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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 Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Economic Analysis for Construction in Ibn Khalduon s’ Muqaddimah
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The specialist researcher  fined the relations between economic ideas with economic facts in his theory which called humanity building it is appeared clearly ( in Ibn Khalduons’ Muqaddimah) in a clothe of economic  social  phenomenon's as a systematical analysis in all fifty chapters of al Muqaddimah ,therefore this paper deal with  Ibn Khalduon economic thoughts as important says which describe the society building in its economic subjective  and  examine the relationship between The dissert and the city within economic says which are cover  the social analysis ,and determinate   the analysis objects  which clearly in this dualism  model ,between the state and economic bas

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Evaluation of Educational Quality Management and the Way to Improve It in the College of Education for Women at the University of Baghdad from the Teachers’ Point of View
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The research aims to examine the evaluation of educational quality management and the ways to improve it in the College of Education for Women at the University of Baghdad from the point of view of the academic staff. The research community consisted of (288) participants comprising all members of the academic staff in the College of Education for Women at the University of Baghdad for the academic year (2019-2020). As for the questionnaire, it was distributed to the academic staff of the scientific departments according to their affiliation for the purpose of identifying the availability of the requirements of the quality of the teaching service provided to them by the educational institution. The researcher adopted a questionnaire deve

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Publication Date
Sat Jun 30 2012
Journal Name
The Iraqi Journal Of Veterinary Medicine
The effect of Foot and Mouth disease on reproductive performance of Holstein bulls in Artificial Insemination Center of Iraq: AL-Badry K I * , Ibrahim F F ** and Rajab BA **
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This study was carried out in Artificial Insemination Center of Iraq to revealed FMD disease effect on some seminal attributer parameters of 14 imported Holstein bulls divided to three groups according to different reproductive efficiency (four High, five medium and five weak). Results showed that FMD disease had significant (P < 0.05) adverse effect on most seminal attributer parameters, mass, individual motility and sperm concentration / ml during post disease in first of two, four, all months of high, medium and weak semen quality bulls respectively .but semen volume didn’t influenced significantly with this disease. So semen collection should be suspended until resume normal fertility of sperm, after two, four month of high and

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Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of Fractional Hold-Up in RDC Column Using Artificial Neural Network
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In the literature, several correlations have been proposed for hold-up prediction in rotating disk contactor. However,
these correlations fail to predict hold-up over wide range of conditions. Based on a databank of around 611
measurements collected from the open literature, a correlation for hold up was derived using Artificial Neiral Network
(ANN) modeling. The dispersed phase hold up was found to be a function of six parameters: N, vc , vd , Dr , c d m / m ,
s . Statistical analysis showed that the proposed correlation has an Average Absolute Relative Error (AARE) of 6.52%
and Standard Deviation (SD) 9.21%. A comparison with selected correlations in the literature showed that the
developed ANN correlation noticeably

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Publication Date
Mon Jun 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Prediction of Cutting Force in Turning Process by Using Artificial Neural Network
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Cutting forces are important factors for determining machine serviceability and product quality. Factors such as speed feed, depth of cut and tool noise radius affect on surface roughness and cutting forces in turning operation. The artificial neural network model was used to predict cutting forces with related to inputs including cutting speed (m/min), feed rate (mm/rev), depth of cut (mm) and work piece hardness (Map). The outputs of the ANN model are the machined cutting force parameters, the neural network showed that all (outputs) of all components of the processing force cutting force FT (N), feed force FA (N) and radial force FR (N) perfect accordance with the experimental data. Twenty-five samp

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Publication Date
Sat Jan 01 2022
Journal Name
Plasma Medicine
Effect of Cold Atmospheric Plasma on Osteoporosis by FE-DBD System
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The work demonstrates the effect of cold atmospheric plasma (CAP) on adult female rats suffering from osteoporosis, the used plasma was generated by a floating electrode-dielectric barrier discharge system with an electrode diameter of 3 cm. The output power was from (12-20) watts. The effect of non-thermal plasma was observed on rats with various exposure times of 20, 30, and 40 sec. It was noted that the blood calcium percentage of animals exposed to cold plasma increased, as well as an increase in the level of vitamin D3 at the same time, it is noted that there is no effect on parathyroid hormone level. For the thyroid gland, it is noticed an increase in the level of T3, and T4 hormones in the blood during the period of induction for

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Effect of Hardening to drought Tolerance on the Moisture Content of Sunflower Plant. III. Moisture Percentage in Whole Plant
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The study was conducted during spring seasons of 2000 and 2001.The aim was to study the changes in the moisture content of sunflower plants during growth stages under hardening conditions to drought tolerance .Agricultural practices were made according to recommendation. Asplit-split plots design was used with three replications. The main plots included irrigation treatments:irrigation to100%(full irrigation),75and50%of available water. The sub plots were the cultivars Euroflor and Flame.The sub-sub plots represented four seed soaking treatments: Control (unsoaked), soaking in water ,Paclobutrazol solution(250ppm),and Pix solution(500ppm). The soaking continued for 24 hours then seeds were dried at room temperature until they regained t

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research &amp; Development
Effect of Sponge Cylinder Exercises on The Rubber of Working Muscles to Perform Human Wheel Skill in Technical Gymnastics
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Publication Date
Wed Mar 06 2024
Journal Name
المجلة العراقية للبحوث الإنسانية والاجتماعية والعلمية
Political and economic history of the US state of Florida
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Florida is one of the most important American states. It was discovered by the Spanish explorer (De León), and subsequently, French and English colonies were established. By June 25, 1868, Florida had become one of the American states. Its economic importance became prominent after the increase in commercial activities, and its economy grew significantly in the first quarter of the twentieth century. In addition, its important geographical location enabled it to play a significant role in global politics.

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the factors affecting in the Intentions to continue using of the government social media
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Abstract

Social media has thrived recently and public organizations at Thi-Qar governorate across different levels are experimenting with launching government social media (GSM) to facilitating two-way interactions between the government and its citizens. Both scholars and practitioners are focusing on understanding the key success factors related to the create of GSM. This study aimed to identify the key success factors by exploring the formation mechanism of individuals’ continuous usage intention. Through the theoretical perspective of the uses and gratifications theory. We identify the gratification factors that stimulate users’ continuance intention toward GSM. Furthermore, we draw upon the stimulus–organism–

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