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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
Fri Mar 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrolytic preparation of Iron powder with particle Size Less than 106 pm
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Avery large numbers of articles are made by powder metallurgical methods using electrolytically reduced metal powders. Iron powder is one of these powders which play an important role in this field. Its preparation by electrolytic method is economic in comparison with the traditional methods (Atomization and carbonyl processes).

An electrochemical cell consisting of two electrodes (stainless steel cathode and iron anode, 99.9%) was used to study the electrolytic preparation of iron powder with particle size less than 106µm directly as powde1y form. Ferrous sulphate electrolyte was used containing sodium chloride as a stabilizing agent. The produced powder was thoroughly washed with an acidified distilled water and absolute ethan

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Publication Date
Wed Jun 01 2016
Journal Name
Lap Lambert Academic Publishing
Schiff Base And Ligand Metal Complexes of Some Amino Acids and Drug
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Schiff Base And Ligand Metal Complexes of Some Amino Acids and Drug

Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
Band Gap Characterization of Thermally Treated Hybrid Blend ZnPc/CdS Thin Films
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Spin coating technique used to prepare ZnPc, CdS and ZnPc/CdS blend thin films, these films annealed at 423K for 1h, 2h and 3h. Optical behavior of these films were examined using UV-Vis. and PL. The absorption spectrum of ZnPc shows a decreasing in absorption with the increase of annealing time while CdS spectrum give a clearly absorption peak at~510 nm. Energy gap of ZnPc increases from 1.41 to 1.52 eV by increasing the annealing time. Eg of CdS decrease by increasing annealing time, from 2.3 eV to 2.2 eV. The intensities of the peaks obtained from PL spectra were strongly dependent on annealing time and confirmed the results obtained from UV-Vis. D.C. conductivity measurement showed that all the thin films have two differen

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Publication Date
Thu Oct 14 2021
Journal Name
Iraqi Journal Of Physics
Investigation of nonlinear optical properties for laser dyes-doped polymer thin film
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Solutions of dyes Rhodamine 6G (Rh6G) and Coumarin480(C480) were prepared at five concentrations (1x10-3, 5x10-4, 1x10-4, 5x10-5 and1x10-5) mol/l, the mixing was stirred to obtain on a homogenous solution, the(poly methyl-methacrylate) (PMMA) was solved by chloroform solvent with certain ratio, afterward (PMMA+Rh6G) and (PMMA+C480) thin films were prepared by casting method on glass block which has substrate with dimensions (7.5 x2.5)cm2, the prepared samples were left in dark place at room temperature for 24 hours to obtain uniform and homogenous thin films. UV-VIS absorption spectra, transmission spectra and fluorescence spectra were done to measure linear refractive index and linear absorption coefficient. The nonlinear optical proper

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Publication Date
Wed Oct 09 2019
Journal Name
Engineering, Technology & Applied Science Research
Serviceability of Reinforced Concrete Gable Roof Beams with Openings under Static Loads
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This paper presents an analytical study on the serviceability of reinforced concrete gable roof beams with openings of different sizes, based on an experimental study which includes 13 concrete gable roof beams with openings under static loading. For deflection and crack widths under static loading at service stage, a developed unified calculation procedure has been submitted, which includes prismatic beams with one opening subjected to flexure concentrated force. The deflection has been calculated with two methods: the first method calculated deflections via relevant equations and the second was Direct Stiffness Method in which the beam is treated as a structural member with several segments constituting the portions with solid sec

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Publication Date
Wed Nov 14 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Simulation of Batch Reactive Distillation for Biodiesel Production from Oleic Acid Esterification
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The present work concerns with simulating unsteady state equilibrium model for production of methyl oleate (biodiesel) from reaction of oleic acid with methanol using sulfuric acid as a catalyst in batch reactive distillation. MESHR equations of equilibrium model were solved using MATLAB (R2010a). The validity of simulation model was tested by comparing the simulation results with a data available in literature. UNIQUAC liquid phase activity coefficient model is the most appropriate model to describe the non-ideality of OLAC-MEOH-MEOL-H2O system. The chemical reactions rates results from EQ model indicating the rates are controlled by chemical kinetics. Several variables was studied such as molar ratio of methanol to oleic acid 4:1, 6:1

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Antimicrobial Activity Study of Some New Substituted Benzoxazole Derivatives
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This research included the preparation of 2-mercaptobenzoxazole (N1) by the reaction of ortho-aminophenol with carbon disulfide in an alcoholic potassium hydroxide solution. The 2-mercapto benzoxazole (N1) was then treated with hydrazine to obtain the 2-hydrazino benzoxazole (N2). A number of hydrazones (N3-N5) were prepared through the reaction of N2 with different benzaldehydes. The compound (N6) was also prepared whereby the ring closing of hydrazone (N3) using chloroacetylchloride, while the compound (N7) was prepared by treating 2-hydrazino benzoxazole with acetylacetone. When the compound (N1) was treated with formaldehyde, it afforded the compound (N8). Also, the N9 was obtained from the reaction of N1 with chloroacetic acid in th

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Publication Date
Tue Jul 04 2023
Journal Name
Ankara Universitesi Eczacilik Fakultesi Dergisi
ANTIANGIOGENIC ACTIVITY AND ROS-MEDIATED LUNG CANCER CELL LINE INJURY OF ZERUMBONE
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Objective: Zerumbone (ZER) is a well-known natural compound that has been reported to have anti-cancer effect. Thus, this study investigated the ZER potential to inhibit Thymidine Phosphorylase (TP) and the ability to trigger Reactive oxygen species (ROS)-mediated cytotoxicity in non-small cell lung cancer, NCI-H460, cell line. Material and Method: The antiangiogenic activity for ZER was evaluated by using the thymidine phosphorylase inhibitory test. Reactive oxygen species (ROS) production was determined via DCFDA dye by using flow cytometry. Result and Discussion: ZER was found to be potent TP inhibitory with the IC50 value of 50.3± 0.31 μg/ml or 230±1.42 µM. NCI-H460 cells upon treatment with ZER produced sign

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Publication Date
Fri Sep 01 2017
Journal Name
Inorganica Chimica Acta
Synthesis, characterization and liquid crystalline properties of novel benzimidazol-8-hydroxyquinoline complexes
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The synthesis, characterization and liquid crystalline properties of N4,N40 -bis((1 H-benzo[d]imidazol-2- yl)methyl)-3,30 -dimethyl-[1,10 -biphenyl]-4,40 -diamine and of their corresponding Mn(II), Fe(II), Ni (II), Cu(II), and Zn(II) complexes are described. The ligand and complexes have been characterized by elemental analysis, magnetic susceptibility measurements (meff), conductometric measurements and Fourier Transform Infrared (FTIR), Nuclear Magnetic Resonance (1 H NMR), (13C-NMR) and UV–Vis spectroscopy. Spectral investigations suggested octahedral coordination geometrical arrangement for M(II) complexes. The phase transition temperatures were detected by differential scanning calorimetry (DSC) analysis and the phases are confirmed

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Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Structural and Magnetic Properties of MnxZn1-xFe2O4 Prepared via Sol-Gel Method
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      Manganese-zinc ferrite MnxZn1-xFe2O4 (MnZnF) powder was prepared using the sol-gel method. The morphological, structural, and magnetic properties of MnZnF powder were studied using X-ray diffraction (XRD), atomic force microscopy (AFM), energy dispersive X-ray (EDX), field emission-scanning electron microscopes (FE-SEM), and vibrating sample magnetometers (VSM). The XRD results showed that the MnxZn1-xFe2O4 that was formed had a trigonal crystalline structure. AFM results showed that the average diameter of Manganese-Zinc Ferrite is 55.35 nm, indicating that the sample has a nanostructure dimension. The EDX spectrum revealed the presence of transition metals (Mn, Fe, Zn, and O) in Mang

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