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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 Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion.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
Gastroenterology Insights
Role of human leukocyte antigens DRB1-DQB1 haplotype in the susceptibility to gastroesophageal reflux disease
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Gastro oesophageal reflux disease is due to involuntary gastric contents reflux into the esophagus from stomach, causing heartburn and acid regurgitation symptoms. Genetic and environmental factors are important factors in the causation of disease. Human Leukocyte antigens considered as an excellent marker for population genetics analysis and disease association. This study aimed to investigate the association between HLA-DRB1-DQB1 haplotype that inherited in linkage and its association with gastro oesophageal reflux disease (GERD). Patients and healthy controls were prospectively recruited from gastrocolonoscope unit at Al-Kindy Teaching Hospital (Baghdad-Iraq) between January and July 2016. Forty Iraqi Arab Muslims patients with a history

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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
Numerical Simulation of Metasurface Grating to Function as Polarization Modulator in Quantum Key Distribution Systems
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larization modulation plays an important role in polarization encoding in quantum key distribution. By using polarization modulation, quantum key distribution systems become more compact and more vulnerable as one laser source is used instead of using multiple laser sources that may cause side-channel attacks. Metasurfaces with their exceptional optical properties have led to the development of versatile ultrathin optical devices. They are made up of planar arrays of resonant or nearly resonant subwavelength pieces and provide complete control over reflected and transmitted electromagnetic waves opening several possibilities for the development of innovative optical components. In this work, the Si nanowire metasurface

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Publication Date
Thu Aug 22 2019
Journal Name
Al-khwarizmi Engineering Journal
Optimizing the Parameters of Hot-wire CNC Machine to Enhance the Cutting of Plastic Foam
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     Hot-wire cutting is one of the important, non-traditional thermomechanical way to cut polymer, usually expanded foam and extruded foam, in low volume manufacturing. The study and analysis of Hot-Wire cutting parameters play an important role to enhance the quality and accuracy of the process and products. The effects on the surface have been investigated by using experimental tests designed according to the Taguchi orthogonal array (OA). In this study, four parameters with five levels for each parameter have been used: [temperature of wire (A) (100, 120, 130, 150, 160) °C], [diameter of wire (B) (0.3,0.4,0.5,0.7,0.8) mm], [velocity of cutting (C) (200, 300,400,500,600) mm/min], [and density of foam (D) (0.01,0.0

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Content analysis of the chemistry textbook for the third intermediate grade according to visual thinking
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The aim of this research is to identify the availability of visual thinking skills in the chemistry textbook scheduled for the third intermediate grade for the academic year (2020-2021) in the Republic of Iraq. The study sample consisted of all (85) images contained in the chemistry course for the third intermediate grade, which are (85) form using the curriculum.  Analytical descriptive A list of visual thinking skills was prepared, and the unit of form was adopted as a unit of analysis and repetition as a unit of counting, and frequencies and percentages were used for statistical treatment, and validity and reliability were calculated.  And using the Holste equation.  The following results were reached: The skill

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed program to audit the performance of the hotel sector under crises (Applied Research)
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Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Proposed Measure for Effect Size in Mediation Analysis with Solution to Some Mediation Process Problems
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In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the

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Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Traumatic dental injuries in relation to quality of life among school children in Baghdad /Iraq
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Background: One of the significant public health problems is the traumatic dental injury to the anterior teeth, it has a great impact on children’s daily. Physical and psychological disturbance, pain and other negative impacts, such as tendency to avoid laughing or smiling may be associated with traumatic dental injuries, that may affect the social relationships. To determine the occurrence of traumatic dental injuries in relation to quality of life, this study was established among children of primary schools. Material and Methods: A cross-sectional study was conducted among private (574) and governmental (1026) primary school children in Baghdad city. Dental trauma was assessed according to Ellis and Davey classification in1970

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Studying the effect of adding buffer gases to CO2 gas on the electron transport parameter
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Publication Date
Tue Dec 22 2015
Journal Name
International Journal Of Current Microbiology And Applied Sciences
Revision to the genera of Leaf Miner Agromyzydae (Insecta: Diptera) in Several Regions of Iraq
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Publication Date
Wed Apr 25 2018
Journal Name
Earthquake And Structures
Response of circular footing on dry dense sand to impact load with different embedment depths
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