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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

     Image content verification is to confirm the validity of the images, i.e. . To test if the image has experienced any alteration since it was made. Computerized watermarking has turned into a promising procedure for image content verification in light of its exceptional execution and capacity of altering identification.

     In this study, a new scheme for image verification reliant on two dimensional chaotic maps and Discrete Wavelet Transform (DWT) is introduced. Arnold transforms is first applied to Host image (H) for scrambling as a pretreatment stage, then the scrambled host image is partitioned into sub-blocks of size 2×2 in which a 2D DWT is utilized on  ea

The archaeological and religious sites play a prominent role in the rest of the other tourist activities as cultural and spiritual needs that can not be dispensed with. Archaeological sites represent cultural origins of the nation. Religious sites represent the state of man's orientation to God in places of worship . The focus was on the city of Babylon because it is an ancient city and tourist because of its characteristics and elements. The importance of the city of Babylon is illustrated by highlighting its archeological and religious status through its geographical distribution. This gives the subject special importance for the purpose of knowing the city's important sites. And come out with a number of results and a set of recommend

The aim of present study was to develop gel formulation of microsponges of poorly soluble drug meloxicam (MLX) in order to enhance the release and dissolution of MLX which is the limitation for preparation in topical forms. Also skin delivery is an alternative administration for MLX that can minimize gastrointestinal (GI) side effects and improve patient compliance. The microsponges of MLX were prepared by quasi-emulsion solvent diffusion method.  The effects of drug:polymer ratio, stirring time and Eudragit polymer type on the physical characteristics of microsponges were investigated and characterized for production yield, loading efficiency, particle size, surface morphology, and in vitro drug release from microsponges. The selec

     The Exponentiated Lomax Distribution is considered one of the most commonly used continuous distribution which has a major role in analysing and modelling life time data. Therefore, A family was formed for the Exponential Lomax Distribution by introducing two new distributions as special case of the Exponentiated Lomax Distribution: (Modified Exponentiated Lomax Distribution (MELD) and Restricted Exponentiated Lomax Distribution (RELD. Furthermore, to assess the usefulness and flexibility, the two distributions were applied upon simulation study besides real application with real data set. The simulation results clearly shown the flexible performance of the maximum likelihood estimators for the parameter. Also, the real applicat