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 Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion.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.
Media and communication's research are varied in accordance to research approaches' variety which seeks to reach convergent social, psycholo
... Show MoreIt sheds light on the cultural dimension in the decentralized administration experience in Iraq as evaluation tool by adding a new dimension in studying decentralization in addition to the administrative, political and legal dimensions .The proposal of study is that without the civil political culture ,the administrative decentralization in Iraq which remains weak and it may be imposed to a set of problems. - The study includes an introduction, conclusion and a set of political and cultural issues , its components and it may have the political analysis of this culture and its role in determining the movement of the administrative decentralized movement in Iraq post 2003.
The phytoremediation technique has become very efficient for treating soil contaminated with heavy metals. In this study, a pot experiment was conducted where the Dodonaea plant (known as hops) was grown, and soil previously contaminated with metals (Zn, Ni, Cd) was added at concentrations 100, 50, 0 mg·kg-1 for Ni and Zn, and at concentrations of 0, 5, 10 mg·kg-1 for cadmium. Irrigation was done within the limits of the field capacity of the soil. Cadmium, nickel and zinc was estimated in the soil to find out the capacity of plants to the absorption of heavy and contaminated metals by using bioconcentration factors (BCFs), bioaccumulation coefficient (BAC) and translocation factor (TF). Additionally, BCF values of both Ni and Zn were l
... Show MoreSolid waste generation and composition in Baghdad is typically affected by population growth, urbanization, improved economic conditions, changes in lifestyles and social and cultural habits.
A burning chamber was installed to burn cellulosic waste only. It was found that combustion reduced the original volume and weight of cellulosic waste by 97.4% and 85% respectively.
A batch composting study was performed to evaluate the feasibility of co-composting organic food waste with the cellulosic bottom ash in three different weight ratios (w/w) [95/5, 75/25, 50/50].
The composters were kept in controlled aerobic conditions for 7 days. Temperature, moisture, and pH were measured hourly as process succe
... Show MoreAfter the democratic transformation in 2003 in Iraq, young people waited a lot to take their real opportunity to participate in politics, but most of the laws regulating political and electoral work have been unfair to young people, despite developments in laws and legislation, but opportunities did not allow young people to participate in politics, which was reflected It negatively affected their participation in voting and nomination, and even their assumption of public office and positions, which is why they complained about the ruling class and the political system through protests, or when they refused to vote, and this is reflected in the recent parliamentary elections and low participation rates
The base of the ELWE MPF-1 microcomputer is the Z80 microprocessor. The Z80 programs are written in assembly language. The main advantage of assembly language is that: it is much faster to code and the mnemonics makes it easier for the user to remember the instruction. The purpose of this paper is to improve the monitor process for didactic microcomputer ELWE MPF-1 by appending new powerful commands (MOVE, FILL, SEARCH and COMPARE) to the existing monitor to make it more useful and flexible. 8085 assembly language is used to execute this program. The letters used for abbreviation: M for MOVE, F for FILL, S for SEARCH and C for COMPARE.
The current research involves psychological pressure (educational,environment andemotionly) for secondary level to 2013-2014.This research includes comparison among students who are trained and not trained in physical education .The sample is(126) students from each gender from first education.Al-Karkh and the research found out that physical education has an effect in lessing emotional and educational in a big degree in student in secondary which affect them positively in their study. &n
... Show MoreInsurance companies seeking to develop programs to promote and market their services and to increase its customer through the use of modern technical marketing and reduce its dependence on agents and take advantage of work of the banks by alliances with them and including reinforcing get the parties to competitive advantages in the financial market , the insurance services intangible service stops marketed over the insurance awareness and requires exceptional promotional efforts. &nbs
... Show MoreThe purpose of this article is to improve and minimize noise from the signal by studying wavelet transforms and showing how to use the most effective ones for processing and analysis. As both the Discrete Wavelet Transformation method was used, we will outline some transformation techniques along with the methodology for applying them to remove noise from the signal. Proceeds based on the threshold value and the threshold functions Lifting Transformation, Wavelet Transformation, and Packet Discrete Wavelet Transformation. Using AMSE, A comparison was made between them , and the best was selected. When the aforementioned techniques were applied to actual data that was represented by each of the prices, it became evident that the lift
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