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 Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion.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.
Background:The demand for esthetic orthodontic appliances is increasing so that the esthetic orthodontic archwires were introduced. This in vitro study was designed to evaluate the surface roughness offiber-reinforced polymer composite (FRPC) archwires compared to coated nickel-titanium (NiTi) archwires immersed in artificial saliva. Materials and Methods:Three types of esthetic orthodontic archwires were used: FRPC (Dentaurum), Teflon coated NiTi (Dentaurum) and epoxy coated NiTi (Orthotechnology). They were round (0.018 inch) in cross section and cut into pieces of 15 mm in length.Forty pieces from each type were divided into four groups; one group was left at a dry condition and the other three groups were immersed in artificial saliva (
... Show MoreThe postmodern ideas and concepts have produced social, political and economic variables that have been affected by wars, crises, the role of globalization and the information revolution. They have created many variables in concepts and great variables in technological, artistic and cultural innovations. All these changes have contributed to changing the form of the theatrical show aesthetically and intellectually, which cast a shadow over the nature of the actor's performance who has become more demanding to change his performance and to find the mechanisms and new nature of work governing him corresponding to those variables and this prompted the researcher to adopt the subject (the performance variable of the actor's techniques in pos
... Show MorePriority of road maintenance can be viewed as a process influenced by decision-makers with varying decision-making power. Each decision-maker may have their view and judgment depending on their function and responsibilities. Therefore, determining the priority of road maintenance can be thought of as a process of MCDM. Regarding the priority of road maintenance, this is a difficult MCDM problem involving uncertainty, qualitative criteria, and possible causal relationships between choice criteria. This paper aims to examine the applicability of multiple MCDM techniques, which are used for assessing the priority of road maintenance, by adapting them to this sector. Priority of road maintenance problems subject to internal
... Show MoreProstate cancer is the commonest male cancer and the second leading cause of cancer-related death in men. Over many decades, prostate cancer detection represented a continuous challenge to urologists. Although all urologists and pathologists agree that tissue diagnosis is essential especially before commencing active surgical or radiation treatment, the best way to obtain the biopsy was always the big hurdle. The heterogenicity of the tumor pathology is very well seen in its radiological appearance. Ultrasound has been proven to be of limited sensitivity and specificity in detecting prostate cancer. However, it was the only available targeting technique for years and was used to guide biopsy needle passed transrectally or transperineally
... Show MoreWireless Body Area Sensor Networks (WBASNs) have garnered significant attention due to the implementation of self-automaton and modern technologies. Within the healthcare WBASN, certain sensed data hold greater significance than others in light of their critical aspect. Such vital data must be given within a specified time frame. Data loss and delay could not be tolerated in such types of systems. Intelligent algorithms are distinguished by their superior ability to interact with various data systems. Machine learning methods can analyze the gathered data and uncover previously unknown patterns and information. These approaches can also diagnose and notify critical conditions in patients under monitoring. This study implements two s
... Show MoreAbstract
Objective(s): A descriptive study aimed to determine nurses' knowledge about chest physiotherapy techniques for patients with Corona virus disease and observe the relationship between nurses' knowledge and their socio-demographic characteristics.
Methodology: The study was directed in isolation units of Al- Hussein teaching hospitals in Thi-Qar, Iraq for the period from June 1st, 2022 to November 27th, 2022. Non- probability (purposively) sample comprised 41 nurses. A questionnaire was used for data collection and it consists of two parts: the first part comprises socio demographic features, the second part includes self- administered questionnaire sheet wa
... Show MoreThis research deals with the fact that arts exit from their familiar context in practice and enter in the context of the fantasy and exoticism picture. In order to understand the theatrical phenomenon and know the way of its production of the fantasy picture, especially the acting performance in its transitions between the real and fantasy. This study consists of: an introduction of the research in which the researcher presented the research problem, importance and objectives.
The theoretical framework dealt with founding a theoretical part for the research consisting of two sections: the first (fantasy: the concept and the working) and the second (techniques of acting perfo
... Show MoreStealth marketing is considered as one of the contemporary issues that researchers have begun to explore as a current understanding. It is the marketing approach used by organizations to promote their products and services to the public in implicit and indirect manner. In this article, the concept of stealth marketing will be discussed throw its advantages and disadvantages. In addition, the different techniques of stealth marketing have been discussed including: viral marketing, celebrity marketing, brand pushers, bait-and-tease marketing, video games marketing, and marketing in music. Furthermore, a new technique of marketing entitled “Marketing through social responsibility” has been added and discussed according to the themes in the
... Show MoreIt is often needed to have circuits that can display the decimal representation of a binary number and specifically in this paper on a 7-segment display. In this paper a circuit that can display the decimal equivalent of an n-bit binary number is designed and it’s behavior is described using Verilog Hardware Descriptive Language (HDL).
This HDL program is then used to configure an FPGA to implement the designed circuit.