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 Conventional audit techniques have become outdated due to factors such as the accuracy of d

In the present work, steady, laminar natural convection in nonrectangular enclosures is analyzed numerically with and without fin. Vertical walls insulated while horizontal walls maintained isothermal at different temperature and the fin was placed on horizontal surface. The length of fin was equal (B/L=0.22, 0.44 and 0.66) and thickness of fin was constant. Various parameters are studied: Rayleigh number (from 104 to 107 ), Prandtl number (0.7), number of fin change from (1-3) and aspect ratio (H/L= 0.15 to 0.5). The problem is formulated in terms of the vorticity-stream function procedure. A numerical solution based on program in Fortran 90 with Tec plot program. The finite difference method is used. Streamlines and isotherms are prese

Objectives. The current study aimed to predict the combined mesiodistal crown widths of maxillary and mandibular canines and premolars from the combined mesiodistal crown widths of maxillary and mandibular incisors and first molars. Materials and Methods. This retrospective study utilized 120 dental models from Iraqi Arab young adult subjects with normal dental relationships. The mesiodistal crown widths of all teeth (except the second molars) were measured at the level of contact points using digital electronic calipers. The relation between the sum mesiodistal crown widths of the maxillary and mandibular incisors and first molars and the combined mesiodistal crown widths of the maxillary and mandibular canines and premolars was as

Background: footballers may have poor oral health like elevated levels of dental caries. The purpose of this study was to estimate the prevalence and severity of dental caries in Iraqi footballers and to measure dental treatments needs. Materials and methods: 403 Iraqi males footballers aged from 18-32 years were included in the study. The cases were recruited from 18 clubs in Baghdad city. Results: the results of present study showed increased percent of caries experience according to age increase and decreased dental caries percent as education level increased among Iraqi footballers. Decayed component was found to be the largest of DMFS value compared to MS and FS among all age groups, Caries experience was found to be increased as age

This search has introduced the techniques of multi-wavelet transform and neural network for recognition 3-D object from 2-D image using patches. The proposed techniques were tested on database of different patches features and the high energy subband of discrete multi-wavelet transform DMWT (gp) of the patches. The test set has two groups, group (1) which contains images, their (gp) patches and patches features of the same images as a part of that in the data set beside other images, (gp) patches and features, and group (2) which contains the (gp) patches and patches features the same as a part of that in the database but after modification such as rotation, scaling and translation. Recognition by back propagation (BP) neural network as

General Background: Deep image matting is a fundamental task in computer vision, enabling precise foreground extraction from complex backgrounds, with applications in augmented reality, computer graphics, and video processing. Specific Background: Despite advancements in deep learning-based methods, preserving fine details such as hair and transparency remains a challenge. Knowledge Gap: Existing approaches struggle with accuracy and efficiency, necessitating novel techniques to enhance matting precision. Aims: This study integrates deep learning with fusion techniques to improve alpha matte estimation, proposing a lightweight U-Net model incorporating color-space fusion and preprocessing. Results: Experiments using the AdobeComposition-1k

<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