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.
في البحث الحالي تم تحضير ودراسة النشاط الحيوي لسلسلة من البوليمرات الجديدة المحورة من الكيتوسان مع مركبات تحتوي على مجموعة الآزو. في البداية تم تحضير ملح الديازونيوم من تفاعل 3,3'-dimethyl-[1,1'-biphenyl]-4,4'-diamine مع حامض الهيدروكلوريك المركز ونتريت الصوديوم .ثم تفاعل الازدواج بين ملح الديازونيوم مع الديهايدات اروماتية معوضة لإنتاج مشتقات الازو (1-6). ازو شف بيس كيتوسان((12-7 والتي حضرت من تفاعل الكيتوسان مع مشتقات
... Show MoreIn this paper, Response Surface Method (RSM) is utilized to carry out an investigation of the impact of input parameters: electrode type (E.T.) [Gr, Cu and CuW], pulse duration of current (Ip), pulse duration on time (Ton), and pulse duration off time (Toff) on the surface finish in EDM operation. To approximate and concentrate the suggested second- order regression model is generally accepted for Surface Roughness Ra, a Central Composite Design (CCD) is utilized for evaluating the model constant coefficients of the input parameters on Surface Roughness (Ra). Examinations were performed on AISI D2 tool steel. The important coefficients are gotten by achieving successfully an Analysis of V
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A new series of bases of Schiff (H2-H4) derived from phthalic anhydrideweresynthesized. These Schiff bases were prepared by the reaction of different amines (tyrosine methyl ester, phenylalanine methyl ester, and isoniazid) with the phthalimide derived aldehyde with the aid of glacial acetic acid or triethylamine ascatalysts. All the synthesized compounds were characterized by (FT-IR and 1HNMR) analyses and were in vitro evaluated for their antimicrobial activity against six various kinds of microorganisms. All the synthesized compounds had been screened for their antimicrobial activity against two Gram-positive bacteria “Staph. Aureus, and Bacillus subtilis
... Show MoreBox-Wilson experimental design method was employed to optimized lead ions removal efficiency by bulk liquid membrane (BLM) method. The optimization procedure was primarily based on four impartial relevant parameters: pH of feed phase (4-6), pH of stripping phase (9-11), carrier concentration TBP (5-10) %, and initial metal concentration (60-120 ppm). maximum recovery efficiency of lead ions is 83.852% was virtually done following thirty one-of-a-kind experimental runs, as exact through 24-Central Composite Design (CCD). The best values for the aforementioned four parameters, corresponding to the most restoration efficiency were: 5, 10, 7.5% (v/v), and 90 mg/l, respectively. The obtained experimental data had been
... Show MoreIn this work, the photocatalytic degradation of indigo carmine (IC) using zinc oxide suspension was studied. The effect of influential parameters such as initial indigo carmine concentration and catalyst loading were studied with the effect of Vis irradiation in the presence of reused ZnO was also investigated. The increased in initial dye concentration decreased the photodegradation and the increased catalyst loading increased the degradation percentage and the reused-ZnO exhibits lower photocatalytic activity than the ZnO catalyst. It has been found that the photocatalytic degradation of indigo carmine obeyed the pseudo-first-order kinetic reaction in presence of zinc oxide. This was found from plotting the relationship between ln
... Show MoreThe purpose of this work is to concurrently estimate the UVvisible spectra of binary combinations of piroxicam and mefenamic acid using the chemometric approach. To create the model, spectral data from 73 samples (with wavelengths between 200 and 400 nm) were employed. A two-layer artificial neural network model was created, with two neurons in the output layer and fourteen neurons in the hidden layer. The model was trained to simulate the concentrations and spectra of piroxicam and mefenamic acid. For piroxicam and mefenamic acid, respectively, the Levenberg-Marquardt algorithm with feed-forward back-propagation learning produced root mean square errors of prediction of 0.1679 μg/mL and 0.1154 μg/mL, with coefficients of determination of
... Show MoreAbstract: When it comes to applications in welding, cutting, and surface engineering, the utilization of high-power fiber-delivered beams from solid-state lasers offers several benefits. This paper addresses the issue of cleaning the surface of the samples with different spot sizes (50, 100 and 200) (industrial ytterbium fiber laser) to prepared it to be welded. Angular laser cleaning with incident angles (5, 10, 15, 20, 25, 30) ° with different powers (3, 5, 7, 10) W and hatch distance 0.001 was use for implemented.
The present investigation aims to study the effect of heat treatment by quenching in different quenching media (salt water, water and oil) following by tempering on wear resistance of EN25 steel. EN25 steel is an alloy of medium carbon low alloy steel which is used for many applications requiring high tensile strength and wear resistance such as connecting rods, adapters and in power sectors extensively. The specimens are machined to 20 mm in length and 10 mm in diameter. This study is done by two stages: The first stage is done by austenitizing EN25 steel to 850 for 1 hr by quenching the specimens in three different quenching media and then tempered at 300 in air. While the second stage is performed by wear
... Show MoreDue to the great evolution in digital commercial cameras, several studies have addressed the using of such cameras in different civil and close-range applications such as 3D models generation. However, previous studies have not discussed a precise relationship between a camera resolution and the accuracy of the models generated based on images of this camera. Therefore the current study aims to evaluate the accuracy of the derived 3D buildings models captured by different resolution cameras. The digital photogrammetric methods were devoted to derive 3D models using the data of various resolution cameras and analyze their accuracies. This investigation involves selecting three different resolution cameras (low, medium and
... Show MoreThis study investigates the influence of asymmetric involute teeth profiles for helical gears on the bending stress. Theoretically, bending stress has been estimated in spur involute gears which have symmetric teeth profile by based on the Lewis, 1892 equation. Later, this equation is developed by, Abdullah, 2012. to determine the effect of an asymmetric tooth profile for the spur gear on the bending stress. And then these equations are applied with stress concentration factor once for symmetric and once other for asymmetric teeth profile. In this paper, the bending stresses for various types of helical gear with various types of asymmetric teeth profile are calculated numerically for defined the stress concentration fac
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