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

The Jeribe Formation, the Jambour oil field, is the major carbonate reservoir from the tertiary reservoirs of the Jambour field in northern Iraq, including faults. Engineers have difficulty organizing carbonate reserves since they are commonly tight and heterogeneous. This research presents a geological model of the Jeribe reservoir based on its facies and reservoir characterization data (Permeability, Porosity, Water Saturation, and Net to Gross). This research studied four wells. The geological model was constructed with the Petrel 2020.3 software. The structural maps were developed using a structural contour map of the top of the Jeribe Formation. A pillar grid model with horizons and layering was designed for each zone. Followin

This paper highlights the main features of conjunctive adverbials and their occurrence in English academic prose. It accounts for the semantic roles of conjunctive adverbials, forms in which they are used, their positions within a sentence, and their frequency of occurrence in different registers with special reference to academic prose. It also tries to investigate possible differences in men's and women's use of conjunctive adverbials.
Keyword: conjunctive adverbials, linking adverbials, stance adverbials, circumstance adverbials, academic prose

Each sport has its own energy requirements that differ from the energy requirements of other sports, and a different method is used in each of them, so the trainer must first rely on the principle of privacy in training first, that is, privacy according to the working energy system, that is, he defines the controlling energy system In that event, and how the muscles use the available energy to perform according to the energy production systems. As we find the serving skill is the first volleyball skill with which the team starts the match in order to be able to gain points directly, through knowledge it turns out that there is a weakness in the skill performance, especially the skill of serving and being The key to victory for volle

Most media studies on the development of the agenda have focused on the relationship between the content of the media and the audience of these media, and the extent of its impact on the agenda of the media, in addition to comparing it to the extent of interest in the agenda of those means. While in the construction of the agenda, we focus on the relationship between news sources and the media and the role of these sources in the process Building the agenda.These sources are institutions, parties, pressure groups, interest groups, the head of state and other media. The impact of these sources on the process of building the agenda are shown through the process of the selection of resources by the channel and communicators, and the technic

A field experiment was conducted in the growth season 2019-2020 at the botanical garden of the Biology Department at the College of Education for Pure Sciences/Ibn Al-Haitham, University of Baghdad-Iraq. The experiments’ purpose is to determine the effects of different melatonin concentrations on some morphological and physiological characteristics of mung (Vigna radiata L.) plant under the influence of three periods of drought (5, 10, 15 days). The results were showed that the increasing of water stress periods had significant effects in the reducing rates of the studied characteristics, especially at the period 15 days. The external treatment of different concentrations of melatonin reduced the drought effects and that’s led to signif

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

This research is concerned with a new type of ferrocement characterized by its lower density and enhanced thermal insulation. Lightweight ferrocement plates have many advantages, low weight, low cost, thermal insulation, environmental conservation. This work contain two group experimental : first different of layer ferrocement, second different of ratio aggregate to cement. The experiments were made to determined the optimum proportion of cement and lightweight aggregate (recycle thermestone ). A low W/C ratio of 0.4 was used with super plasticizer conforming to ASTM 494 Type G. The compressive strength of the mortar mixes is 20-25 MPa. The work also involved the determination of thermal properties .Thermal conductivity value of thi