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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
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
Geometry, and Normal Modes of Vibration (3N-6) for Di and Tetra-Rings Layer (6, 0) Linear (Zigzag) SWCNTs; A DFT Treatment
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            Density Functional Theory (DFT) method of the type (B3LYP) and a Gaussian basis set (6-311G) were applied for calculating the vibration frequencies and absorption intensities for normal coordinates (3N-6) at the equilibrium geometry of the Di and Tetra-rings layer (6, 0) zigzag single wall carbon nanotubes (SWCNTs) by using Gaussian-09 program. Both were found to have the same symmetry of D6d point group with C--C bond alternation in all tube rings (for axial bonds, which are the vertical C--Ca bonds in rings layer and for circumferential bonds C—Cc in the outer and mid rings bonds). Assignments of the modes of vibration IR active and inactive vibration frequ

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Publication Date
Wed Nov 01 2017
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Preparation, Spectral studies and Biological Efficiency of Metal (II) Mixed Ligand Complexes Schiff Base derived from (Benzaldehyde and OAminoaniline) with 8-Hydroxyquinoline
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fication of benzaldehyde (C6H5CHO) and O- amino aniline O-C6H4(NH2)2 in ethanol with 8- Hydroxyquinoline (8HQ) . Formed compounds were acquired of 1:1:2 molar proportion reactions for metal ions and ligands (L) and 2(8HQ) during reaction for MCl2 .nH2O salt products complexes conformable into the forms [M(L)(8HQ)2] ,where M = Mn(II),Co(II) and Ni(II). Whole the compounds were identified during the basis of their; FT-IR and U.V spectrum, melting point, molar conduct, identify of the percentage from the metal at the complexes via flame (AAS), C, H and N content of the Schiff base (L) and metal complexes were analysis and magnetic susceptibility menstruations. A hexagonal coordinated metal complexes were proposed to the separated complexes of

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Publication Date
Sun May 03 2015
Journal Name
Lasers In Medical Science
Investigations of radicular dentin permeability and ultrastructural changes after irradiation with Er,Cr:YSGG laser and dual wavelength (2780 and 940 nm) laser
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Publication Date
Tue Jan 26 2021
Journal Name
Journal Of Antimicrobial Agents
Antifungal Activity Evaluation of Co(II), Ni(II), Cu(II), Zn(II) and Fe(III) Mixed Ligand Complexes with Different Schiff Bases
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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Enhanced Physical Absorption Properties of ZnO Nanorods by Electrostatic Self-Assembly with Reduced Graphene Oxide and Decorated with Silver and Copper Nanoparticles
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The preparation and characterization of innovative nanocomposites based on zinc oxide nanorods (ZNR) encapsulated by graphene (Gr) nanosheets and decorated with silver (Ag), and cupper (Cu) nanoparticles (NP) were studied. The prepared nanocomposites (ZNR@Gr/Cu-Ag) were examined by different techniques including Field Emission Scanning Electron Microscope (FESEM), Transmission electron microscopy (TEM), Atomic force microscopy (AFM), UV-Vis spectrophotometer and fluorescence spectroscopy. The results showed that the ZNR has been good cover by five layers of graphene and decorated with Ag and Cu NPs with particles size of about 10-15 nm. The ZNR@Gr/Cu-Ag nanocomposites exhibit high absorption behavior in ultraviolet (UV) region of sp

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Publication Date
Wed Nov 07 2018
Journal Name
Journal Of Education And Scientific Studies
Synthesis and Characterization of Schiff Base Metal Complexes Derived from Trimethoprim and mixed ligands with 8-hydroxy quinolone and study biologically activity
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Schiff base obtained from the reaction (Trimethoprim) with (sodiumpyruvate ) to produce the ligand [NaL], the reaction was carried out in methanol as a solvent under reflux. The prepared ligand [NaL] was characterized by FT-IR, UV-Vis spectroscopy, 1H,13C-NMR spectra, mass spectra, and melting point.A new mixed ligand complexes have been prepared between ( 8- hydroxyquinolone) and the ligand [NaL] withMn(II).Co(II),Ni(II),Cu(II), (Zn(II) ,(Cd(II)and Pd(II). All the complexes were characterized by spectroscopic methods (FT-IR, UV-Vis spectroscopy), chloride content and melting point ,molar conductance and magnetic susceptibility.These measure- ments showed octahedral geometry around(,Mn2+, Co2+, Ni2+, Cu2+, Zn2+ and Cd2+) ions and square pla

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
Synthesis, Characterization, and Biological Activity of New Metal Ion Complexes with Schiff Base (Z)-3((E)-2-Hydroxybenzylidene) hydrazineylidene)indolin-2-one
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The study involved preparing a new compound by combining between 2- hydroxybenzaldehyde and (Z)-3-hydrazineylideneindolin-2-one resulting in Schiff bases and metal ions: Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) forming stable minerals-based-Schiff complexes. The formation of resulting Schiff bases is detected spectrally using LC-Mss which gave corresponding results with theoretical results, 1H-NMR proves the founding of N=CH signal, FT-IR indicates the occurrence of imine band and UV-VIs mean is proved the ligand formation. On the other hand, minerals-based-Schiff was characterized using the same spectral means that relied with ligand (Schiff bases). Those means gave satisfactory results and proved the suggested distinguishable geometries

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
Synthesis, Characterization, and Biological Activity of New Metal Ion Complexes with Schiff Base (Z)-3((E)-2-Hydroxybenzylidene) Hydrazineylidene) Indolin-2-One
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The study involved preparing a new compound by combining between 2-hydroxybenzaldehyde and (Z)-3-hydrazineylideneindolin-2-one resulting in Schiff bases and metal ions: Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) forming stable minerals-based-Schiff complexes. The formation of resulting Schiff bases is detected spectrally using LC-Mss which gave corresponding results with theoretical results, 1H-NMR proves the founding of N=CH signal, FT-IR indicates the occurrence of imine band and UV-VIs mean is proved the ligand formation. On the other hand, minerals-based-Schiff was characterized using the same spectral means that relied with ligand (Schiff bases). Those means gave satisfactory results and proved the suggested distinguishable geometries.

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Publication Date
Sat Jan 01 2022
Journal Name
P J M H S
Synthesis and Spectro Scopic Study of Some Metal Transition Amino Organic Compounds with N-(2-OXO-1,2-Dihydropyrimidin-4- Ylcarbamothioyl) Acetamide (DPA)
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A New ligand, N-(2-oxo-1,2- Dihydropyrimidin-4- ylcarbamothioyl) Acetamide (DPA) was prepared by reaction of iso thiosyanate derivative with Cytosine. The ligand has been characterized through elemental analysis, H1 NMR, C13NMR, FT-IR, and UV Visible spectra, such ligand’s transition metal complexes have been characterized through conductivity measurement, FT-IR, UV Visible spectra and magnetic susceptibility, all the complexes of this ligand are solid crystal and molar ratio (2:1) (ligand: metal). The form of molecular for these complexes octa hedral. The general formula [M(DPA)2Cl2], where M+2 = (Mn, Co, Ni, Cu, Zn, Cd, Hg).

Publication Date
Fri Jun 20 2025
Journal Name
Bulletin Of The Iraq Natural History Museum
A NEW RECORD OF TWO NEMATODES, MESORHABDITISFRANSENI FUCHS, 1933 (MESORHABDITIDAE) AND PRATYLENCHUSGOODEYI SHER AND ALLEN, 1953 (PRATYLENCHIDAE) WITH MOLECULAR DESCRIPTION FROM IRAQ
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rhabditid Mesorhabditis franseni Fuchs, 1933 (Family, Mesorhabditidae) and pratylenchid nematode Pratylenchus goodeyi Sher and Allen, 1953 (Family, Pratylenchidae). They were illustrated by molecular aspects. All specimens of both genera were cultured and reproduced for DNA extraction. M. franseni (IRQ.ZAh2 PP528819.1 isolate) was characterized. P. goodeyi (IRQ.ZAh5 PP535537 isolate) was also characterized. Selected specimens of these two species were molecularly characterized using the partial ITS-rRNA gene sequences. The ITS-rRNA sequence of IRQ.ZAh2 PP528819.1 isolate had a range of (98.62%-100%) sequence homology with ITS-rRNA sequence of M. franseni available in NCBI database. While, the ITS-rRNA sequence of IRQ.ZAh5 PP535537 isolate h

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