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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 Conventional audit techniques have become outdated due to factors such as the accuracy of data, cost savings, and the pace of business completion.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
Sun Aug 06 2023
Journal Name
Karbala International Journal Of Modern Science
Improving the BURT’s Sensitivity using Noise Calibration Unit via Crab Nebula Observations
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Radio observations from astronomical sources like supernovae became one the most important sources of information about the physical properties of those objects. However, such radio observations are affected by various types of noise such as those from sky, background, receiver, and the system itself. Therefore, it is essential to eliminate or reduce these undesired noise from the signals in order to ensure accurate measurements and analysis of radio observations. One of the most commonly used methods for reducing the noise is to use a noise calibrator. In this study, the 3-m Baghdad University Radio Telescope (BURT) has been used to observe crab nebula with and without using a calibration unit in order to investigate its impact on the sign

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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
Study of Gamma — irradiation effects on the Polymethylmethacrylate (PMMA) Using (PAL) Method
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Gamma - irradiation effect on polymethylmethacrylate (PMMA) samples has been studied using Positron Annihilation Lifetime (PAL) method. The orthopositronium (o-Ps) lifetime τ3, hence the o-ps parameters, the volume hole size (Vh) and the free volume fraction (Ꞙh) in the irradiated samples were measured as a function of gamma-irradiation dose up to 28.05 kGy. It has been shown that τ 3, Vh, and Ꞙh, are increasing in general with increasing gamma-dose, to reach a maximum percentage increment of 22.42% in τ3, 60% in Vh and 29.5% in Ꞙh, at. 2.55 kGy, whereas τ2 reaches maximum increment of 119. 7% at 7.65 kGy. The results s

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Diagnosing COVID-19 Infection in Chest X-Ray Images Using Neural Network
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With its rapid spread, the coronavirus infection shocked the world and had a huge effect on billions of peoples' lives. The problem is to find a safe method to diagnose the infections with fewer casualties. It has been shown that X-Ray images are an important method for the identification, quantification, and monitoring of diseases. Deep learning algorithms can be utilized to help analyze potentially huge numbers of X-Ray examinations. This research conducted a retrospective multi-test analysis system to detect suspicious COVID-19 performance, and use of chest X-Ray features to assess the progress of the illness in each patient, resulting in a "corona score." where the results were satisfactory compared to the benchmarked techniques.  T

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Publication Date
Fri May 01 2015
Journal Name
Journal Of Nuclear Medicine
Comparison of in vivo uptake of radioactive gold nanoparticles formulated using phytochemicals
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1267 Objectives Aim to evaluate 198Au nanoparticles (AuNP) biodistribution and uptake in a human prostate model for treatment. Many phytochemicals are known to have anti-tumor properties but have short half-lives in vivo. We hypothesized that using these phytochemicals to formulate and coat AuNP would inhibit enzyme cleavage and enhance their anti-tumor properties. Initial evaluations were performed in SCID mice bearing PC3 tumors. Methods : 198AuNP were formulated with the following gum Arabic, epigalocatechin gallate (EGCg) pomegranate extract and mangiferin extract. The resultant nanoparticles were evaluated in normal mice and in human prostate bearing SCID mice. The tumor bearing mice were injected intratumorally with 3-5 uCi of 198A

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Publication Date
Mon Aug 01 2016
Journal Name
2016 38th Annual International Conference Of The Ieee Engineering In Medicine And Biology Society (embc)
Myoelectric feature extraction using temporal-spatial descriptors for multifunction prosthetic hand control
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Publication Date
Thu Mar 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical study of CD34 in tooth eruption by using amniotic stem cells
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Background: Tooth eruption is a more general process, however, which includes certain posteruptive tooth movements. There are two fundamental requirements for both tooth eruption to occur: (1) Require soft tissue, intervening between tooth structure and alveolar bone, which plays an important role in regulating the remodeling of adjacent tissues. (2) Require bone turnover that is temporally and spatially regulated to facilitate specific translocations of teeth through alveolar bone These amniotic stem cells are multipotent and able to differentiate into various tissues, which may be useful for human application and recently it used in many medical branches. CD34 is an endothelial marker that is extensively used in immunohistochemistry a

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Furfural Degradation in Waste Water by Advanced Oxidation Process Using UV/H2O2
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Furfural is one of the one of pollutants in refinery industrial wastewaters. In this study advanced oxidation process using UV/H2O2 was investigated for furfural degradation in synthetic wastewater. The results from the experimental work showed that the degradation of furfural decreases as its concentration increases, reaching 100% at 50mg/l furfural concentration and increasing the concentration of H2O2 from 250 to 500 mg/l increased furfural removal from 40 to 60%.The degradation of furfural reached 100% after 90 min exposure time using two UV lamps, where it reached 60% using one lamp after 240 min exposure time. The rate of furfural degradation k increased at the pH and initial concentratio

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
Measurement of Natural Radioactivity in different cigarettes samples by using (HPGe) detector
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Abstract<p>Twelve samples of cigarettes have been collected from local markets of different types and origins by using (HPGe) detector, and measurement of the specific activity for series U<sup>238</sup> and series Th<sup>232</sup> in addition to K<sup>40</sup> in order to estimate the health risk of cigarettes their by smokers, the results shown that highest specific activity value were be (12. 8±6. 3 Bq/kg, 8. 41±5. 8 Bq/kg, 125. 16±58. 3 Bq/kg), respectively, in the sample (MAC) MacBeth type cigarettes in Brazilian origin, this paper reports data such as (specific activity of K<sup>40</sup>, series U<sup>238</sup>, series Th<sup>232</sup></p> ... Show More
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Publication Date
Mon Aug 06 2018
Journal Name
Indian Journal Of Applied Research
STATISTICAL METHOD FOR SOLVING TRANSPORTATION PROBLEMS OF USING THE PROGRAMMING LANGUAGE MATLAB
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Original Research Paper Mathematics 1-Introduction : In the light of the progress and rapid development of the applications of research in applications fields, the need to rely on scientific tools and cleaner for data processing has become a prominent role in the resolution of decisions in industrial and service institutions according to the real need of these methods to make them scientific methods to solve the problem Making decisions for the purpose of making the departments succeed in performing their planning and executive tasks. Therefore, we found it necessary to know the transport model in general and to use statistical methods to reach the optimal solution with the lowest possible costs in particular. And you know The Transportatio

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Publication Date
Thu Jan 01 2015
Journal Name
Energy Sources, Part A: Recovery, Utilization, And Environmental Effects
Ultra Deep Hydrotreatment of Iraqi Vacuum Gas Oil Using a Modified Catalyst
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A set of hydro treating experiments are carried out on vacuum gas oil in a trickle bed reactor to study the hydrodesulfurization and hydrodenitrogenation based on two model compounds, carbazole (non-basic nitrogen compound) and acridine (basic nitrogen compound), which are added at 0–200 ppm to the tested oil, and dibenzotiophene is used as a sulfur model compound at 3,000 ppm over commercial CoMo/ Al2O3 and prepared PtMo/Al2O3. The impregnation method is used to prepare (0.5% Pt) PtMo/Al2O3. The basic sites are found to be very small, and the two catalysts exhibit good metal support interaction. In the absence of nitrogen compounds over the tested catalysts in the trickle bed reactor at temperatures of 523 to 573 K, liquid hourly space v

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