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Using Artificial Intelligence and Metaverse Techniques to Reduce Earning Management

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 Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion.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
Sat Jun 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Bulk binding approach for PMIPv6 protocol to reduce handoff latency in IoT

<p>Mobility management protocols are very essential in the new research area of Internet of Things (IoT) as the static attributes of nodes are no longer dominant in the current environment. Proxy MIPv6 (PMIPv6) protocol is a network-based mobility management protocol, where the mobility process is relied on the network entities, named, Mobile Access Gateways (MAGs) and Local Mobility Anchor (LMA). PMIPv6 is considered as the most suitable mobility protocol for WSN as it relieves the sensor nodes from participating in the mobility signaling. However, in PMIPv6, a separate signaling is required for each mobile node (MN) registration, which may increase the network signaling overhead and lead to increase the total handoff latency

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Forgiveness and its relation to the social intelligence among elementary school students

The study aims to identify the relationship between forgiveness and social intelligence among elementary school students. The study employed a descriptive analytical approach, whereby a total of (500) elementary school student were selected randomly regarding the variable of gender and economical status. Two scales were prepared: one to measure the forgiveness depending on Albort’s theory that consist of (20) item, and the other to measure the social intelligence according to Tony’s theory which composed of (20) item as well. The result revealed that 6th grade students have interested level of the forgiveness and social intelligence, the girl showed significant differences according to the forgiveness variable, the sample

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Strategic Intelligence and Its Relation to Fifth Preparatory Students’ Achievement in Mathematics

The research seeks to identify the correlation relationship between strategic intelligence and fifth preparatory students’ achievement in mathematics. To achieve this objective, stratified random sampling were used based on participants’ gender and the branch of study. The sample consisted of (200) male and female fifth preparatory students for both (literary and scientific branch) who were displaced to Arbil city in Iraq for the academic year 2016-2017. As for research tool, the researcher administered strategic intelligence test to the study sample in the second semester which was designed by Ibrahim (2017), it includes (30) items divided into five domains (predictability, organized thinking, future view, motivation, and pa

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The role of competitive intelligence and reverse engineering to achieve competitive advantage

Abstract

In light of the great technological development and the emergence of globalization has increased global competition, where it became competitive exercise pressure on all sectors. In light of this companies mast enviorment depend on the means that keeps them on the competitive position through access to information about competitors in order to help them to draw a strategy that will achieve a competitive edge either through excellence or reduce the costs of their products and this means intelligence competitive and reverse engineering that help to gain information on competitors analyze and put of the decision-maker From this point formed the idea of ​​research in the statement of the role of

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Publication Date
Fri Aug 01 2008
Journal Name
2008 International Symposium On Information Technology
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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Modeling and Control of Fuel Cell Using Artificial Neural Networks

This paper includes an experimental study of hydrogen mass flow rate and inlet hydrogen pressure effect on the fuel cell performance. Depending on the experimental results, a model of fuel cell based on artificial neural networks is proposed. A back propagation learning rule with the log-sigmoid activation function is adopted to construct neural networks model. Experimental data resulting from 36 fuel cell tests are used as a learning data. The hydrogen mass flow rate, applied load and inlet hydrogen pressure are inputs to fuel cell model, while the current and voltage are outputs. Proposed model could successfully predict the fuel cell performance in good agreement with actual data. This work is extended to developed fuel cell feedback

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Publication Date
Tue Sep 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Density and Approximation by Using Feed Forward Artificial Neural Networks

I n  this  paper ,we 'viii  consider  the density  questions  associC;lted with  the single  hidden layer feed forward  model. We proved  that a FFNN   with   one   hidden   layer  can   uniformly   approximate   any continuous  function  in C(k)(where k is a compact set in R11 ) to any required accuracy.

 

However, if the set of basis function is dense then the ANN's can has al most one hidden layer. But if the set of basis function  non-dense, then we  need more  hidden layers. Also, we have shown  that there exist  localized functions and that there is no t

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Using PCR and Gel Electrophoresis Techniques to Molecular Confirm and Detection for Flowering Gene Presence in Maize Hybrids
Abstract<p>The laboratory experiment was conducted in the laboratories of the Musayyib Bridge Company for Molecular Analyzes in the year 2021-2022 to study the molecular analysis of the inbreed lines and their hybrids F1 to estimate the genetic variation at the level of DNA shown by the selected pure inbreed lines and the resulting hybrids F1 of the flowering gene. Five pure inbreed lines of maize were selected (ZA17WR) Late, ZM74, Late, ZM19, Early ZM49WZ (Zi17WZ, Late, ZM49W3E) and their resulting hybrids, according to the study objective, from fifteen different inbreed lines with flowering time. The five inbreed lines were planted for four seasons (spring and fall 2019) and (spring and fall 2</p> ... Show More
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Publication Date
Mon Feb 13 2023
Journal Name
International Conference Of Computational Methods In Sciences And Engineering Iccmse 2021
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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
FILTRATION MODELING USING ARTIFICIAL NEURAL NETWORK (ANN)

In this research Artificial Neural Network (ANN) technique was applied to study the filtration process in water treatment. Eight models have been developed and tested using data from a pilot filtration plant, working under different process design criteria; influent turbidity, bed depth, grain size, filtration rate and running time (length of the filtration run), recording effluent turbidity and head losses. The ANN models were constructed for the prediction of different performance criteria in the filtration process: effluent turbidity, head losses and running time. The results indicate that it is quite possible to use artificial neural networks in predicting effluent turbidity, head losses and running time in the filtration process, wi

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