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Using Artificial Intelligence and Metaverse Techniques to Reduce Earning Management
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This study aims to demonstrate the role of artificial intelligence and metaverse techniques, mainly logistical Regression, in reducing earnings management in Iraqi private banks. Synthetic intelligence approaches have shown the capability to detect irregularities in financial statements and mitigate the practice of earnings management. In contrast, many privately owned banks in Iraq historically relied on manual processes involving pen and paper for recording and posting financial information in their accounting records. However, the banking sector in Iraq has undergone technological advancements, leading to the Automation of most banking operations. Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion. Therefore, relying on auditing a large volume of financial data is insufficient. The Metaverse is a novel technological advancement seeking to fundamentally transform corporate operations and interpersonal interactions. Metaverse has implications for auditing and accounting practices, particularly concerning a company’s operational and financial aspects. Economic units have begun to switch from traditional methods of registration and posting to using software for financial operations to limit earnings management. Therefore, this research proposes applying one of the Data Mining techniques, namely the logistical regression technique, to reduce earning management in a sample of Iraqi private banks, including (11) banks. Accounting ratios were employed, followed by Logistic Regression, to achieve earnings management within the proportions.

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Publication Date
Tue Dec 20 2022
Journal Name
2022 International Conference On Computer And Applications (icca)
Mobile Application to Locate and Track Person's Whereabouts and Send SOS Messages
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Publication Date
Sat Aug 01 2015
Journal Name
2015 37th Annual International Conference Of The Ieee Engineering In Medicine And Biology Society (embc)
Wave speed and reflections proximal to aneurism and stenosis of flexible tubes
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Arterial aneurism and stenosis are disorders that lead to circulation malfunction. Stenosis often leads to hypoxia of the organ depending on the affected artery, whilst aneurism can lead to dissection with known lethal consequences. On both cases, the pulse wave produced by the contracting heart is reflected at these discontinuities, and estimating the size of these reflected waves using wave intensity analysis (WIA) is the main aim of this work. We also aim to measure wave speed, or pulse wave velocity (PWV) as more commonly known within the discontinuities. We manufactured 4 stenosis and 4 aneurism silicon sections, connected one at a time to a mother tube, and tested in vitro. Pressure and flow were measured proximal to the discontinuity

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Publication Date
Thu Jun 29 2023
Journal Name
Farmacia
CORRELATION BETWEEN INTEGRIN ALPHA-4 GENE POLYMORPHISMS AND FAILURE TO RESPOND TO NATALIZUMAB THERAPY IN IRAQI MULTIPLE SCLEROSIS PATIENTS
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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Physical Education
Building and rationing test to measure the kinetic response to the movement of the player defender basketball junior time
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The researchers believe the problem of searching the scarcity or limited tests of time kinetic response led to scarcity or limited availability of experimental research in exercises codified within the training curriculum for the junior class, and therefore has been weakening this physical variable as an important episode in the development of the players physical capacities as well as the lack of measure for this variable within the defensive skills in general and the skill of the player movement defender in particular, and it represents the goal of research in the treatment of the above through the construction and rationing test to measure the kinetic response to the movement of the player defender basketball junior time. Chosen as the r

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Publication Date
Mon Apr 18 2022
The modeling techniques of the second‐order correlation function <i>g</i> <sup>(2)</sup> ( <i>τ</i> ) for a quantum emitter
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Publication Date
Mon Jan 01 2024
Journal Name
Computers, Materials &amp; Continua
Improving Video Watermarking through Galois Field &lt;i&gt;GF&lt;/i&gt;(2&lt;sup&gt;4&lt;/sup&gt;) Multiplication Tables with Diverse Irreducible Polynomials and Adaptive Techniques
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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Perceptual Speed and Its Relation to the Emotional Patterns of University Students: Perceptual Speed and Its Relation to the Emotional Patterns of University Students
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The current research aims to identify the perceptual speed of the university students as well as to identify the differences in the level of perceptual speed for the university students according to the variables of (male, female) specialization (scientific, human) university (Baghdad, Mustansiriya). Additionally, the research aims to identify the prevalence of emotional pattern and to identify the relationship between perceptual speed and the emotional patterns among university students. The researcher designed a questionnaire to measure the Emotional Patterns based on Jerome Freedman perspective. As for perceptual speed, the researcher adopted French, Extrom and Price scale (1963), which was tran

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THEEXPOSURE OF BAGHDAD SLUM RESIDENTS TO TELEVISION DRUG ADVERTISEMENTS AND ITS TRENDS: THEEXPOSURE OF BAGHDAD SLUM RESIDENTS TO TELEVISION DRUG ADVERTISEMENTS AND ITS TRENDS
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The advancement of science and technology in recent years has led to heavy and diversified production and thus market congestion in various goods and services; which led to an increase of competition among advertisers in order to meet the needs and wishes and to upgrade to the level of consumers. These upgrades have imposed an increase in the usage of the promotions, including advertising in terms of quantity and quality, to influence and persuade customers innovatively and creatively using all available mass media.

The research aims to identify the attitudes of residents of poor areas towards television advertisements for medicines, and the impact of those advertisements on them in terms of making purch

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Publication Date
Wed Jan 07 2026
Journal Name
Journal Of The College Of Basic Education
Addiction to the Internet and its relation to the mental alertness of students of the Faculty of Physical Education and Sports Science for Girls
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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ATTRACTIONS ELEMENTS OF TELEVISION ADVERTISING AND THEIR RELATIONSHIP TO CONSUMER PREFERENCE: THE ATTRACTIONS ELEMENTS OF TELEVISION ADVERTISING AND THEIR RELATIONSHIP TO CONSUMER PREFERENCE
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The research aims to study the elements of attraction in television advertising and determine their relationship to consumer preferences, the extent to which the sample (250) watches television advertisements, and the motives for viewing. Males and females, and the statistical program spss was used to analyze the results using percentages, arithmetic mean, correlation coefficients ch2, Pearson’s coefficient and Alpha Cronbach for the stability of the test, and the research came to the conclusion that the percentage of watching television advertisements is good motivated by the identification of new goods and services in the market, as advertisements sometimes achieve consumer preferences, and the most prominent The forms that a

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