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THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PERFORMANCE: SUSTAINABLE DEVELOPMENT AS A MEDIATING VARIABLE
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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.

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and characterization Studies of Metal Complexes with Schiff base derived from 4-[5-(2-hydoxy-phenyl)-[1,3,4-oxadiazol-2-ylimino methyl]-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one
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New metal complexes of the ligand 4-[5-(2-hydoxy-phenyl)-[1,3,4- oxadiazol -2-ylimino methyl]-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one (L) with the metal ions Co(II), Ni(II), Cu(II) and Zn(II) were prepared in alcoholic medium. The Schiff base was synthesized through condensate of [4-antipyrincarboxaldehyde] with[2-amino-5-(2-hydroxy-phenyl-1,3,4- oxadiazol] in alcoholic medium . Two tetradentate Schiff base ligand were used for complexation upon two metal ions of Co2+, Ni2+, Cu2+ and Zn2+ as dineucler formula M2L2.4H2O. The metal complexes were characterized by FTIR Spectroscopy, electronic Spectroscopy, elemental analysis, magnetic susceptidbility measurements, and also the ligand was characterized by 1H-NMR spectra, and m

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Publication Date
Tue Jun 07 2022
Journal Name
Egyptian Journal Of Chemistry
Structural, characterization and biological activity of new ligand N-(pyrimidin-2-yl carbamothioyl) acetamide and its complexes with (VO(II), Mn (II), Cu (II), Zn (II), Cd (II) and Hg (II)
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New ligand of N-(pyrimidin-2-yl carbamothioyl)acetamide was synthesized and its complexes with (VO(II), Mn (II), Cu (II), Zn (II), Cd (II) and Hg (II) are formed with confirmation of their structures on the bases of spectroscopic analyses. Antimicrobial activity of new complexes are studied against Gram positive S. aureus and Gram negative E. coli, Proteus, Pseudomonas. The octahedral geometrical structures are proved depending on the outcomes from the preceding procedures

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Publication Date
Tue Dec 13 2022
Journal Name
Dental Hypotheses
Comparative Evaluation of Marginal Microleakage Between Bulk-Fill, Preheated Bulk-Fill, and Bulk-Fill Flowable Composite Resins Above and Below Cemento-Enamel Junction Using Micro-Computed Tomography: An In Vitro Study
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Objective: The aim of this study was to compare the marginal microleakage between bulk-fill, preheated bulk-fill, and bulk-fill flowable composite resins above and below cemento-enamel junction (CEJ) using micro-computed tomography. Methods: Sixty freshly extracted premolar teeth were prepared with a slot shaped cavities of a total of 120 Class II: 3mm (bucco-lingual), 2mm (mesio-distal) with mesial-gingival margin located 1mm coronal to CEJ, and distal gingival margin located 1mm apical to the CEJ. The samples were randomly divided into two main groups according to the restorative material (Tetric EvoCeram and 3M Filtek), and each group was further sub-divided into three subgroups according to the consistency (bulk fill, preheated bulk fil

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
In vivo study of compounds 3-(acetyl Salicyloyl)-5,6 –Oisopropylidene-L-ascorbic acid ,2,3- (acetyl Salicyloyl)-5,6 –O-isopropylidene-L-ascorbic acid and 2,3,5,6Tetra(acetyl Salicyloyl)-L-ascorbic acid
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     In vivo study was made for the coumpounds 3-(ocetyl Salicyloyl)-5,6-O-isoprpy lideneL-ascorbicocid,2,3-(acetyl Salicyloyl )-5,6-o- isopropylidene-L-ascorbic acid and 2,3,5,6(acetyl Salicyloyl )-L- ascorbic acid .And a measurement was mod for the concentration of the liberated aspirin in blood samples a fter (2,3,4,6,8,10) hours of the initial dose for the animal .The results showed that the highest concentration of aspirin was after four hours of giving the dose to the animal which is in accordance with pharmacokinetics studies

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Publication Date
Sat Jan 01 2022
Journal Name
Egyptian Journal Of Chemistry
Structural, Characterization and Biological Activity of New Ligand N-(Pyrimidin-2-Yl Carbamothioyl) Acetamide and Its Complexes With (VO(II), Mn (II), Cu (II), Zn (II), Cd (II) and Hg (II)
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New ligand of N-(pyrimidin-2-yl carbamothioyl)acetamide was synthesized and its complexes with (VO(II), Mn (II), Cu (II), Zn (II), Cd (II) and Hg (II) are formed with confirmation of their structures on the bases of spectroscopic analyses. Antimicrobial activity of new complexes are studied against Gram positive S. aureus and Gram negative E. coli, Proteus, Pseudomonas. The octahedral geometrical structures are proved depending on the outcomes from the preceding procedures. Keywords: pyrimidin-2-amine, acetyl isothiocyanate, complexes, Antimicrobial activity

Publication Date
Thu Apr 01 2021
Journal Name
Chaos, Solitons & Fractals
Modeling and analysis of an <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML" altimg="si7.svg"><mml:mrow><mml:mi>S</mml:mi><mml:msub><mml:mi>I</mml:mi><mml:mn>1</mml:mn></mml:msub><mml:msub><mml:mi>I</mml:mi><mml:mn>2</mml:mn></mml:msub><mml:mi>R</mml:mi></mml:mrow></mml:math> epidemic model with nonlinear incidence and general recovery functions of <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML" altimg="si8.svg"><mml:msub><mml:mi>I</mml:mi><mml:mn>1</mml:mn></mml:msub></mml:math>
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Publication Date
Thu Jan 01 2015
Journal Name
Al–bahith Al–a'alami
Health Awareness Throush Communication Media
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Means of communication has a great impact on all fields of awareness including health awareness by increasing the knowledge of community about health and developing their abilities to improve human health and cultural awareness. According to the importance of health awareness for a community to develop their intellectual and physical integrity, the researcher has found that it is essential to know the role of means of communication as a source of information for many students being active and main segments to build their society intellectually, socially and economically.

The research has focused on the study of health awareness among students and their health knowledge derived from the means of communicat

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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
New Fuzzy Normed Spaces
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In this paper the research introduces a new definition of a fuzzy normed space then the related concepts such as fuzzy continuous, convergence of sequence of fuzzy points and Cauchy sequence of fuzzy points are discussed in details.

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Publication Date
Tue Feb 02 2021
Journal Name
مجلة بحوث الشرق الأوسط
PROPÓSITOS RETÓRICOS DE LA VOZ PASIVA EN EL NOBLE CORÁN Estudio comparativo entre dos versiones españolas الأغراض البلاغية لصيغة المبنى للمجهول فى القرآن الکريم «دراسة مقارنة بين ترجمتين للقرآن الکريم»
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This research deals with the rhetoric purposes of the passive voice in the holy Quran. First, we put an introductory to the concept of the Quran language and its difference of the spoken Arabic language during the revelation period. Besides; we gave a brief about the structure passive voice form of Arabic language. Second, we explained the purposes of passive voice used in the holly Quran with sufficient examples, commentaries and clarifications about all the cases. Rhetoric purposes that we deals with are: concision, emphasize an idea, avoid using the subject because it is known and clear for all or because it is really unknown, etc. This part has contained the most important purposes for the use of passive voice in holy Quran. At the end

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Publication Date
Tue Jun 13 2023
Journal Name
Journal Of Survey In Fisheries Sciences
Spectrum Analyzing X-ray Data Image (FITS) Using Ds9 Program
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n this study, data or X-ray images Fixable Image Transport System (FITS) of objects were analyzed, where energy was collected from the body by several sensors; each sensor receives energy within a specific range, and when energy was collected from all sensors, the image was formed carrying information about that body. The images can be transferred and stored easily. The images were analyzed using the DS9 program to obtain a spectrum for each object,an energy corresponding to the photons collected per second. This study analyzed images for two types of objects (globular and open clusters). The results showed that the five open star clusters contain roughly t

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