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

The present study tackles the complex issue of the urgent need for Environmental Auditing (EA) in Iraq in the absence of laws that support environmental management and in the light of the high rates of cancerous diseases in Iraq, which coincided significantly with the increase in oil production, according to the numbers indicated in the Iraqi Ministry of Health. The study aimed to investigate the mediating role of Management Systems (MS) related to the role of EA supporting sustainability reports concerning the reduction of the negative effects of gas emissions from oil companies. We adopted the descriptive approach which relies on studying relationships through a questionnaire that was distributed to a group of workers at Doura Refinery in

     The goal of the research is to develop a sustainable rating system for roadway projects in Iraq for all of the life cycle stages of the projects which are (planning, design, construction and operation and maintenance). This paper investigates the criteria and its weightings of the suggested roadway rating system depending on sustainable planning activities. The methodology started in suggesting a group of sustainable criteria for planning stage and then suggesting weights from (1-5) points for each one of it. After that data were collected by using a closed questionnaire directed to the roadway experts group in order to verify the criteria weightings based on the relative importance of the roadway related impacts

It is no secret for those concerned with language concerns that the issue of figurative feminization is one of the issues that does not follow a grammatical rule governed by the fact that the subject of knowledge of this is due to hearing as indicated by linguistic references and lexicons.This research opts to find out the origin of the feminization of the word sun in the Arabic language and in light of what some language specialists have argued that the origin of figurative feminization was due to non-linguistic motives related to religious and metaphysical beliefs, and that it was memory preserved in light of the linguistic heritage.The research concluded that the feminization of the sun goes back to what settled in their minds, which

        Recently, some prostate cancer patients have acquired resistance to the second -generation drugs (anzalutamide and apalutamide) prescribed for the treatment of this disease due to the emergence of the F876L mutation, which represents a challenge to modern medicine. In this study, a new series of 2-thiohydantoin derivatives were prepared through the reaction of different derivatives of maleimide (1c-4c) with isothiocyanate derivatives. The prepared compounds were diagnosed using FT-IR,¹H-NMR ,¹³C-NMR, Mass spectra. The prepared series compounds has been studied against prostate cancer cells. The MTT assay was used to determine the activity of the prepared compounds against prostate cancer cells. The da

Nowadays, the worldwide issue of the environment occupies the minds not only of ecological experts and politicians but also is addressed in cultural fields and literature in particular. The conceptualization of ecocriticism, whether in the ecological field or cultural studies, has come as a response to the increasing public awareness of numerous environmental crises. Most ecocritics regard John Clare (1793-1864) as a 'proto-ecological' British poet since his poetry incorporates ecological issues which were not then categorized as they are now. The study offers a precise illustration of ecocriticism coupled with a number of the most significant ecological concepts proven in selected poems by John Clare. The ecocritical reading of Clare's po

This article presents and  explores the theoretical aspect in the use of Arab Islamic theme by the western writers to obtain and achieve individual motives. In this study the model for the theory of Arab presence in Andalusia  , through the book entitled “ Alhamra” by the English writer Washington Erving ,was  analyzed.

The most important results in this research: the success of  the author in the employment of the Islamic history in the formation of the first American legend, Columbus legend, through the selection of the right thoughts to establish his American National theory.  The author compared between the Andalusia experience and the Arab occupation to Spain and the American conquest of the new

     The study aims to find out the extent to which several Iraqi institutional accreditation standards (governance and administration, scientific research, curricula) are applied in two public universities (Baghdad and Middle Technical University) and two private universities (Uruk and Al-Mansour College) by diagnosing strengths and weaknesses and proposing a mechanism and procedures to help educational institution aims to reduce or eliminate the gap. The study stems from the extent of application of several Iraqi institutional accreditation standards represented as it was worked on through observation and field coexistence to reach scientific and practical facts. The method of case study and comparison betwe