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.
The current study, which extended from February 2020 to June 2021 at the University of Thi- Qar\ College of Education for Pure Sciences, aimed to follow the changes in external morphological features at different Embryonic Developmental stages in pregnant mice treated with different doses of Rapamycin (Rapa). Use In this study, 32 pregnant mice were divided randomly into four groups, each of which had eight pregnant mice. Each group received different dose of Rapa via intraperitoneally injection at different gestation days until the end of the specified periods, whereas the control group received a DMSO. Mice were administered under the same circumstances and dosages were determined based on body weight, as specified in pharmaceutical const
... Show MoreThe increased size of grayscale images or upscale plays a central role in various fields such as medicine, satellite imagery, and photography. This paper presents a technique for improving upscaling gray images using a new mixing wavelet generation by tensor product. The proposed technique employs a multi-resolution analysis provided by a new mixing wavelet transform algorithm to decompose the input image into different frequency components. After processing, the low-resolution input image is effectively transformed into a higher-resolution representation by adding a zeroes matrix. Discrete wavelets transform (Daubechies wavelet Haar) as a 2D matrix is used but is mixed using tensor product with another wavelet matrix’s size. MATLAB R2021
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The objective of image fusion is to merge multiple sources of images together in such a way that the final representation contains higher amount of useful information than any input one.. In this paper, a weighted average fusion method is proposed. It depends on using weights that are extracted from source images using counterlet transform. The extraction method is done by making the approximated transformed coefficients equal to zero, then taking the inverse counterlet transform to get the details of the images to be fused. The performance of the proposed algorithm has been verified on several grey scale and color test images, and compared with some present methods.
... Show MoreAn oil spill is a leakage of pipelines, vessels, oil rigs, or tankers that leads to the release of petroleum products into the marine environment or on land that happened naturally or due to human action, which resulted in severe damages and financial loss. Satellite imagery is one of the powerful tools currently utilized for capturing and getting vital information from the Earth's surface. But the complexity and the vast amount of data make it challenging and time-consuming for humans to process. However, with the advancement of deep learning techniques, the processes are now computerized for finding vital information using real-time satellite images. This paper applied three deep-learning algorithms for satellite image classification
... Show MoreIn folk medicine there are various medicinal amalgamation possessing hepatoprotective activity. This activity is of significance because several toxins cause liver injury. Hence, many pharmaceutical companies are targeting herbal medicines for the treatment of liver abnormalities and towards evolving a safe and effective formulation with desired route of administration. In current review we have focused on the studies showing hepatoprotective effect using marine compounds and plant derived compounds. Liver disorder, a global health problem, usually include acute or chronic hepatitis, heptoses, and cirrhosis. It may be due to toxic chemicals and certain antibiotics. Uncontrolled consumption of alcohol also affects liver in an unhealthy wa
... Show MoreThis study has been accomplished by testing three different models to determine rocks type, pore throat radius, and flow units for Mishrif Formation in West Qurna oilfield in Southern Iraq based on Mishrif full diameter cores from 20 wells. The three models that were used in this study were Lucia rocks type classification, Winland plot was utilized to determine the pore throat radius depending on the mercury injection test (r35), and (FZI) concepts to identify flow units which enabled us to recognize the differences between Mishrif units in these three categories. The study of pore characteristics is very significant in reservoir evaluation. It controls the storage mechanism and reservoir fluid prope
World statistics proved that the most of work dangerous accidents, which causes death, are occurred in the construction works. These accidents related to many causes such as loss of workers experience and ignoring rules of safety requirements, especially young workers. Due to the risk of accidents that may occur in the site of work, the idea of this study crystallized to show the relationship between the age of worker and number of injuries and accidents, to identify the causes of these injuries, and to put the appropriate solutions to avoid or reduce the risk of work injuries. Also, the research shows the main principles of safety requirements to forming a clear picture about the subject of the study. A questioner form was prepared to c
... Show MoreQA Sarhan, University of Anbar Sport and Physical Education Sciences, 2019
هدفت الدراسة إلى التعرف على مستوى تقييم الإعلاميين العراقيين المقيمين في الأردن لتغطية الإصلاحات السياسية و الاقتصادية في العراق من قبل الفضائيات العراقية. و هدفت كذلك إلى التعرف على الف