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 Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion.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.
The subject of the Internet of Things is very important, especially at present, which is why it has attracted the attention of researchers and scientists due to its importance in human life. Through it, a person can do several things easily, accurately, and in an organized manner. The research addressed important topics, the most important of which are the concept of the Internet of Things, the history of its emergence and development, the reasons for its interest and importance, and its most prominent advantages and characteristics. The research sheds light on the structure of the Internet of Things, its structural components, and its most important components. The research dealt with the most important search engines in the Intern
... Show MoreThis research paper aimed to quantitively characterize the pore structure of shale reservoirs. Six samples of Silurian shale from the Ahnet basin were selected for nitrogen adsorption-desorption analysis. Experimental findings showed that all the samples are mainly composed of mesopores with slit-like shaped pores, as well as the Barrett-Joyner-Halenda pore volume ranging from 0.014 to 0.046 cm3/ 100 g, where the lowest value has recorded in the AHTT-1 sample, whereas the highest one in AHTT-6, while the rest samples (AHTT-2, AHTT-3, AHTT-4, AHTT-5) have a similar average value of 0.03 cm3/ 100 g. Meanwhile, the surface area and pore size distribution were in the range of 3.8 to 11.1 m2 / g and 1.7 to 40 nm, respectively.
... Show MorePalm vein recognition is a one of the most efficient biometric technologies, each individual can be identified through its veins unique characteristics, palm vein acquisition techniques is either contact based or contactless based, as the individual's hand contact or not the peg of the palm imaging device, the needs a contactless palm vein system in modern applications rise tow problems, the pose variations (rotation, scaling and translation transformations) since the imaging device cannot aligned correctly with the surface of the palm, and a delay of matching process especially for large systems, trying to solve these problems. This paper proposed a pose invariant identification system for contactless palm vein which include three main
... Show MoreCurrently, one of the topical areas of application of machine learning methods is the prediction of material characteristics. The aim of this work is to develop machine learning models for determining the rheological properties of polymers from experimental stress relaxation curves. The paper presents an overview of the main directions of metaheuristic approaches (local search, evolutionary algorithms) to solving combinatorial optimization problems. Metaheuristic algorithms for solving some important combinatorial optimization problems are described, with special emphasis on the construction of decision trees. A comparative analysis of algorithms for solving the regression problem in CatBoost Regressor has been carried out. The object of
... Show MoreA low-cost, RGB LED-based visible-light spectrophotometer was designed to measure dyes concentration. Dyes are widely used as indicators or coloring agents in different applications and knowing their concentration is an essential part for many studies. The proposed spectrophotometer provides many functionalities that clones the traditional expensive spectrophotometers for a budged price under $50. It was aimed to provide a versatile tool for instructors and educators to teach their students the fundamental concepts behind spectrophotometry. Malachite green, methyl red, and methyl orange dyes were chosen to be good samples to show the integrity of the proposed spectrophotometer in terms of accuracy, repeatability, and sensitivity as
... Show MoreWhen searching for an answer to the following question: What are the reasons for the reluctance of female physical education teachers in secondary schools to referee sports competitions according to the variable of years of service? It was found that the research aimed to reveal the differences between the opinions of the research sample of physical education teachers in secondary schools (girls) about refereeing sports competitions according to the variable of years of service. To achieve the research goal, it is assumed that there are significant differences between the average opinions of the research sample of female teachers and their reluctance and the reasons for the differences in the practice of refereeing sports competitions accor
... Show MoreChallenges facing the transition of traditional cities to smart: Studying the challenges faced by the transition of a traditional area such as Al-Kadhimiya city center to the smart style
Abstract:
This research aims to the importance of oil in achieving economic
security in the Arab. Oil is not an ordinary subject and returns it significance to
the followings:
1. The importance of skipping a source of energy.
2. The importance of oil as raw material for petrochemical industry.
3. The importance of the oil sector as an area of foreign investment
4. The importance of oil in the marketing activities, transport, insurance
and various services
In addition to the importance of oil in general and the Arab oil has
additional strategic advantages such as geographic location, And the
magnitude of reserves and production of heavy investment costs are relatively
simple, And the ability to meet the
ABSTRACT
The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions:
... Show MoreThe development of a reversed phase high performance liquid chromatography fluorescence method for the determination of the mycotoxins fumonisin B1 and fumonisin B2 by using silica-based monolithic column is described. The samples were first extracted using acetonitrile:water (50:50, v/v) and purified by using a C18 solid phase extraction-based clean-up column. Then, pre-column derivatization for the analyte using ortho-phthaldialdehyde in the presence of 2-mercaptoethanol was carried out. The developed method involved optimization of mobile phase composition using methanol and phosphate buffer, injection volume, temperature and flow rate. The liquid chromatographic separation was performed using a reversed phase Chromolith® RP-18e column
... Show More