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.
Visible-light photodetectors constructed Fe2O3 were manufactured effectively concluded chemical precipitation technique, films deposited on glass substrate and Si wafer below diverse dopant (0,2,4,6)% of Cl, enhancement in intensity with X-ray diffraction analysis was showed through favored orientation along the (110) plane, the optical measurement presented direct allowed with reduced band gap energies thru variation doping ratio , current–voltage characteristics Fe2O3 /p-Si heterojunction revealed respectable correcting performance in dark, amplified by way of intensity of incident light, moreover good photodetector properties with enhancement in responsivity occurred at wavelength between 400 nm and 470 nm.
In subterranean coal seam gas (CSG) reservoirs, massive amounts of small-sized coal fines are released during the production and development stages, especially during hydraulic fracturing stimulation. These coal fines inevitably cause mechanical pump failure and permeability damage due to aggregation and subsequent pore-throat blockage. This aggregation behavior is thus of key importance in CSG production and needs to be minimized. Consequently, such coal fines dispersions need to be stabilized, which can be achieved by the formulation of improved fracturing fluids. Here, we thus systematically investigated the effectiveness of two additives (ethanol, 0.5 wt % and SDBS, 0.001 and 0.01 wt %) on dispersion stability for a wide range of condit
... Show MoreEncasing glass fiber reinforced polymer (GFRP) beam with reinforced concrete (RC) improves stability, prevents buckling of the web, and enhances the fire resistance efficiency. This paper provides experimental and numerical investigations on the flexural performance of RC specimens composite with encased pultruded GFRP I-sections. The effect of using shear studs to improve the composite interaction between the GFRP beam and concrete was explored. Three specimens were tested under three-point loading. The deformations, strains in the GFRP beams, and slippages between the GFRP beams and concrete were recorded. The embedded GFRP beam enhanced the peak loads by 65% and 51% for the composite specimens with and without shear connectors,
... Show MoreAn experimental and numerical investigation of the effect of using two types of nanofluids with suspending of (Al2O3 and CuO) nanoparticles in deionized water with a volume fraction of (0.1% vol.), in addition to use three types of fin plate configurations of (smooth, perforated, and dimple plate) to study the heat transfer enhancement characteristics of commercial fin plate heat sink for cooling computer processing unit. All experimental tests under simulated conditions by using heat flux heater element with input power range of (5, 16, 35, 70, and 100 W). The experimental parameters calculated are such as water and nanofluid as coolant with Reynolds number of (7000, 8000, 9400 and 11300); the air
... Show MoreStaphylococcus Sp.is the most common type of bacteria found in contamination place, we design this
study to compare the contamination accident between two hospitals in Baghdad.One of them isthe Burns
Specialist Hospital in the Medical CityinRusafa and another one is Al-Karama Hospital in Karkh. The
samples were collected fromOperativeWard No1 (OW1), Operative Ward No2 (OW2), Consulting Pharmacy
(CP), Emergency Room (ER), Reception Room (RR), Women's Ward (WW) and Men's Ward (MW).The
samples were taken from inside each clinical unit, surfaces, food, and air. The results showed that the
number of samples containing Staphylococcus sp. bacteria is 81, including 45 belonging to Al-Karama Burns
Ward Ho
Silybum marianum, from which silymarin (SM) is extracted, is a medicinal herb. In the Biopharmaceutics Classification System, it is of the class II type, meaning it is almost completely insoluble in water. It has a number of therapeutic properties, including anti-inflammatory as well as properties that promote wound healing.
This research target is to promote the dissolution and solubility of SM by employing a technique called solid dispersion and then incorporating the formula of solid dispersion into a topical gel that can be used for wound healing.
Solid dispersion is a technique used to enhance solubility and dissolve pharmaceuticals that are not water-soluble. This method is widely used because of its low cos
... Show MoreThe Asymmetrical Castellated concavely – curved soffit Steel Beams with RPC and Lacing Reinforcement improves compactness and local buckling (web and flange local buckling), vertical shear strength at gross section (web crippling and web yielding at the fillet), and net section ( net vertical shear strength proportioned between the top and bottom tees relative to their areas (Yielding)), horizontal shear strength in web post (Yielding), web post-buckling strength, overall beam flexure strength, tee Vierendeel bending moment and lateral-torsional buckling, as a result of steel section encasement. This study presents two concentrated loads test results for seven specimens Asymmetrical Castellated concavely – curved soffit Steel Be
... Show MoreObjectives This work presents laser coating of grade 1 pure titanium (Ti) dental implant surface with sintered biological apatite beta-tricalcium phosphate (β-TCP), which has a chemical composition close to bone. Materials and methods Pulsed Nd:YAG laser of single pulse capability up to 70 J/10 ms and pulse peak power of 8 kW was used to implement the task. Laser pulse peak power, pulse duration, repetition rate and scanning speed were modulated to achieve the most homogenous, cohesive and highly adherent coat layer. Scanning electron microscopy (SEM), energy dispersive X-ray microscopy (EDX), optical microscopy and nanoindentation analyses were conducted to characterise and evaluate the microstructure, phases, modulus of elasticity
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