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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
Tue Apr 05 2022
Journal Name
Nano Hybrids And Composites
Structural and Optical Properties of ZnO Nanostructures Synthesized by Hydrothermal Method at Different Conditions
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Zinc oxide (ZnO) nanoparticles were synthesized using a modified hydrothermal approach at different reaction temperatures and growth times. Moreover, a thorough morphological, structural and optical investigation was demonstrated using scanning electron microscopy (SEM), x-ray diffraction (XRD), ultra-violate visible light spectroscopy (UV-Vis.), and photoluminescence (PL) techniques. Notably, SEM analysis revealed the occurrence of nanorods-shaped surface morphology with a wide range of length and diameter. Meanwhile, a hexagonal crystal structure of the ZnO nanoparticles was perceived using XRD analysis and crystallite size ranging from 14.7 to 23.8 nm at 7 and 8 ℎ𝑟𝑠., respectively. The prepared ZnO samples showed good abso

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Structural and Optical Properties of SnS2:Cu Thin films prepared by chemical Spbay Pyrolysis
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Thin filis have been prepared from the tin disulphide (SnS2 ), the pure and the doped with copper (SnS2:Cu) with a percentages (1,2,3,4)% by using ahemical spray pyrolysis techniqee on substrate of glass heated up to(603K)and sith thicknesses (0.7±0.02)?m ,after that the films were treated thermally with a low pressure (10-3mb) and at a temperature of (473K) for one hour. The influence of both doping with copper and the thermal treatment on some of the physical characteristics of the prepared films(structural and optical) was studied. The X-ray analysis showed that the prepared films were polycrystalline Hexagonal type. The optical study that included the absorptance and transmitance spectra in the weavelength range (300-900)nm

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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis and Characterization of New Phthalimides Containing 1, 2, 4-triazole and Imine Group
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Several new derivatives of 1, 2, 4-triazoles linked to phthalimide moiety were synthesized through following multisteps. The first step involved preparation of 2, 2-diphthalimidyl ethanoic acid [2] via reaction of two moles of phthalimide with dichloroacetic acid. Treatment of the resulted imide with ethanol in the second step afforded 2, 2-diphthalimidyl ester [3] which inturn was introduced in reaction with hydrazine hydrate in the third step, producing the corresponding hydrazide derivative [4]. The synthesized hydazide was introduced in different synthetic paths including treatment with carbon disulfide in alkaline solution then with hydrazine hydrate to afford the new 1, 2, 4-triazole [10]. Reaction of compound [10] with different alde

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Publication Date
Wed Sep 05 2007
Journal Name
Neural Network World
A canonical generic algorithm for likelihood estimator of first order moving average model parameter
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The increasing availability of computing power in the past two decades has been use to develop new techniques for optimizing solution of estimation problem. Today's computational capacity and the widespread availability of computers have enabled development of new generation of intelligent computing techniques, such as our interest algorithm, this paper presents one of new class of stochastic search algorithm (known as Canonical Genetic' Algorithm ‘CGA’) for optimizing the maximum likelihood function strategy is composed of three main steps: recombination, mutation, and selection. The experimental design is based on simulating the CGA with different values of are compared with those of moment method. Based on MSE value obtained from bot

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Theoretical Study of Elastic Electron Scattering from 8B, 17Ne, 11Be and 11Li Halo Nuclei
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     The nuclear density distributions and size radii are calculated for one-proton 8B, two-proton 17Ne, one-neutron 11Be and two-neutron 11Li halo nuclei. The theoretical outlines of calculations assume that the nuclei understudy are composed of two parts: the stable core and the unstable halo. The core part is studied using the radial wave functions of harmonic-oscillator (HO) potentials, while the halo is studied through Woods-Saxon (WS) potential. The long tail behaviour which is the main characteristic of the halo nuclei are well generated in comparison with experimental data. The calculated size radii are in good agreement with experimental values. The elastic electron scattering form factors of the C0 component are also c

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Publication Date
Wed Jan 01 2020
Journal Name
Materials Science And Engineering
Fresh and Hardened Properties of Nano Self-Compacting Concrete with Micro and Nano Silica
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Abstract<p>Self-compacting concrete (SCC) has undergone a remarkable evolution recently based on the results from several studies that have indicated the chain of benefits SCC provides. Micro and nano materials used as mineral additives in SCC offer several high-performance properties, and this research studies the effects of micro silica (MS) (10%, used as a reference) and colloidal nano-silica (CNS) (2.5%, 5%, 7.5%, and 10%) on the fresh and hardened properties of SCC. All mixtures were estimated using flow, L-box, and V-funnel tests to examine workability and compressive strength, modulus of elasticity and tensile strength as hardened properties. The use of CNS increased the overall compressi</p> ... Show More
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Publication Date
Thu Jul 01 2021
Journal Name
Diyala Journal For Pure Science
Survey of Air Quality and Health Risk Assessment Around East Baghdad Oil Field, Iraq
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Air pollution evaluation of the operational processes in the East Baghdad oil field was carried out. The analysis was carried out by ICP-MS technique. Total Suspended Particles (TSP) air load was higher than Iraqi Standards and world international allowable limits of World Health Organization. The mean concentrations of gases carbon monoxide, carbon dioxide, sulfur dioxide, in the air were within national and world standards, while the mean concentration of nitrogen dioxide was higher than standard limits. The air of the study area is considered a good quality for CO, CO2 and NO2 with no health effect, while it is hazardous for TSP that have serious risk for people with respiratory disease. The mean concentrations of Cd, Cr, Cu and

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Publication Date
Sat Dec 10 2016
Journal Name
International Journal Of Current Microbiology And Applied Sciences
Synthesis, Characterization and Biological Evaluation of Penicillin Derivatives Complexes with Some Transition Metal Ions
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Publication Date
Thu Mar 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetics and Mass Transfer Study of Oleic Acid Esterification over Prepared Nanoporous HY zeolite
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A mathematical model was proposed to study the microkinetics of esterification reaction of oleic acid with ethanol over prepared HY zeolite catalyst. The catalyst was prepared from Iraqi kaolin source and its properties were characterized by different techniques. The esterification was done under different temperature (40 to 70˚C) with 6:1 for molar ratio of ethanol to oleic acid and 5 % catalyst loading.

   The microkinetics study was done over two period of time each period was examined individually to calculate the reaction rate constant and activation energy. The impact of the mass transfer resistance to the reactant was also investigated; two different studies have been accomplished to do this purpose.

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
A comparison of cross sections for Selenium -73 radioisotopes produced by accelerators and reactors
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Background: Selenium-73 with half- life of 7.15 hour emits β+ in nature and has six stable isotopes which are ( 74Se,76Se,77Se,78Se,80Se and 82Se ). Selenium-73 has many applications in technology and radioselenium compounds of metallic have found various applications in medicine. Objective:  To make a comparison between different reactions that produced cross sections of Se-73 radioisotopes. Subjects and methods: The feasibility of the production of Selenium -73 via various nuclear reactions was investigated. Excitation functions of 73Se production by the reactions of 75As (p,3n), 169Tm( d,x), 74Se, natSe, natBr (p,x) , 75As (d,4n), natGe (3He,x), 70Ge (α, n), and 72Ge (α, 3n) and neutron capture were calculated using the avail

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