significant tasks to obtain better results in crop management system to achieve more productivity with regard to moderate cost. Utilized color vision in machine vision system to identify citrus fruits, and estimated yield information of the citrus grove in-real time. Fruit recognition algorithms based on color features to estimate the number of fruit. In the current research work, some low complexity and efficient image analysis approach was proposed to count yield fruits image in the natural scene. Semi automatic segmentation and yield calculation of fruit

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Electronic Security And Digital Forensics
LSB based audio steganography preserving minimum sample SNR
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Publication Date
Tue Jun 23 2020
Journal Name
Baghdad Science Journal
Content Based Image Retrieval (CBIR) by Statistical Methods
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            An image retrieval system is a computer system for browsing, looking and recovering pictures from a huge database of advanced pictures. The objective of Content-Based Image Retrieval (CBIR) methods is essentially to extract, from large (image) databases, a specified number of images similar in visual and semantic content to a so-called query image. The researchers were developing a new mechanism to retrieval systems which is mainly based on two procedures. The first procedure relies on extract the statistical feature of both original, traditional image by using the histogram and statistical characteristics (mean, standard deviation). The second procedure relies on the T-

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Publication Date
Tue Sep 01 2020
Journal Name
Microprocessors And Microsystems
Design considerations for a microprocessor-based Doppler radar
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Publication Date
Sat Oct 01 2022
Journal Name
Therapeutic Delivery
Particles-based Medicated Wound Dressings: A Comprehensive Review
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Publication Date
Mon Feb 26 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
10.28936 DESTRUCTION OF EXPIRED DRUGS TO ADDRESS ENVIRONMENT-FRIENDLY: DESTRUCTION OF EXPIRED DRUGS TO ADDRESS ENVIRONMENT-FRIENDLY
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The method of incineration was chosen to treat the most commonly used antimicrobial agents in Iraq (Triclabendazol, Oxfendazol, Mebendazole), which are antibiotics for children. The moisture content and chemical oxygen demand (COD) were examined and the results were (93.34, 94.88, 92.97)%, (52000, 33200, and 64000) mg/ L. The temperature was determined as a variable in the burning process (600, 500, 400)° C for the purpose of calculating the loss of ignition LOI and determining the ideal temperature. The results of the models (Triclabendazol, Oxfendazol, Mebendazole) (94.92, 93.12, 58.81% and 88.87), (62.61, 44.08%, 98.75, 84.98 and 55.086)% respectively. When mixing the three models in equal proportions, the percentage of loss was 92.8

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Publication Date
Sat Sep 28 2024
Journal Name
Journal Of The Pakistan Medical Association
Investigating the correlation of the second derivative of digital pulse wave (DPW) with QT variability index in women
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Objective: To determine the correlation between the second derivative of digital pulse wave and the QT variability index. Method: The cross-sectional study was conducted from October 2021 to May 2022 at the Department of Physiology, College of Medicine, University of Mustansiriyah, Baghdad, Iraq, and comprised healthy women. Samples were raised by simple random technique. Digital pulse waves were captured using a fingertip pulse wave transducer. Lab Chart Pro version 7.2 was used to automatically detect and quantify the amplitude of A, B, C, D and E waves expressed by the second derivative. QT interval of each beat was recorded by electrocardiogram, and was calculated automatically via Lab chart Pro version 7.2 without averaging. D

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Study the Catalytic Activity of CeO2 Catalyst for the Oxidative Degradation of Orange G Dye in Aqueous Solution
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The oxidative degradation of Orange G dye by nanosized CeO2 catalyst has been performed in this study. The catalyst was prepared by precipitation method. Various characterization techniques were carried out to study the physical and chemical properties of the synthesized catalyst. The XRD result confirms well the formation of CeO2 cubic phase.  The FTIR result showed the effect of calcination temperature for CeO2 was clearly observed due to reduction in band intensity compared to uncalcined Ce nitrate sample. Meanwhile, the diffused reflection spectra recorded reflection spectra at 414 nm with an energy gap of 3.2 ev. The decolorization of Orange G dye by oxidation process were carried out  unde

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Publication Date
Sat Dec 25 2021
Journal Name
International Journal Of Drug Delivery Technology
Study of Main Factors Affecting the Leakage of Aluminum into the Food Wrapped in Aluminum Foil During Cooking
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Different cooking conditions were examined for aluminum content in food cooked while wrapped with aluminum foil. The influence of each anticipated factor (the acidity of the cooking medium, type of acids normally used in cuisines namely acetic and tartaric acids, various cooking temperatures, influence of the presence of sodium chloride salt, the effect of cooking oil, and the length of time of cooking) was studied thoroughly as a function of aluminum degraded out of the aluminum foils to the medium. The experimental samples were digested with nitric acid upon fulfillment of examining each factor separately before quantifying aluminum with the sensitive technique of atomic absorption spectroscopy. The outcomes of the study have shown that t

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Leader-member Exchange Theory in Strengthening Job Satisfaction (Analytical study of the asiacell telecommunications company)
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The research aims to formulate a model for research on the dimensions of the Leader-member exchange theory according to the ideas and thoughts of Liden /Maslyn, Hammer and impact on job satisfaction and measure these dimensions at asiacell communications to identify the extent of convergence between theoretical dimensions share leader – member Exchange (LMX) with leadership style used in this company, we have been building scale contains two variables, independent variable Leader-member exchange theory five dimensions (effect , Loyalty, contribution, respect professional, and support) the certified job satisfaction variable dimensions (job security, The Style of management, organizational climate, appreciation, and work itself)

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