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 assets (ROA) index. The findings of this study revealed a general weakness in the AP of Iraqi banks during the study period. However, it was found that the integration of AI dimensions contributes significantly to achieving SD and enhancing AP. Furthermore, the study demonstrated that SD, in turn, plays a critical role in improving the level of AP. These results highlight the importance of adopting AI-driven technologies within the banking sector to promote sustainability and strengthen accounting outcomes. Additionally, the study emphasizes the need for a deeper focus on SD as a vital intermediary that links technological advancements to improved organizational performance. This research offers valuable insights for both policymakers and financial institutions striving to achieve the United Nations' SD goals by 2030, particularly in regions facing similar challenges to those in Iraq.
Addressed this research the impact of intelligence emotional dimensions of the main(self awareness, and self-management, and social awareness, and relationship management) in the performance excellence the university(performance optimization, and strategic development) this is by middling the styles decision making which are (rational and intuitive, and dependent, and spontaneous, and avoidant), and Go search of an intellectual dilemma raise fundamental questions revolve around the search was to answer those questions through a theoretical framework for search variables first and test models of the relationship and second through the impact six hypotheses President.The objective of the research to make sure the contr
... Show MoreThe current research seeks to Analyze third intermediate chemistry book following sustainable development standards for academic year (2016-2017). To do this, a list of sustainable development standards that should be included in chemistry book was designed based on the previous studies. The first version of the list consisted of (50) sub-case divided into three standards (social, economic, and environmental) which was exposed to group of experts in teaching chemistry and teaching methods. The list has modified to (43) sub-case. The researcher followed the implicit and explicit meaning in his analysis: one for recording and repetition and the other for frequency. The result showed that third intermediate chemistry book has achieved (20)
... Show Morethe bank sect for any country is very important because its represent a major nerve to feed a verity economic and finance activities .development any state measure by development banking sets and its represent important factor to investors attract . and because important of this subject ,teen accounting rule is a specialized for it .its related by Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit by auditing and accounting standard consul in republic of Iraq.in date 10/28/1998. &
... Show MoreThis study aims at suggesting flow as a strategy for training female EFL student-teachers in the teaching training course and finding out the effect of this strategy on their performance and their flow state. The training course syllabuses will be constructed according to the flow nine factors and the teaching skills. The measurement tools are the student-teacher performance checklist that has already been used by the department of English language and SHORT Flow State Scale (S FSS-2). The study population is represented with the (60) female student-teachers/ fourth stage/ evening studies at theEnglish department /college of education for women/the University of Baghdad. The study is used the experimental design in that (30) of the student-
... Show MoreThe influence of culture on accounting systems and practices, including financial reports and accounting information through the values identified by Gray and derived from social-cultural values, and the four accounting values were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values in improving financial performance through attention to the values of accounting culture, this research
... Show MoreThe sale of facial features is a new modern contractual development that resulted from the fast transformations in technology, leading to legal, and ethical obligations. As the need rises for human faces to be used in robots, especially in relation to industries that necessitate direct human interaction, like hospitality and retail, the potential of Artificial Intelligence (AI) generated hyper realistic facial images poses legal and cybersecurity challenges. This paper examines the legal terrain that has developed in the sale of real and AI generated human facial features, and specifically the risks of identity fraud, data misuse and privacy violations. Deep learning (DL) algorithms are analyzed for their ability to detect AI genera
... Show MoreAutorías: Abdulsahıb Mohammed Muneer, Habeeb Sabhan Maytham, Kazim Abed Emad. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2021. Artículo de Revista en Psyke.