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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
Sat Sep 23 2023
Journal Name
Journal Of Cardiovascular And Thoracic Research
Plasminogen activator urokinase receptor as a diagnostic and prognostic biomarker in type 2 diabetic patients with cardiovascular disease
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Introduction: Cardiovascular diseases are the main cause of death among type 2 diabetic patients. Higher levels of plasminogen activator urokinase receptor have been found to predict morbidity and mortality across acute and chronic diseases in the common populace. This study aims to explore the role of serum plasminogen activator urokinase receptor levels as a cardiometabolic risk factor among type 2 diabetic Iraqi patients. Methods: Seventy type 2 diabetic patients (40 male and 30 female) (mean age: 46.20±7.56 years) participated in this study; 35 patients were with cardiovascular disease and 35 were without cardiovascular disease; their ages range was 40-55 years. In addition, 30 individuals who apparently healthy were selected a

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Publication Date
Wed Dec 30 2015
Journal Name
Al-kindy College Medical Journal
Association between glycaemic control and serum lipid profile in type 2 diabetic patients: Glycatedhaemoglobin as a dual biomarker
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Background: Patients with type 2 diabetes have an increased prevalence of lipid abnormalities, contributing to their high risk of cardiovascular diseases (CVD).Glycated hemoglobin (HbA1c) is a routinely used marker for long-term glycemic control. In accordance with its function as an indicator for the mean blood glucose level, HbA1c predicts the risk for the development of diabetic complications in diabetic patients[2].Apart from classical risk factors like dyslipidemia, HbA1c has now been regarded as an independent risk factor for (CVD) in subjects with or without diabetes.Objective The aim of this study was to find out association between glycaemic control (HbA1c as a marker) and serum lipid profile in type 2 diabetic patients.Methods

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Mosaic art as a cultural decorative aspect and contemporary mosaic re-employment: محمد طلال عبد آل عبد الله
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  • Islamic art is applied art that searches for everything that is useful and beneficial and Both are properties of Islamic art. Islamic art has many well-established elements and styles and pictures that distinguish it from the rest of the arts among those elements and methods that were used in the architectural cladding artwork Or mosaic murals and mosaic was known in its first form in Babylon in a primitive style similar to it, but the Muslim artist in the era of the Caliphs made the art of mosaic In mosques and palaces.
    Chapter one: This chapter is concerned with introducing the art of mosaic historically and focusing on it.
    Chapter Two: This chapter deals with contemporary Islamic mosaics, especially in Mecca
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Publication Date
Sun Sep 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Polyvinyl Alcohol – Sodium Nitrite Water Soluble Composite as a Corrosion Inhibitor for Mild Steel in Simulated Cooling Water
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The inhibitive action of polyvinyl alcohol –sodium nitrite (PVASN) composite on the corrosion of mild steel in simulated cooling water (SCW) has been investigated by weight loss and potentiodynamic polarization. The effect of composite concentration (PVA/SN) , pH, and exposure time on corrosion rate of mild steel were verified using 2 levels factorial design and surface response analysis through weight loss approach, while the electrochemical measurements were used to study the behavior of mild steel in (SCW) with pH between 6 and 8 and in absence and presence of (PVA) in solution containing different concentration of NaNO2. It was verified that all three main variables studied were statistically significant while their interaction is

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Publication Date
Tue May 30 2023
Journal Name
Rawal Medical Journal
Elevated lactate dehydrogenase (LDH) and C- reactive protein (CRP) level as a risk factor for critical COVID-19
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Abstract Objective: To identify correlation of elevated LDH & CRP levels with the outcomes of COVID-19. Methodology: The cross-sectional retrospective study consisted of 200 COVID-19 patients who presented at a private clinical in Baghdad, Iraq. It was carried out from February 2021 to February 2022. Data included age, gender and clinical presentation. Blood samples were taken for high sensitivity CRP and LDH in the serum. Results: Out of 200 patients, 50 were critical and 150 severe according to clinical features. LDH and CRP showed a significant increase (p=0.000) in critical patients. This group involved admission to the respiratory intensive care unit requiring mechanical ventilation than in patients with severe COVID-19 (760.5±6.3 vs.

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Basic Education
Beta-2-Microglobulin as a Biomarker in Iraqi Female Patients with Autoimmune Thyroid and Renal Autoimmune Thyroid Diseases
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The present study was performed on 80 female subjects between (30-60) years, who attended the Specialized Center for Endocrinology and Diabetes during the period from April to July; 2011. The subjects were divided into 3 groups : controls , non diabetic autoimmune thyroid patients , and non diabetic autoimmune thyroid patient with renal diseases as complication The results showed a significant increase in serum T 3 T4 levels in hyperthyroidism patients, and significant decrease in serum T3,T4 levels in hypothyroidism patients ,while a significant difference in serum TSH levels in hyperthyroidism and hypothyroidism patients when compared to control group The results show also a significant increase in serum antibodies to thyroid peroxidas

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Publication Date
Thu Jan 25 2024
Journal Name
Iraqi Journal Of Agricultural Sciences
SPRAYING NANO CHITOSAN LOADED WITH NPK, NETTEL AND GREEN TEA EXTRACTS AS A TOOL FOR IMPROVEMENT POTATO PRODUCTIVITY
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This study was aimed to evaluate the effect of spraying nano chitosan loaded with NPK fertilizer and nettle leaf and green tea extracts on the growth and productivity of potato for the spring and fall seasons of 2021.It was conducted at private farm in Wasit Governorate, Iraq, as a factorial experiment (5 × 5) within randomized complete block design using three replicates. The first factor included spraying with four concentrations of chitosan nanoparticles loaded with NPK fertilizer 0, 10. 15 and 20% in addition to chemical fertilization treatment, the second factor was spraying nettle leaf extract 25 and 35 gL-1 and green tea extract with 2 and 4 g.L-1, in addition to the control treatment, spraying with distilled water only. The

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of recent trends of the Central Bank of Iraq in activating bank credit for the private commercial banking sector
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Abstract:

                 Central banks seek to control and supervise credit and follow it up effectively due to the high credit risks surrounding it that may lead to damage to banks, and may even lead to damage to the reputation and confidence of the banking system as a whole.

The main role of supervisory control is to control credit by controlling it from excessive expansion during periods of economic inflation or its revitalization and improvement and expansion of credit transactions in cases of economic recession, or when central banks desire to support the national economy or support a sector of various

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Mechanisms for Development of Scenography Galleries Iraq Natural History Museum: وعد عدنان محمود
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This paper deals with the problem of the mechanics of the operation of cinematography in the development of museum exhibition halls. In the first chapter, the researcher dealt with the problem and presented it to reach the goals and purpose of the research, which was represented in using and developing the methods and mechanisms of the presentation to keep pace with what is happening in the world of technology and access to the presented model to new formula and vision declares aesthetical and cognitive measure, thus the search constitutes an importance in absorbing Scenography dimensions in the theater and moved to the idea of the museum and the development of the display models and using them in drawing and representation of perception

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Computational And Theoretical Nanoscience
Development of Wireless Controlling and Monitoring System for Robotic Hand Using Zigbee Protocol
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Nowadays, the robotic arm is fast becoming the most popular robotic form used in the industry among others. Therefore, the issues regarding remote monitoring and controlling system are very important, which measures different environmental parameters at a distance away from the room and sets various condition for a desired environment through a wireless communication system operated from a central room. Thus, it is crucial to create a programming system which can control the movement of each part of the industrial robot in order to ensure it functions properly. EDARM ED-7100 is one of the simplest models of the robotic arm, which has a manual controller to control the movement of the robotic arm. In order to improve this control s

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