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

This paper aims to study the effects of the long term solar activity on the critical frequencies of ionospheric F1 layer over Baghdad city, during the solar cycle 22, within (1988- 1995). It is found that the critical frequency of this layer is closely related to the sunspots number during the years of the solar cycle 22, at a middle latitude region of the world. The study discussed the effect of sunspot numbers and solar events on the electron densities of F1 layer, which is the most important ionospheric parameter.

Aim: To evaluate the side effects of Tamsulosin hydrochloride in fertility of experimental rats. Materials and methods: three groups of mice were used. First and second groups were injected [intraperitoneal (I.P.)] daily for 42 with 8 and 16 µg /kg mouse body weight (kg.b.wt) of Tamsulosin hydrochloride, respectively. Third group was injected with PBS (control). Several biological and histopathological studies were conducted on rat groups. Results: Significant decrease in number, motility and viability of epididymal sperm post injection with 16 µg /kg.b.wt, while injection with 8 µg /kg.b.wt reduced significantly, percentage of viability of sperm as compared with the control group. High percentage of abnormal sperm was observed in mice t

This paper studies the effect of mean wind velocity on tall building. Wind velocity, wind profile and wind pressure have been considered as a deterministic phenomenon. Wind velocity has been modelled as a half-sinusoidal wave. Three exposures have been studied B, C, and D. Wind pressure was evaluated by equation that joined wind pressure with mean wind velocity, air density, and drag coefficient.

Variations of dynamic load factor for building tip displacement and building base shear were studied for different building heights, different mode shapes, different terrain exposures, and different aspect ratios of building plan. SAP software, has been used in modelling and dynamic analysis for all case studies.

Objectives: As health care workers on the front line during the coronavirus (COVID-19) pandemic, dental practitioners are amongst those at risk due to their close contact with potentially infected individuals. The aim of the current study was to assess the anxiety, awareness practice modification, and economic impact amongst Iraqi dentists whilst working during the outbreak.

Methods: This study was performed using an online survey questionnaire with aid of Google forms from 2nd to 23rd July 2020. A total of 484 clinicians responded. The questionnaire was composed of open end, closed end, and Likert five-point scale questions to assess anxiety, awareness and financial impa

In recent years, the steady stream of artificial intelligence into economic systems has become a torrent. It is changing how we generate wealth and grow anew. Manufacturing, finance, health care energy, agriculture and education are just a few of the areas where AI may result in dramatic increases in productivity as well as innovation and sustainability. Predictive analytics, AI, robotics and natural language processing have significantly contributed in the improvement of resource allocation mechanisms and decision making as well as reaching SDGs. The concept of Artificial Humanity is also introduced in the paper. It shows how AI could become a global cognitive network to foster knowledge. By comparison and references of the literature, thi

The study aimed at ideutifying the impact of scieutific skills in strategy and liabits of mind amony stueuts in tenth grade . The study demanded to choose a sampie that coutaiun (42) student of the fourth grade of the secondary school who were dirided into tow groups , the first is experimental studied according to scieutific skill strategy , and the other controlling , studied according to the  usualway . An achievement test  has been taken that adopted  staudard for mind skills as research tools that are applid after ascertaining  sincerity proved at the end of the experiment .The study has reached to the conclusion that there are statistically significant differnces in farour of the experiment group in both