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 presents ABAQUS simulations of fully encased composite columns, aiming to examine the behavior of a composite column system under different load conditions, namely concentric, eccentric with 25 mm eccentricity, and flexural loading. The numerical results are validated with the experimental results obtained for columns subjected to static loads. A new loading condition with a 50 mm eccentricity is simulated to obtain additional data points for constructing the interaction diagram of load-moment curves, in an attempt to investigate the load-moment behavior for a reference column with a steel I-section and a column with a GFRP I-section. The result comparison shows that the experimental data align closely with the simulation

The dual nature of asphalt binder necessitates improvements to mitigate rutting and fatigue since it performs as an elastic material under the regime of rapid loading or cold temperatures and as a viscous fluid at elevated temperatures. The present investigation assesses the effectiveness of Nano Alumina (NA), Nano Silica (NS), and Nano Titanium Dioxide (NT) at weight percentages of 0, 2, 4, 6, and 8% in asphalt cement to enhance both asphalt binder and mixture performance. Binder evaluations include tests for consistency, thermal susceptibility, aging, and workability, while mixture assessments focus on Marshall properties, moisture susceptibility, resilient modulus, permanent deformation, and fatigue characteristics. NS notably im

The dual nature of asphalt binder necessitates improvements to mitigate rutting and fatigue since it performs as an elastic material under the regime of rapid loading or cold temperatures and as a viscous fluid at elevated temperatures. The present investigation assesses the effectiveness of Nano Alumina (NA), Nano Silica (NS), and Nano Titanium Dioxide (NT) at weight percentages of 0, 2, 4, 6, and 8% in asphalt cement to enhance both asphalt binder and mixture performance. Binder evaluations include tests for consistency, thermal susceptibility, aging, and workability, while mixture assessments focus on Marshall properties, moisture susceptibility, resilient modulus, permanent deformation, and fatigue characteristics. NS notably im

Background: The accuracy of fitness of any dental casting is imperative for the success of any prosthodontic treatment. From the time that dental casting was first introduced, efforts have been made to produce more accurate and better fitted castings with minimal marginal discrepancy. The aim of this in vitro study was to evaluate the effects of three different investing and burnout techniques on the vertical marginal discrepancies ofceramometalcopings invested with two types of phosphate- bonded investments. Materials and methods: Sixty wax patterns were fabricated on a standardized prepared brass die representing an upper central incisor by the aid of a custom-made split mold. Three different investing and burnout techniques were applied

Different solvents (light naphtha, n-heptane, and n-hexane) are used to treat Iraqi Atmospheric oil residue by the deasphalting process. Oil residue from Al-Dura refinery with specific gravity 0.9705, API 14.9, and 0.5 wt. % sulfur content was used. Deasphalting oil (DAO) was examined on a laboratory scale by using solvents with different operation conditions (temperature, concentration of solvent, solvent to oil ratio, and duration time). This study investigates the effects of these parameters on asphaltene yield. The results show that an increase in temperature for all solvents increases the extraction of asphaltene yield. The higher reduction in asphaltene content is obtained with hexane solvent at operating conditions of (90 °C, 4/1

Different solvents (light naphtha, n-heptane, and n-hexane) are used to treat Iraqi Atmospheric oil residue by the deasphalting process. Oil residue from Al-Dura refinery with specific gravity 0.9705, API 14.9, and 0.5 wt. % sulfur content was used. Deasphalting oil (DAO) was examined on a laboratory scale by using solvents with different operation conditions (temperature, concentration of solvent, solvent to oil ratio, and duration time). This study investigates the effects of these parameters on asphaltene yield. The results show that an increase in temperature for all solvents increases the extraction of asphaltene yield. The higher reduction in asphaltene content is obtained with hexane solvent at operating conditions of (90 °C

The segmentation of aerial images using different clustering techniques offers valuable insights into interpreting and analyzing such images. By partitioning the images into meaningful regions, clustering techniques help identify and differentiate various objects and areas of interest, facilitating various applications, including urban planning, environmental monitoring, and disaster management. This paper aims to segment color aerial images to provide a means of organizing and understanding the visual information contained within the image for various applications and research purposes. It is also important to look into and compare the basic workings of three popular clustering algorithms: K-Medoids, Fuzzy C-Mean (FCM), and Gaussia

Objective: The present work was undertaken to investigate the impact of sub inhibitory concentration of gentamicin on hla gene expression in methicillin resistant Staphylococcus aureus isolates. Methods: The bacterial isolates used in this study represent 33 MRSA strains, previously isolated form patients visiting several hospitals in Baghdad. Gentamicin, vancomycin, and oxacillin MIC were determined using broth dilution method. Microtiter plate method was adopted to investigate the biofilm forming capacity. Alpha hemolysin was detected by culturing MRSA isolates on rabbit blood agar. Furthermore, hla gene was detected in MRSA isolates using conventional PCR technique; while, qRT-PCR method was performed to assay the hla expression in plank

The first chapter the importance of research and need for education scientists see that the roots of the use of a specimen Wheatley in learning and teaching back to Grayson Wheatley, one of the largest supporters of a modern construction, which lay the groundwork for the specimen stage and the form in which it is. That was attributed to him, often called his name called while some educators based learning strategy on the issue. He sees the learner in this model make him a meaningful understanding of problems during his progress, thereby acting with his colleagues to find solutions to them in small groups. He

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