The research explain the analysis of finance investments through  analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of  diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through  commercial advantage o

The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad

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

Autorías: Imad Kadhim Khlaif, Talib Faisal Shnawa. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2022. Artículo de Revista en Dialnet.

Background: Posterior superior alveolar artery (PSAA) is branch of the maxillary artery. It usually supplies the lateral wall of the sinus and overlying membrane. Evaluation and awareness of the anatomy of maxillary sinus before surgery is crucial to avoid surgical complications. The aim of this study is to examine the prevalence, location of the (PSAA) in relation to the floor of the maxillary sinus and alveolar crest using computerized tomography (CT) scans. Materials and Methods: This study included 180 Iraqi subjects (99 males and 81 females) with age more than 16 years old. CT scans for (right and left) Maxillary sinuses were done for each patient. The information obtained was assessed in a coronal multi planar reconstructions images (

We have studied Bayesian method in this paper by using the modified exponential growth model, where this model is more using to represent the growth phenomena. We focus on three of prior functions (Informative, Natural Conjugate, and the function that depends on previous experiments) to use it in the Bayesian method. Where almost of observations for the growth phenomena are depended on one another, which in turn leads to a correlation between those observations, which calls to treat such this problem, called Autocorrelation, and to verified this has been used Bayesian method.

The goal of this study is to knowledge the effect of Autocorrelation on the estimation by using Bayesian method. F

The aim of this study was to Identifying The Effect of using Linear programming and Branching programming by computer in Learning and Retention of movement concatenation(Linkwork) in parallel bars in Artistic Gymnastics. The searchers have used the experimental method. The search subject of this article has been taken (30) male - students in the second class from the College of Physical Education/University of Baghdad divided into three groups; the first group applied linear programming by computer, and the second group has been applicated branching programming by computer, while precision group used traditional method in the college. The researchers concluded the results by using the statistical bag for social sciences (spss) such as both

This research is an attempt to develop exercise with weights to strengthen some of the striking muscles in the shoulder and arm and to develop the accuracy of the smash and rectum skills. The importance of this paper lies in the study of moments of force to achieve the ability to control muscular work and to explore the impact of physical and skill exercises with weights to develop moments of force for some muscles. The experimental method on a sample of players, selected according to the intentional method, including ( 9) advanced players representing Air Force Club participating in the Premier League for season 2011-2012. It is concluded that the exercises proposed have their effective impact on developing the variables of moments force f