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.
Abstract
Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen
... Show MoreBotnet 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
This paper presents an enhancement technique for tracking and regulating the blood glucose level for diabetic patients using an intelligent auto-tuning Proportional-Integral-Derivative PID controller. The proposed controller aims to generate the best insulin control action responsible for regulating the blood glucose level precisely, accurately, and quickly. The tuning control algorithm used the Dolphin Echolocation Optimization (DEO) algorithm for obtaining the near-optimal PID controller parameters with a proposed time domain specification performance index. The MATLAB simulation results for three different patients showed that the effectiveness and the robustness of the proposed control algorithm in terms of fast gene
... Show MoreAbstract The aim of this study is preparing an intellectual map according to the feedback (verbally and writhingly ) in order to learn some skills of floor exercises in the women's artistic gymnastics , In addition to that the aim of this study defines on the impacts of intellectual map according to the feedback approach, and to identify the best group between the three groups study in the learning of skills approach in this study, the researchers used the experimental method, the subject of the study included on students second class in physical education and sport sciences , Baghdad University (2014-2015) , and divided into three groups for teaching skills which was under studied .The species used the specific manner by lot for selection
... Show MoreThe aim of this research is to clarify the importance of total quality management. Total quality management considered as a cultural process covering the various aspects of activities in society that helps human well-being, as well as the development of its efficiency and ability. They also have an effective role in achieving the desired goals that will benefit humanity. The concept of total quality management in the Qur'an is a broad, comprehensive and well integrated concept that aims to improve human life economically and socially. Quality in the Qur'an is a mean to achieve human beings happiness.
In this research we will highlight a successful story of quality management from Qur'an that ensures consumer protection and support of
This paper demonstrates the design of an algorithm to represent the design stages of fixturing system that serve in increasing the flexibility and automation of fixturing system planning for uniform polyhedral part. This system requires building a manufacturing feature recognition algorithm to present or describe inputs such as (configuration of workpiece) and built database system to represents (production plan and fixturing system exiting) to this algorithm. Also knowledge – base system was building or developed to find the best fixturing analysis (workpiece setup, constraints of workpiece and arrangement the contact on this workpiece) to workpiece.
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
... Show MoreFolktales are increasingly recognized as potent enablers in evoking the ’genius loci’ of cities and sustaining their cultural identity. ’The Thousand and One Nights’ represents the most remarkable and memorable cross-cultural folktales, related to the Middle Eastern region in general, and the city of Baghdad in particular. Very limited research has been conducted on its impact on architecture and urban development. The current article aims to develop a conceptual framework for the notion of ’imageability’, by which to explore the spatial characteristics and the physical and spiritual attributes of the depicted architecture and urban spaces of selected tales. Based on a conducted narrative-analysis approach, the article introduce
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