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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
Mon Jan 01 2018
Journal Name
Iraqi Journal Of Embryos & Infertility Researches
Analysis of Amino Acids of the Brain in Embryo and Adult of Quail.
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Amino acids have the role in the process of proteins synthesis. They are an essential source of nitrogen atoms that have a role in the pathways of synthetic reaction pathways. The carbon skeletons of the amino acids are the source of energy in addition to their role as precursors in the paths of interactions. The amino acids analysis for the brain of the quail bird in different stage of development (10-16 days of incubation) in addition to the hatching stage (17th day) and the adult. Materials and Methods: Amino Acids Analysis The amino acids were separated from the embryos and adult brains of the quail bird Coturnix coturnix and were diagnosed based on standard amino acids, using high performance liquid chromatographic device (H.P.L.C.). R

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Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
The Study of Ability of Local Ninivite Rocks in Purification of Drinking Water
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This study is conducted to verify the efficienecy of local Ninivite rock when used in the treatment of drinking water in plants operating currently in the country in order to develop the situation of these stations to cope with the increase in population. Also, this will limit the pollutian which are increasing in the country's rivers.

(Euphrates and Tigris). These rivers are the sources to feed all water treatment plants in the country. The idea is the develop or the modify these stations by replacing part of top layer of sand filters used in these stations with Ninivite rock to operate as filters composed of two medium. The efficiency of this rock is compared with other materials used successfully worldwide in this area, such a

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Publication Date
Thu Dec 01 2022
Journal Name
Tropical Journal Of Natural Product Research
Alterations in Biochemical Parameters and Antioxidant Enzymes in Male Mice as Biomarkers of Exposure to Pollution with Cadmium
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There is currently a significantly larger concentration of toxins in our environment than there was in the past. This is mostly attributable to the expansion of modern industry. This investigation was conducted in order to investigate various haematological and biochemical changes in order to determine the effects of Cd on the liver and kidney. Because of its long biological half-life, it is considered hazardous to human health. The effect of sub-lethal doses (40, 80 and 120 mg\Kg) of Cadmium (Cd) on male mice were evaluated for 4 weeks, and analysis was done to estimate their biochemical parameters and antioxidant enzymes. The results showed that Cd-treated mice had considerably lower packed cell volume, red blood cells, and haemoglobin. W

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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Association of Microrna-153-3p Expression in Response to Treatment with Imatinib in Patients with Chronic Myeloid Leukemia
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The study aimed to establish the association of miR-153-3p expression with treatment response to IM in CML patients. Sixty CML patients were included and divided into two groups consistent with their response to treatment whether sensitive or resistant to IM. Ten healthy normal participants were enrolled as control group. RNA was extracted from serum to work out miR-153-3p expression utilizing real-time quantitative reverse transcription polymerase chain reaction. The primers were supplied by Macrogen Inc. Twenty seven patients were sensitive to imatinib and 33 were resistant to imatinib. The ratio of male to female was 1.14:1. The bulk (58%) of patients were within the age range of 41-60 years. Weight and gender did not significantly diffe

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Selected Salivary Biomarkers in Relation to Work-related Musculoskeletal disorders among a Group of Dentists in Baghdad City
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ABSTRACT Background: work-related musculoskeletal disorders represent an important occupational health issues among dentists especially neck and low back complaints. Biomarkers of tissue damage as results of occupational physical demands could be used for detection of work related musculoskeletal disorders. Aim: The aim of this study was to assess work- related musculoskeletal disorders, physical work load index, selected salivary biomarkers (Creatine kinase and C - reactive protein) and to find the relation among them. Subjects and Methods: Study participants are consisted of 112 dentists. They were selected from college of dentistry /Baghdad University, health care center in Bagdad city. They were of both gender and aged between 40-45 yea

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Steganography in Audio Using Wavelet and DES
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In this paper, method of steganography in Audio is introduced for hiding secret data in audio media file (WAV). Hiding in audio becomes a challenging discipline, since the Human Auditory System is extremely sensitive. The proposed method is to embed the secret text message in frequency domain of audio file. The proposed method contained two stages: the first embedding phase and the second extraction phase. In embedding phase the audio file transformed from time domain to frequency domain using 1-level linear wavelet decomposition technique and only high frequency is used for hiding secreted message. The text message encrypted using Data Encryption Standard (DES) algorithm. Finally; the Least Significant bit (LSB) algorithm used to hide secr

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Publication Date
Sat Aug 01 2020
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Text hiding in text using invisible character
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Steganography can be defined as the art and science of hiding information in the data that could be read by computer. This science cannot recognize stego-cover and the original one whether by eye or by computer when seeing the statistical samples. This paper presents a new method to hide text in text characters. The systematic method uses the structure of invisible character to hide and extract secret texts. The creation of secret message comprises four main stages such using the letter from the original message, selecting the suitable cover text, dividing the cover text into blocks, hiding the secret text using the invisible character and comparing the cover-text and stego-object. This study uses an invisible character (white space

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Estimate Raw Water Salinity for the Tigris River for a Long Time Using a Mathematical Model
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Abstract<p>The measurement data of the raw water quality of Tigris River were statistically analyzed to measure the salinity value in relation to the selected raw water quality parameters. The analyzed data were collected from five water treatment plants (WTPs) assembled alongside of the Tigris River in Baghdad: Al-Karkh, Al-Karama, Al-Qadisiya, Al-Dora, and Al-Wihda for the period from 2015 to 2021. The selected parameters are total dissolved solid (TDS), electrical conductivity (EC), pH and temperature. The main objective of this research is to predicate a mathematical model using SPSS software to calculate the value of salinity along the river, in addition, the effect of electrical conductivi</p> ... Show More
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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Assessing Service Quality using Data Envelopment analysis Case study at the Iraqi Middle East Investment Bank
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The use of data envelopment analysis method helps to improve the performance of organizations in order to exploit their resources efficiently in order to improve the service quality. represented study a problem in need of the Iraqi Middle East Investment Bank to assess the performance of bank branches, according to the service quality provided, Thus, the importance of the study is to contribute using a scientific and systematic method by applying  the data envelopment analysis method in assessing the service quality provided by the bank branches, The study focused on achieving the goal of determining the efficiency of the  services quality provided by the bank branches manner which reflect the extent of utilization of a

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Publication Date
Thu Apr 25 2019
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ROLE OF CORPORATE GOVERNANCE IN PROTECTING INVESTORS' RIGHTS / ANALYTICAL STUDY IN THE IRAQI STOCK EXCHANGE: ROLE OF CORPORATE GOVERNANCE IN PROTECTING INVESTORS' RIGHTS / ANALYTICAL STUDY IN THE IRAQI STOCK EXCHANGE
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The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders. The study was applied to a sample of (42) analysis samples representing (84%) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange. The results confirm the shareholder's right to obtai

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