The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on asse

For more than a decade, externally bonded carbon fiber reinforced polymer (CFRP) composites successfully utilized in retrofitting reinforced concrete structural elements. The function of CFRP reinforcement in increasing the ductility of reinforced concrete (RC) beam is essential in such members. Flexural and shear behaviors, ductility, and confinement were the main studied properties that used the CFRP as a strengthening material. However, limited attention has been paid to investigate the energy absorption of torsion strengthening of concrete members, especially two-span concrete beams. Hence, the target of this work is to investigate the effectiveness of CFRP-strengthening technique with regard to energy absorption of two-span RC

In this study, sulfur was removed from imitation oil using oxidative desulfurization process. Silicoaluminophosphate (SAPO-11) was prepared using the hydrothermal method with a concentration of carbon nanotubes (CNT) of 0% and 7.5% at 190 °C crystallization temperature. The final molar composition of the as-prepared SAPO-11 was Al₂O₃: 0.93P²O⁵: 0.414SiO². 4% MO/SAPO-11 was prepared using impregnation methods. The produced SAPO-11 was described using X-ray diffraction (XRD) and Brunauer-Emmet-Teller (N² adsorption–desorption isotherms). It was found that the addition of CNT increased the crystallinity of SAPO-11. The results showed that the surface area of SAPO-11 cont

In this paper, a new technique is offered for solving three types of linear integral equations of the 2^nd kind including Volterra-Fredholm integral equations (LVFIE) (as a general case), Volterra integral equations (LVIE) and Fredholm integral equations (LFIE) (as special cases). The new technique depends on approximating the solution to a polynomial of degree  and therefore reducing the problem to a linear programming problem(LPP), which will be solved to find the approximate solution of LVFIE. Moreover, quadrature methods including trapezoidal rule (TR), Simpson 1/3 rule (SR), Boole rule (BR), and Romberg integration formula (RI) are used to approximate the integrals that exist in LVFIE. Also, a comparison between those

Copper oxide (CuO) nanoparticles were synthesized through the thermal decomposition of a copper(II) Schiff-base complex. The complex was formed by reacting cupric acetate with a Schiff base in a 2:1 metal-to-ligand ratio. The Schiff base itself was synthesized via the condensation of benzidine and 2-hydroxybenzaldehyde in the presence of glacial acetic acid. This newly synthesized symmetric Schiff base served as the ligand for the Cu(II) metal ion complex. The ligand and its complex were characterized using several spectroscopic methods, including FTIR, UV-vis, 1H-NMR, 13C-NMR, CHNS, and AAS, along with TGA, molar conductivity and magnetic susceptibility measurements. The CuO nanoparticles were produced by thermally decomposing the

In this research, porous silicon (PS) prepared by anodization etching on surface of single crystalline p-type Si wafer, then Gold nanoparticle (AuNPs) prepared by pulsed laser ablation in liquid. NPs deposited on PS layer by drop casting. The morphology of PS, AuNPs and AuNPs/PS samples were examined by AFM. The crystallization of this sample was characterized by X-ray diffraction (XRD). The electrical properties and sensitivity to CO2 gas were investigated to Al/AuNPs/PS/c-Si/Al, we found that AuNPs plays crucial role to enhance this properties.