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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 Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Organizational Creativity in Enhancing Knowledge Management Processes: survey study for a sample of academic staff members at the Technical College of management / Baghdad)
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In many organizations, employees who have high mental skills are the main source of organizational creativity. When a firm does not put creativity as a goal, cannot stand solid against the competition. Nowadays, knowledge is the path to discover the innovation and creativity aspects, This can assist the firm to stand face to face with competition in the market. The importance of this research comes from detecting and knowing the relation between creativity and knowledge to know and detect the influence of organizational creativity on backing the management of knowledge and determine the final results. The problem of research is to trace the role of organizational creativity on knowledge management processes in order to enable the

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
(The role of strategices to manage the human resources in enhancement the process of knowledge management : Field Search in the Ministry of Transportation)
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The aims of the research is to know the role of strategic to manage the human resources in enhancement the process of knowledge management in the Ministry of Transportation , In addition to the effects occurred on outcomes for both the managers and practitioners .

For the purpose of achieving the objectives of the research , the researchers designed a questionnaire that included (40 Points for collecting the primary data from the sample of the research which contained (51) indiviluals. In light of that, the data was to collect and analyzed and hypotheses were tested by using the (SPSS) Program, and a number of statistical techniques was used to attain the goal of the research such as the means ,  Sta

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Publication Date
Thu Jun 30 2011
Journal Name
J Bagh College Dentistry
Comparison of the effect of stannous fluoride and sodium fluoride on surface roughness of Silorane and methacrylate based restorative material using light polarizing microscope
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Background: The high reactivity of hydrogen peroxide used in bleaching agents have raised important questions on their potential adverse effects on physical properties of restorative materials. The purpose of this in vitro study was to evaluate the effect of in-office bleaching agents on the microhardness of a new Silorane-based restorative material in comparison to methacrylate-based restorative material. Materials and method: Forty specimens of Filtek™ P90 (3M ESPE,USA) and Filtek™ Supreme XT (3M ESPE, USA) of (8mm diameter and 3m height) were prepared. All specimens were polished with Sof-Lex disks (3M ESPE, USA). All samples were rinsed and stored in incubator 37˚C for 24 hours in DDW. Ten sample of each material were subjected to

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE EFFECTS OF INFORMATION TECHNOLOGY ADOPTION ON THE FINANCIAL REPORTING: MODERATING ROLE OF AUDIT RISK
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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Planning treatments for residential neighborhoods in the holy city of Karbala in light of the concepts of sustainability
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Establishing sustainable cities and residential neighborhoods requires the development of new planning strategies, as adopting sustainable planning strategies when planning urban land uses for residential neighborhoods is necessary due to the large number of urban land use problems that have emerged during urbanization. The most prominent modern concept concerned with the land was the concept of sustainability, as sustainable planning aspires to link knowledge with sustainability through measures to achieve it. Therefore, sustainable planning works to apply the principles of sustainability in planning.

And in view of the circumstances that our country went through, which negatively affected various sectors and aspects of life, in

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Development of an Optimized Botnet Detection Framework based on Filters of Features and Machine Learning Classifiers using CICIDS2017 Dataset
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Abstract<p>Botnet is a malicious activity that tries to disrupt traffic of service in a server or network and causes great harm to the network. In modern years, Botnets became one of the threads that constantly evolving. IDS (intrusion detection system) is one type of solutions used to detect anomalies of networks and played an increasing role in the computer security and information systems. It follows different events in computer to decide to occur an intrusion or not, and it used to build a strategic decision for security purposes. The current paper <italic>suggests</italic> a hybrid detection Botnet model using machine learning approach, performed and analyzed to detect Botnet atta</p> ... Show More
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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of nano-hydroxy apatite on re-mineralize white spot lesions prior to orthodontic adhesive removal by different techniques (An In vitro comparative study)
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Background: White-spot lesion is one of the problems associated with the fixed orthodontic treatment. The aims of this in-vitro study were to investigate enamel damage depth on adhesive removal when the adhesive were surrounded by sound, demineralized or demineralized enamel that had been re-mineralized prior to adhesive removal using 10% Nano-Hydroxy apatite and to determine the effect of three different adhesive removal techniques. Materials and methods: Composite resin adhesive (3M Unitek) was bonded to 60 human upper premolars teeth which were randomly divided in to three groups each containing ten sound teeth and ten teeth with demineralized and re-mineralized lesions adjacent to the adhesive. A window of 2 mm was prepared on the bucca

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Path Planning of an autonomous Mobile Robot using Swarm Based Optimization Techniques
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This paper presents a meta-heuristic swarm based optimization technique for solving robot path planning. The natural activities of actual ants inspire which named Ant Colony Optimization. (ACO) has been proposed in this work to find the shortest and safest path for a mobile robot in different static environments with different complexities. A nonzero size for the mobile robot has been considered in the project by taking a tolerance around the obstacle to account for the actual size of the mobile robot. A new concept was added to standard Ant Colony Optimization (ACO) for further modifications. Simulations results, which carried out using MATLAB 2015(a) environment, prove that the suggested algorithm outperforms the standard version of AC

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Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
"The Effect of Organizational Power Top Management Resources in Building Core Competencies: Analytical Research
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The problem of the current research as the Iraqi Drilling Company suffers from the many challenges facing its work as a result of the current conditions in Iraq and the subsequent changes in the policies of the State Which left an impact on its activities and objectives, which created pressure on the importance of an organizational power capable of diagnosing the core competencies and development and maintain them to contribute to the raising and success in the performance of the company. The researchers adopted the method of analytical research and adopted the questionnaire as a main tool in the collection of research data and information . It was distributed to a community of (140) individuals from the low mana

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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Hydrology
Boosted artificial intelligence model using improved alpha-guided grey wolf optimizer for groundwater level prediction: Comparative study and insight for federated learning technology
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