This research aims to clarify the importance of an accounting information system that uses artificial intelligence to detect earnings manipulation. The research problem stems from the widespread manipulation of earning in economic entities, especially at the local level, exacerbated by the high financial and administrative corruption rates in Iraq due to fraudulent accounting practices. Since earning manipulation involves intentional fraudulent acts, it is necessary to implement preventive measures to detect and deter such practices. The main hypothesis of the research assumes that an accounting information system based on artificial intelligence cannot effectively detect the manipulation of profits in Iraqi economic entities. The researche

It has aimed by this research at presenting new interpretations to diversification phenomenon and its possible effects on firm value. These interpretations are culminated by the disclosure of the distinct role of resource-based view in the study of relationship between diversification strategy and firm value. The study has conducted on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period
(2005-2011). This first local attempt, which has based on panel dat--a analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion surrounded the true linkages between t

The present study was conducted to determine the pathogenicity of Paecilomyces farinosus as biocontrol agents against Tragoderma granarium (khapra) under laboratory conditions with three concentrations ( 2.8 x 108 , 2.8 x 106 ,2.8 x104 spores/ ml). The laboratory results revealed that fungi showed it's higher pathogencity to larve stage on 2nd instar and 6th instar , although their capability differs according to the fungi concentrations this fungi caused higher mortality of 2nd larval instar 70% and 60% ,55% when it was used at concentrations 2 .8 x 106 ,2.8 x104 spores/ ml respectively. On the other hand on 6th larval instars 55% , 35% , 30% at concentrations ( 2.8 x 108 , 2.8 x 106 ,2.8 x104 spores/ ml) respectively, and the h

Angiotensin receptor blockers are well known for their therapeutic efficacy and fimasartan has been used safely and efficiently since 2010 in the treatment of hypertension. The study aimed to examine the anti-inflammatory effect of fimasartan in egg albumin-induced inflammation in rats. Rats were treated with diclofenac (25 mg/kg, intraperitoneally) or fimasartan at two different doses (3 or 10 mg/kg, intraperitoneally). The increase in the thickness of the paw was considered to be edema, which was measured using a vernier caliper. Serum was collected to analyze the systemic production of the inflammatory mediators TNF-α, and IL-6. The results showed that fimasartan in both doses significantly reduced edema in inflamed rat paws and produce

An environmentally begnin second derivative spectrometric approach was developed for the estimation of the dissociation constants pKa(s) of metformin, a common anti-diabetic drug.  The ultraviolet spectra of the aqueous solution of metformin were measured at different acidities, then the second derivative of each spectrum was graphed. The overlaid second derivative graphs exhibited two isobestic points at 225.5 nm and 244 nm pointing out to the presence of two dissociation constants for metformin pKa1 and pKa2, respectively. The method was validated by evaluating the reproducibility of the acquired results by comparing the estimated values of the dissociation constants of two different strategies that show excellent matching. As we

Objective: This study evaluated the effect of immediate dentin sealing on the marginal adaptation of lithium disilicate overlays with three different types of resin-luting agents: preheated composite, dual-cure adhesive resin, and flowable composite. Materials and Methods: Forty-eight maxillary first premolars of similar size were prepared with a butt joint preparation design. The teeth were separated into two primary groups, each with twenty-four teeth: Group DDS: Delay dentin sealing (non-IDS) teeth were not treated. Group IDS: dentin sealing was applied immediately after teeth preparation. Each group was subsequently separated into three separate subgroups. Subgroups (DDS+Phc, IDS+Phc): cemented with preheated composite (Enamel plus HRi,

Background: The prevalence of systemic lupus erythematosus (SLE) patients is rising in Iraq. Adherence to medications among SLE patients remains a significant problem, and nonadherence can lead to decreased quality of life (QoL) and poor disease outcomes. Objectives: To determine the efficacy of pharmacist interventions in enhancing medication adherence, QoL, and self-efficacy among SLE patients. In addition, to assess the influence of pharmacist intervention on the uptake and willingness to take the flu vaccine among patients with SLE. Methods: A pharmacist intervention study was conducted at the Rheumatology Unit in Baghdad Teaching Hospital. Participants obtained educational counseling and a self-assembled booklet. Each patient p

Improving" Jackknife Instrumental Variable Estimation method" using A class of immun algorithm with practical application

This paper is attempt to study the nonlinear second order delay multi-value problems. We want to say that the properties of such kind of problems are the same as the properties of those with out delay just more technically involved. Our results discuss several known properties, introduce some notations and definitions. We also give an approximate solution to the coined problems using the Galerkin's method.