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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 Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion.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
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Classification of brain tumors using the multilayer perceptron artificial neural network
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Information from 54 Magnetic Resonance Imaging (MRI) brain tumor images (27 benign and 27 malignant) were collected and subjected to multilayer perceptron artificial neural network available on the well know software of IBM SPSS 17 (Statistical Package for the Social Sciences). After many attempts, automatic architecture was decided to be adopted in this research work. Thirteen shape and statistical characteristics of images were considered. The neural network revealed an 89.1 % of correct classification for the training sample and 100 % of correct classification for the test sample. The normalized importance of the considered characteristics showed that kurtosis accounted for 100 % which means that this variable has a substantial effect

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Publication Date
Wed Apr 16 2025
Journal Name
International Journal Of Engineering Pedagogy (ijep)
Utilizing Machine Learning Techniques to Predict University Students' Digital Competence
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Given the importance of possessing the digital competence (DC) required by the technological age, whether for teachers or students and even communities and governments, educational institutions in most countries have sought to benefit from modern technologies brought about by the technological revolution in developing learning and teaching and using modern technologies in providing educational services to learners. Since university students will have the doors to work opened in all fields, the research aims to know their level of DC in artificial intelligence (AI) applications and systems utilizing machine learning (ML) techniques. The descriptive approach was used, as the research community consisted of students from the University

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Publication Date
Thu Oct 31 2024
Journal Name
Iraqi Geological Journal
Artificial Neural Network Application to Permeability Prediction from Nuclear Magnetic Resonance Log
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Reservoir permeability plays a crucial role in characterizing reservoirs and predicting the present and future production of hydrocarbon reservoirs. Data logging is a good tool for assessing the entire oil well section's continuous permeability curve. Nuclear magnetic resonance logging measurements are minimally influenced by lithology and offer significant benefits in interpreting permeability. The Schlumberger-Doll-Research model utilizes nuclear magnetic resonance logging, which accurately estimates permeability values. The approach of this investigation is to apply artificial neural networks and core data to predict permeability in wells without a nuclear magnetic resonance log. The Schlumberger-Doll-Research permeability is use

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Publication Date
Wed Apr 06 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management using the Six Sigma approach to cost rationalization of activities : Application in the Iraqi mechanical carpet factory
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The textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Using spatial analysis techniques to Preparing maps for distribution of pollutant concentrations in Shatt al-Arab waters in November 2015
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Abstract<p>Water has a great self-generating capacity that can neutralize the polluting interventions carried out by humans. However, if human activities continue this uncontrolled and unsustainable exploitation of this resource, this regenerating capacity shall fail and it will be jeopardized definitively. Shatt Al-Arab River in South of Iraq. It has an active role in providing water for irrigation, industry, domestic use and a commercial gateway to Iraq. in the last five years Shatt Al-Arab suffered from a rise in pollutants due to the severe decline in sewage networks, irregular networks and pesticide products, as well as the outputs of factories and companies that find their way to water sou</p> ... Show More
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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Using spatial analysis techniques to Preparing maps for distribution of pollutant concentrations in Shatt al-Arab waters in November 2015
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Water has a great self-generating capacity that can neutralize the polluting interventions carried out by humans. However, if human activities continue this uncontrolled and unsustainable exploitation of this resource, this regenerating capacity shall fail and it will be jeopardized definitively. Shatt Al-Arab River in South of Iraq. It has an active role in providing water for irrigation, industry, domestic use and a commercial gateway to Iraq. in the last five years Shatt Al-Arab suffered from a rise in pollutants due to the severe decline in sewage networks, irregular networks and pesticide products, as well as the outputs of factories and companies that find their way to water sources and lead to a widespread collapse of water quality.

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Publication Date
Mon Apr 17 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE POSSIBILITY OF THE APPLICATION OF ENVIRONMENTAL FINES TO REDUCE THE WASTE GENERATED FROM THE SHOPE AND RESTAURANTS IN THE CITY OF BAGHDAD/ CASE STUDY.: THE POSSIBILITY OF THE APPLICATION OF ENVIRONMENTAL FINES TO REDUCE THE WASTE GENERATED FROM THE SHOPE AND RESTAURANTS IN THE CITY OF BAGHDAD/ CASE STUDY.
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The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

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Publication Date
Sun Jan 01 2023
Journal Name
Petroleum And Coal
Analyzing of Production Data Using Combination of empirical Methods and Advanced Analytical Techniques
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Scopus
Publication Date
Mon Sep 16 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Techniques of Watermark Images using Bit Plane Slicing and Cubic-spline Interpolation
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A watermark is a pattern or image defined in a paper that seems as different shades of light/darkness when viewed by the transmitted light which used for improving the robustness and security. There are many ways to work Watermark, including the addition of an image or text to the original image, but in this paper was proposed another type of watermark is add curves, line or forms have been drawn by interpolation, which produces watermark difficult to falsify and manipulate it. Our work suggests new techniques of watermark images which is embedding Cubic-spline interpolation inside the image using Bit Plane Slicing. The Peak to Signal Noise Ratio (PSNR) and Mean Square Error (MSE) value is calculated so that the quality of the original i

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering Science And Technology
Water quality assessment and sodium adsorption ratio prediction of Tigris River using artificial neural network
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