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Using Artificial Intelligence and Metaverse Techniques to Reduce Earning Management
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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 Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion. Therefore, relying on auditing a large volume of financial data is insufficient. The Metaverse is a novel technological advancement seeking to fundamentally transform corporate operations and interpersonal interactions. Metaverse has implications for auditing and accounting practices, particularly concerning a company’s operational and financial aspects. Economic units have begun to switch from traditional methods of registration and posting to using software for financial operations to limit earnings management. Therefore, this research proposes applying one of the Data Mining techniques, namely the logistical regression technique, to reduce earning management in a sample of Iraqi private banks, including (11) banks. Accounting ratios were employed, followed by Logistic Regression, to achieve earnings management within the proportions.

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Iraq public exposuring to foreign satellites and its effect on the cultural identity
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The summary of this study is to identify the relation ship between exposuing of the
public to foreign satellites and the degree of cultural of Iraqi public . the danger Iraqi public
exposure to foreign satellite specially some groups of the public are still own limited culture
and ideology without enough conscious to attitude of society . such people cun easily be
controlled by satellites , because these satellites may be the only cultural source for them
which may badly affect their behaviour . This study also aims to identify the level of Iraqi
people exposure to foreign satellites and the types and motivations of that exposure , then to
realize the relationship between exposing to foreign satellites and the cultur

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Publication Date
Tue Dec 01 2020
Journal Name
Iraqi Journal Of Physics
Pulsed laser deposition to investigate structural and optical properties of lead sulfide nanostructure
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In this work, the structure properties of nano Lead sulfide PbS thin films are studied. Thin samples were prepared by pulse laser deposition and deposited on glass substrates at wavelength 1064nm wavelength with a various laser energies (200,300,400,500)nm. The study of atomic force microscope (AFM) and X-ray diffraction as well as the effect of changing the laser energy on the structural properties has been studied. It has been observed that the membrane formed is of the polycrystalline type and the predominant phase is the plane (111) and (200). The minimum grain size obtained was 16.5 nm at a laser energy about 200 mJ. The results showed that thin films of average granular sizes (75 nm) could be prepared.As for the optical properties,

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis of New Opioid Analgesic Peptide Analogues to Enkephalin (Leucine- and Methionine-Enkephalin)
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A small number of researches were done in the design and synthesis of enkephalin analogues that are able to resist degradation effect of proteolytic enzymes with good bioavailability and half-lives.Through studying structure activity relationships we tried to incorporate phthalyl group, tryptophan and lysine amino acids in different positions in the basic backbone structure of the naturally occurring opioid Leu5- and Met5- enkephalin, in the hope that such insertion of these amino acids could induce interesting addition in the biological activity of these analogues with enhancement of their bioavailability, in addition to decrease side effects as addiction liability.

These synthesized peptides are:

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    Publication Date
    Thu Mar 30 2017
    Journal Name
    Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
    Antiplatelts Activity of Vitamin E in Relation to Dose and Duration of Therapy
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               Vitamin E, having the well known antioxidant activity  through scavenging free radicals Ùˆ it occurs in several  isomeric forms , these isomers have relatively different functions . One of these actions is related to its ability to inhibit platelets aggregation and hence thrombosis. The present study included a total number of apparently healthy  62 males . 11of them served as standard group , treated  with 100 mg aspirin /day for more than one month . Another 31 subjects were randomly grouped into 5 groups that received different daily doses of α – tocopherol : 400 IU , 800 IU and 1200 IU for  2-6 months.The remainder ( 20 ) subjects served

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    Publication Date
    Sun Sep 01 2013
    Journal Name
    Baghdad Science Journal
    Synthesis and Evaluation of Antimicrobial activity of several new Maleimides to Benzothiazole moiety
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    In this work, a series of new maleimides linked to substituted benzothiazole moiety were synthesized. Synthesis of these new cyclic imides were performed via three steps, the first one involved preparation of a series of 2-aminobenzothiazole substituted with different substituents via reaction of different primary aromatic amines with ammonium thiocyanate and bromine in glacial acetic acid. The prepared 2- amino benzothiozoles were introduced in the second step in reaction with maleic anhydride producing a series of N-(substituted benzothiazole-2-yl) maleamic acids.The resulted maleamic acids were dehydrated in the third step via treatment with acetic anhydride and anhydrous sodium acetate to afford a series of the desirable N-(substitu

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    Publication Date
    Mon Mar 08 2021
    Journal Name
    Baghdad Science Journal
    identification of fungi and their toxins associated with imported rice grain to iraq
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    The study included the investigation of fungi ringed and inventory and Aflatoxins in rice and recorded average temperatures and humidity 22.75 degree Celsius and 13.2% respectively were obtained 1356 isolation innate possible diagnosis 15 species inherent in rice imported back to 8 races represented races b Fusarium , Cladosporium, Aspergillus and Alternaria

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    Publication Date
    Tue Jan 31 2017
    Journal Name
    Journal Of Engineering
    Behavior of Reinforced Concrete Columns Subjected to Axial Load and Cyclic Lateral Load
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    Columns subjected to pure axial load rarely exist in practice. Reinforced concrete columns are usually subjected to combination of axial and lateral actions and  deformations, caused by  spatially‐complex loading patterns as during earthquakes causes lateral deflection that in turn affects the horizontal stiffness. In this study, a numerical model was developed in threedimensional nonlinear finite element and then validated against experimental results reported in the literatures,
    to investigate the behavior of conventionally RC columns subjected to axial load and  . lateral reversal cyclic loading. To achieve this goal, numerical analysis was conducted by using finite element program ABAQUS/Explicit. The variables co

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    Publication Date
    Sat Jan 01 2011
    Journal Name
    Communications In Computer And Information Science
    The Use of Biorthogonal Wavelet, 2D Polynomial and Quadtree to Compress Color Images
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    In this paper, a compression system with high synthetic architect is introduced, it is based on wavelet transform, polynomial representation and quadtree coding. The bio-orthogonal (tap 9/7) wavelet transform is used to decompose the image signal, and 2D polynomial representation is utilized to prune the existing high scale variation of image signal. Quantization with quadtree coding are followed by shift coding are applied to compress the detail band and the residue part of approximation subband. The test results indicate that the introduced system is simple and fast and it leads to better compression gain in comparison with the case of using first order polynomial approximation.

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    Publication Date
    Sat Dec 15 2018
    Journal Name
    Journal Of The College Of Education For Women
    Future Visions and its Relationship with Illegal Immigration among Next to Graduation Students
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    The current study was concerned to address these gaps in literature by identifying: first level and type of future visions among the next graduation student, second level and type of future visions among the sample according to gender (Male- Female), third level of the illegal immigration among the sample, fourth level of the illegal immigration according to gender (Male, Female), and finally the relationship between future visions and illegal immigration. To achieve the aims of the current study, the researchers created a questionnaire for the future visions. The psychometric properties (e.g. face validity, structure validity, and reliability) were tested. Base on the current sample, results showed that the questionnaire had sound psych

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    Publication Date
    Mon Apr 01 2019
    Journal Name
    Journal Of Educational And Psychological Researches
    The Intellectual Security and Its Relation to Psychological Resilience of Secondary School Students
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    The current research aims to determine the intellectual security and the psychological resilience of Secondary school students and how these two variables are related to each other. The study also seeks the extent to which psychological resilience contributes to intellectual security

    The research sample consisted of (420) students from the Secondary stage in the Directorate of Education of Baghdad / Rusafa III. Two scales were administered to the participants to collect the needed data. As for the analysis of data, Pearson correlation coefficient, T-test, and the Regression analysis were employed, the results revealed:

    1. The members of the sample have an intellectual Security.
    2. The members of the sample have

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