Preferred Language
Articles
/
oxeSMJMBVTCNdQwCSM58
Using Artificial Intelligence and Metaverse Techniques to Reduce Earning Management
...Show More Authors

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 Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion.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.

Scopus Crossref
View Publication
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the Office of Financial Supervision in the federal control over health and sustainable development: Applied research in the Baghdad Soft Drinks Company
...Show More Authors

The study aims to indicate the role of strategic financial accounting  in the service investors  to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.

View Publication Preview PDF
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of the Commitment with Accounting Disclosure for Contingent Assets, Liabilities and Provisions in the Shareholding Companies Listed in Iraq Stock Exchange Analytical Entrance
...Show More Authors

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 23 2022
Journal Name
International Journal Of Health Sciences
Role of activin a hormone, betacellulin (BTC) growth factor, and Heparin binding epidermal growth factor on mice embryonic development after oral administration of glycyrrhiza glabra
...Show More Authors

Glycyrrhiza glabra is a herbal plant used for treatment of many infertility diseases. Its roots, a common herbal source, are described to soothe fetuses in pregnant mice, but there isn't enough research to know if it's safe to take during pregnancy and its effects on implantation factors. This study examines the impact of the growth factors betacellulin (BTC), heparin-binding epidermal growth factor, and activin A hormone on embryonic development after oral administration of Glycyrrhiza glabra aqueous extract to mice. In line with clinical use, an aqueous extract of Glycyrrhiza glabra roots was prepared. Pregnant mice were randomly assigned to one of four groups: Two mice groups 8 and 28 weeks old treated with water as a negative co

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
A comparative study of the role of monetary policies in achieving economic growth in some oil and non-oil countries during the period 1990-2017
...Show More Authors

The research problem was to identify the impact of monetary policies on economic growth in the oil and non-oil countries. The researcher chose the Republic of Iraq as an example for the oil countries and the Arab Republic of Egypt as an example for the non-oil countries to hold a comparison on the impact of monetary policies.

The research found that the monetary policies and their tools in the Iraqi economy affect the rate of GDP growth by 73%, which shows the strong impact of monetary policies on the economic growth in the Iraqi economy as an example of an oil state. GDP growth rate of 61%, indicating the impact of monetary policies on economic growth in the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 28 2014
Journal Name
Journal Of Physical Education
Setting standards for the quality of the performance scale school Aariyadah from the viewpoint of supervisors (specialists and technicians) in the districts of Baghdad breeding
...Show More Authors

To achieve excellence in the quality of performance in school sports administration, which has suffered a lot of problems and constraints on the administrative system, supervision and education level as well as the regulatory environment and available resources available and contribute to the provision of some processors and overcome difficulties to participate in the formation of the individual good of itself and society through sports activities. Hence the importance came this study to create a reference to the quality of the performance criteria school sports from the perspective of supervisors (specialists and technicians) in the districts of breeding Baghdad, to be of help to all those involved in school sports and maintaining an excep

... Show More
Preview PDF
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
International Medical Journal
Effect of Accelerated Canine Retraction by Vitamin D3 Local Administration on Apical Root Resorption, Alveolar Bone Integrity, and Chair-side Time: A Prospective Clinical Study.
...Show More Authors

Objectives: To evaluate the effect of vitamin D3 local injections on apical root resorption, alveolar bone integrity, and chair-side time following three and six months of canine retraction. Subjects and Methods: Seventeen adult patients (18-35 years old) of class I and II malocclusions were recruited, who required bilateral maxillary 1st premolars extraction before starting maxillary canines retraction. The experimental side received 25 pg dose of vitamin D3 injected locally into the distal periodontal sulcus of the canine (before force application) every three weeks, while the control side received retraction force only. Periapical radiographic evaluation was conducted after 3 and 6 months of the start of canines' retraction. Results: At

... Show More
Preview PDF
Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physical Education
The effect of e-learning on learning the skills of short Service and front-dimensional blow for badminton players under the age of 15 years.
...Show More Authors

AO Dr. Ali Jihad, Journal of Physical Education, 2021

View Publication
Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Reality of Alternative Assessment for Teachers of the First Cycle of the Basic Education in the Sultanate of Oman: Use, Self-Efficacy, and Attitude
...Show More Authors

This study aims at identifying the reality of alternative assessment for teachers of the first cycle of the basic education in the Sultanate of Oman with respect to the degree of teachers' use of alternative assessment strategies, level of self-efficacy for alternative assessment strategies, and attitude towards alternative assessment, and their relationship with other variables. To achieve the aims of the study, a descriptive research approach was utilized. A 5-point self-rated questionnaire was developed. It consists of three sections: Actual use of alternative assessment strategies (21 items), self-efficacy for alternative assessment strategies (21 items), and attitude towards alternative assessment (27 items). The psychometric proper

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 05 2018
Journal Name
International Journal Of Science And Research (ijsr)
Comparative Study of Some Antibiotic Resistance, Extended Spectrum ß-Lactamases (ESBLs), Metallo ß-Lactamases (MBLs) Produced in Pseudomonas aeruginosa Isolated from Clinical and Food Samples
...Show More Authors

A total number of 33 isolates of Pseudomoans aeruginosa were collected from different clinical samples, such as: burn, wound and urine from patients attending Al-Yarmouk teaching hospital and some private clinical laboratories in Baghdad city through the period from October to December 2016. On the other hand, 21 isolates of P. aeruginosa were collected from 38 different food samples; such as: vegetables and fruits, from different local markets in Baghdad city during the period from November to December 2016. All isolates were identified by using different bacteriological and biochemical assays and confirmed by Vitek-2 identification system. The antimicrobial susceptibility test for clinical and food isolates towards 17 antimicrobial a

... Show More
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Determination of Doxycycline Hyclate by Batch and Reverse Flow Injection Analysis Based on the Oxidative Coupling Reaction with 3-Methyl-2-benzothiazolinone Hydrazone hydrochloride (MBTH)
...Show More Authors

New, simple and sensitive batch and reverse FIA spectrophotometric methods for the determination of doxycycline hyclate in pure form and in pharmaceutical preparations were proposed. These methods based on oxidative coupling reaction between doxycycline hyclate and 3-methylbenzothiazolinone-2-hydrazone hydrochloride (MBTH) in the presence ammonium ceric sulfate in acidic medium, to form green water-soluble dye that is stable and has a maximum absorbance at 626 nm. A calibration graph shows that a Beer's law is obeyed over the concentration range of 1-80 and 0.5-110 ?g.mL-1 of DCH for the batch and rFIA respectively with detection limit of 0.325 ?g.mL-1 of DCH for r-FIA methods. All different chemicals and physical experimental paramete

... Show More
View Publication Preview PDF
Crossref (3)
Crossref