Preferred Language
Articles
/
nxffNpMBVTCNdQwCqs9g
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PERFORMANCE: SUSTAINABLE DEVELOPMENT AS A MEDIATING VARIABLE
...Show More Authors

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.

Scopus
Preview PDF
Quick Preview PDF
Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Nystatin Microparticles as a Sustained Release System
...Show More Authors

Nystatin is the drug of choice for treatment of cutaneous fungal infections with main disadvantage that is the need for multiple applications to achieve complete eradication which may reduce patient compliance. Microparticles offer a solution for such issue as they are one of sustained release preparations that achieve slow release of drug over an extended period of time. The objectives of this study were to fabricate nystatin-loaded chitosan microparticles with the ultimate goal of prolonging drug release and to analyze the influence of polymer concentration on various properties of microparticles. Microparticles were prepared by chemical cross-linking method using glutaraldehyde as cross-linking agent. Five formulas, namely N1C1, N1C2,

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Thu Aug 15 2019
Journal Name
Arab World English Journal For Translation And Literary Studies
Silence as a Tactic of Communication in Pragmatics, Novel, and Poetry
...Show More Authors

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jul 01 2021
Journal Name
Energy
Experimental investigations of the performance of a flat-plate solar collector using carbon and metal oxides based nanofluids
...Show More Authors

View Publication
Scopus (144)
Crossref (140)
Scopus Clarivate Crossref
Publication Date
Wed Feb 01 2023
Journal Name
Trends Technological And Science ,engineering
Automated Sorting for Tomatoes using Artificial Neural Network
...Show More Authors

A .technology analysis image using crops agricultural of grading and sorting the test to conducted was experiment The device coupling the of sensor a with camera a and 75 * 75 * 50 dimensions with shape cube studio made-factory locally the study to studio the in taken were photos and ,)blue-green - red (lighting triple with equipped was studio The .used were neural artificial and technology processing image using maturity and quality ,damage of fruits the of characteristics external value the quality 0.92062, of was value regression the damage predict to used was network neural artificial The .network the using scheme regression a of means by 0.98654 of was regression the of maturity and 0.97981 of was regression the of .algorithm Marr

... Show More
Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Using Artificial Neural Network Models For Forecasting & Comparison
...Show More Authors

The Artificial Neural Network methodology is a very important & new subjects that build's the models for Analyzing, Data Evaluation, Forecasting & Controlling without depending on an old model or classic statistic method that describe the behavior of statistic phenomenon, the methodology works by simulating the data to reach a robust optimum model that represent the statistic phenomenon & we can use the model in any time & states, we used the Box-Jenkins (ARMAX) approach for comparing, in this paper depends on the received power to build a robust model for forecasting, analyzing & controlling in the sod power, the received power come from

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
Optimized Artificial Neural network models to time series
...Show More Authors

        Artificial Neural networks (ANN) are powerful and effective tools in time-series applications. The first aim of this paper is to diagnose better and more efficient ANN models (Back Propagation, Radial Basis Function Neural networks (RBF), and Recurrent neural networks) in solving the linear and nonlinear time-series behavior. The second aim is dealing with finding accurate estimators as the convergence sometimes is stack in the local minima. It is one of the problems that can bias the test of the robustness of the ANN in time series forecasting. To determine the best or the optimal ANN models, forecast Skill (SS) employed to measure the efficiency of the performance of ANN models. The mean square error and

... Show More
View Publication Preview PDF
Scopus (31)
Crossref (16)
Scopus Clarivate Crossref
Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Development Binary Search Algorithm
...Show More Authors

There are many methods of searching large amount of data to find one particular piece of information. Such as find name of person in record of mobile. Certain methods of organizing data make the search process more efficient the objective of these methods is to find the element with least cost (least time). Binary search algorithm is faster than sequential and other commonly used search algorithms. This research develops binary search algorithm by using new structure called Triple, structure in this structure data are represented as triple. It consists of three locations (1-Top, 2-Left, and 3-Right) Binary search algorithm divide the search interval in half, this process makes the maximum number of comparisons (Average case com

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Proposition of New Ensemble Data-Intelligence Models for Surface Water Quality Prediction
...Show More Authors

View Publication
Scopus (87)
Crossref (84)
Scopus Clarivate Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Engineering
Aluminum Rubbish as a Coagulant for Oily Wastewater Treatment
...Show More Authors

In this study an experimental work was done to study the possibility of using aluminum rubbish material as a coagulant to remove the colloidal particles from oily wastewater by dissolving this rubbish in sodium hydroxide solution. The experiments were carried out on simulated oily wastewater that was prepared at different oil concentrations and hardness levels (50, 250, 500, and 1000) ppm oil for (2000, 2500, 3000, and 3500) ppm CaCo3 respectively. The initial turbidity values were (203, 290, 770, and 1306) NTU, while the minimum values of turbidity that have been gained from the experiments in NTU units were (1.67, 1.95, 2.10, and 4.01) at best sodium aluminate dosages in milliliters (12, 20, 24, and 28) for

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
Diabetes Mellitus as a Risk Factor for Pulmonary Tuberculosis
...Show More Authors

Background: In the past, an association between Tuberculosis (TB) and Diabetes Mellitus (DM) was widely accepted, today the potential public health and clinical importance of this relationship seems to be largely ignored. The national clinical and policy guidance in the UK on the central of TB, for example, does not consider the relationship with DM.Objectives: To determine the risk of association between diabetes mellitus and pulmonary TB.Methods: A retrospective study conducted in Ibn Zuhr hospital for chest diseases from Jan 2008 – sep 2010 , included in the study 402 patients with TB divided into diabetic & non diabetic, 96 (23.8%) were diabetic while other 306 were TB not diabetic.Results: Risk of TB among DM patients were cle

... Show More
View Publication Preview PDF