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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
Tue Sep 15 2020
Journal Name
Romanian Neurosurgery
Enlarged anterior communicating artery masquerading as intracranial aneurysm
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Background. The anterior communicating artery (ACoA) complex consists of the ACoA, the pre-and post-communicating segments of the anterior cerebral artery, and the recurrent artery of Heubner. It is the most common site for anatomical variations in the circle of Willis. Such variations can mimic intracranial aneurysms. Case description. A 30-year-old female presented with recurrent episodes of extreme headache and bilateral tinnitus. A brain computed tomography (CT) scan showed no significant lesions, while her CT-angiography (CTA) showed an enlarged vascular lesion at the ACoA, raising the suspicion for an ACoA aneurysm. A repeated CTA revealed a rare anatomical variation with a pattern of cross dominance in the ACoA complex;

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Publication Date
Wed Jan 23 2019
Journal Name
Natural Resources Research
Tigris River Sediments as Abrasive for Polishing Marble
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Publication Date
Fri Jan 01 2016
Journal Name
Al-ustath Journal For Human And Social Sciences
Infinitive Clauses as Matrix Verbs Complementationi in Shakespeare
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The aim of this research is to find out why some matrix verbs are no longer complemented by the two types of infinitive clauses as it is the case in Elizabethan English . At that time (when Shakespeare was writing ), the same matrix verb triggers the two types of infinitive clauses as its complex transitive complementation .Such free variation is not possible in Present –Day English . In this corpus – based study , it is shown that the choice of the form of the infinitive clause is not free; there are certain syntactic ,sem- antic constraints that dete, - infinitive.

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Publication Date
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Mass Transfer Enhancement Using Extensions as Turbulence Promoters
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Mass transfer was studied using a rotating cylinder electrode with different lengths of legs acting as turbulence promoters. Two types of rotating cylinder ,made of brass, were examined : an enhanced cylinder one, with four rectangular extensions 10 mm long, 10 mm wide, and 1mm thick, and an enhanced cylinder two with four longitudes 30 mm long,10 mm wide, and 1mm thick. The best performance was obtained for enhanced cylinder two at low rotation speeds while enhanced cylinder one was realized at high rotation speeds. The mass transfer enhancement as compared with a normal rotating cylinder electrode, devoid of promoters, is 53% or 58% higher. The enhancement percentage decreased as rotation speeds increased further, since, seemingly, ful

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The correlation between identifying needs and choosing the appropriate productive art for use / primary health care centers as an example
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        The purpose of the study is to identify the need to improve health services in Iraq by determining the efficiency of service in health care centres and working on exploiting limited resources through choosing the most efficient technological art represented by using precast concrete technology to fill the shortfall in the establishment health centres for primary care and to explain the impact of this on saving resources, time, and increasing production efficiency. To achieve this, the quantitative analysis adopted as a methodology in the study by determining the size of the deficit in the infrastructure of health centres for primary care according to the standard of a he

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Multifunctional Morphemes in Kurdish Language the Morpheme Le as an example: فرەئەرکی مۆرفیمەکان لە زمانی کوردیدا مۆرفیمی (لە) بەنموونە
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Kurdish language multifunctional morphemes indicate the different functional morphological, syntactical, and semantic tasks of the morphemes. The present study discusses the multifunctional task of the Morpheme Le in Kurdish Language. The Morpheme Le has marginally been included in other studies, yet up to the present times, there has not been a research inclusively dedicated to thoroughly discuss and clarify its multifunctional aspects. The  present study is divided into two chapters:

       Chapter one discusses the theoretical aspect of chapter two that is entirely concerned with the practical aspect of the morpheme Le. The first part of chapte

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
A THEORETICAL VISION OF THE METHODOLOGY OF MATCHING AND CONGRUENCE
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Perhaps the issue of media and the press, especially one of the most common topics that people deliberate and deal with permanently and continuously. An issue of such significance has pushed researchers to put the following question, “Is it possible to live without media?”, “Can people ignore the newspaper, radio, TV, or the other communication means?”

The answer is very simple. It is difficult for civilized society to overtake information, or dispense with circulation, at the individual or collective level. Yet, the question of how to make the media and how it determines its content still requires extensive media experience; and knowledge of the social structure and its relations; and ac

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Publication Date
Tue Jan 17 2017
Journal Name
International Journal Of Computer Applications
Improving of Photovoltaic Cell Performance by Cooling using Two different Types of Fins
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Publication Date
Sat Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Investigation of Binary Solvents Performance for Regeneration of Iraqi 15W- 40 Waste Lubricant
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The aim of this study was to investigate the effectiveness of binary solvent for regeneration of spent lubricating oil by extraction-flocculation process. The regeneration was investigated by bench scale experiments by using locally provided solvents (Heavy Naphtha, n-Butanol, and iso-Butanol). Solvents to used oil, mixing time, mixing speed and temperatures were studied as operating parameters. The performance on three estimated depended key parameters, namely the percentage of base oil recovered (Yield), percent of oil loss (POL), and the percent of sludge removal (PSR) were used to evaluate the efficiency of the employed binary solvent on extraction process. The best solvent to solvent ratio for binary system were 30:70 for Heavy Naph

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Engineering
Modeling of Comparative Performance of Asphalt Concrete under Hammer, Gyratory, and Roller Compaction
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The main objective of this study is to develop predictive models using SPSS software (version 18) for Marshall Test results of asphalt mixtures compacted by Hammer, Gyratory, and Roller compaction. Bulk density of (2.351) gm/cc, at OAC of (4.7) % was obtained as a benchmark after using Marshall Compactor as laboratory compactive effort with 75-blows. Same density was achieved by Roller and Gyratory Compactors using its mix designed methods.

A total of (75) specimens, for Marshall, Gyratory, and Roller Compactors have been prepared, based on OAC of (4.7) % with an additional asphalt contents of more and less than (0.5) % from the optimum value. All specimens have been subjected to Marshall Test. Mathematical model

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