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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

<span>One of the main difficulties facing the certified documents documentary archiving system is checking the stamps system, but, that stamps may be contains complex background and surrounded by unwanted data. Therefore, the main objective of this paper is to isolate background and to remove noise that may be surrounded stamp. Our proposed method comprises of four phases, firstly, we apply k-means algorithm for clustering stamp image into a number of clusters and merged them using ISODATA algorithm. Secondly, we compute mean and standard deviation for each remaining cluster to isolate background cluster from stamp cluster. Thirdly, a region growing algorithm is applied to segment the image and then choosing the connected regi

<p class="0abstract">Image denoising is a technique for removing unwanted signals called the noise, which coupling with the original signal when transmitting them; to remove the noise from the original signal, many denoising methods are used. In this paper, the Multiwavelet Transform (MWT) is used to denoise the corrupted image by Choosing the HH coefficient for processing based on two different filters Tri-State Median filter and Switching Median filter. With each filter, various rules are used, such as Normal Shrink, Sure Shrink, Visu Shrink, and Bivariate Shrink. The proposed algorithm is applied Salt&amp; pepper noise with different levels for grayscale test images. The quality of the denoised image is evaluated by usi

This research sheds light on those discrepancies in the use of ornaments, adornment and perfumes, as well as the art of cosmetics, in two important civilizations, namely, the Mesopotamian civilization as the earlier civilization, and the civilization of Yemen, which represents the first Arab civilization. Through the foregoing, our research includes two topics, the first topic included the history of the use of decorations, ornaments and perfumes in the civilization of Mesopotamia, while the second topic included the study of ornaments, adornment and cosmetic art in the ancient civilization of Yemen. And then the research came out with a number of conclusions that the researcher considers very important to highlight the differences and f

Water/oil emulsion is considered as the most refractory mixture to separate because of the interference of the two immiscible liquids, water and oil. This research presents a study of dewatering of water / kerosene emulsion using hydrocyclone. The effects of factors such as: feed flow rate (3, 5, 7, 9, and 11 L/min), inlet water concentration of the emulsion (5%, 7.5%, 10%, 12.5%, and 15% by volume), and split ratio (0.1, 0.3, 0.5, 0.7, and 0.9) on the separation efficiency and pressure drop were studied. Dimensional analysis using Pi theorem was applied for the first time to model the hydrocyclone based on the experimental data. It was shown that the maximum separation efficiency; at split ratio 0.1, was 94.3% at 10% co

We studied the effect of certain environmental conditions for removing heavy metal elements from contaminated aqueous solutions (Cd, Cu, Pb, Fe, Zn, Ni, Cr) using the bacterium Bacillus subtilis to appoint the optimal conditions for removal ,The best optimum temperature range for two isolate was 30-35○C while the hydrogen number for the maximum mineral removal range was 6-7. The best primary mineral removal was 100 mg/L, while the maximum removal for all minerals was obtained after 6 hrs of Cu element time and the maximum removal efficiency was obtained after 24 hrs of Cu element. The results have proved that the best aeration for maximum removal was obtained at rotation speed of 150 rpm/minute. Inoculums of 5ml/100ml which contained 1