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
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
On the design of the annexation experience between splintered and dissociated sectors
...Show More Authors

The idea of the design of combination Between split – plot and split block means that an experiment conducted with a design

formed by combination Between split – plot and split block, and it presents a precise manner to analytic who aimed to make appropriate statistical analysis for the experiment because such design contains four random errors , it make a high precision rather than another designs. The plan and the theoretical analysis were presented with application   to show its idia and the ability to use it in many fields  especially in agricultural experiments field .

View Publication Preview PDF
Crossref
Publication Date
Thu Aug 01 1996
Journal Name
Unpublished
Temporomandibular disorders in pretreatment orthodontic patients as related to malocclusion
...Show More Authors

Temporomandibular disorders (TMDs) were investigated in 143 pretreatment orthodontic patients (43 males and 102 females) whose age ranged between 10-25 years at the College of Dentistry, University of Baghdad, Iraq. The study was undertaken to elucidate the prevalence and severity of TMDs in malocclusion patients and to defme the relationships between malocclusion and TMDs. The clinical signs and subjective symptoms were recorded according to the principles introduced by Helkimo (1974b). Subjective symptoms were reported by 65.7% of the patients with 22.40/0 described as severe, and the most common symptoms were TMJ sounds and feeling offatigue. Clinical signs were observed in 81.8% of the sample with 22.4 and 6.3% described as moderate and

... Show More
Preview PDF
Publication Date
Fri Jan 01 2010
Journal Name
International Journal Of Advanced Intelligence Paradigms
Assessing IRPS as an efficient pairwise test data generation strategy
...Show More Authors

View Publication
Scopus (10)
Crossref (9)
Scopus Crossref
Publication Date
Thu Apr 21 2022
Journal Name
Journal Of Petroleum Research And Studies
Smart Well Modelling for As Reservoir in AG Oil Field
...Show More Authors

Intelligent or smart completion wells vary from conventional wells. They have downhole flow control devices like Inflow Control Devices (ICD) and Interval Control Valves (ICV) to enhance reservoir management and control, optimizing hydrocarbon output and recovery. However, to explain their adoption and increase their economic return, a high level of justification is necessary. Smart horizontal wells also necessitate optimizing the number of valves, nozzles, and compartment length. A three-dimensional geological model of the As reservoir in AG oil field was used to see the influence of these factors on cumulative oil production and NPV. After creating the dynamic model for the As reservoir using the program Petrel (2017.4), we

... Show More
View Publication
Crossref
Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
CuInS2 Ternary Compound as Absorption Layer for Solar Cell Fabrication
...Show More Authors

Copper indium disulphide, CuInS2, is a promising absorber material for thin film photovoltaic which has recently attracted considerable attention due to its suitability to reach high efficiency solar cells by using low cost techniques. In this work CuInS2 thin films have been deposited by chemical spray pyrolysis onto glass substrates at ambient atmosphere, using different [Cu]/[In] ratio in the aqueous solutions at substrate temperature 3000C
and different annealing temperatures . Structural and optical properties of CIS films were analyzed by X-ray diffraction, and optical spectroscopy. Sprayed CIS films are polycrystalline with a chalcopyrite structure with a preferential orientation along the 112 direction and no remains of oxides

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
Favorite TV Channels / as News Sources for Iraqi University Professors.
...Show More Authors

The growing ability of Television to transfer and present events as they occur and sometimes transfer events alive makes it the most important sources to receive news and find out what is going on in the world. These channels form the importance of multiple sources and displayed content, especially news. What adds to the importance of the research is that the people under study are Iraqi professors
The problem of the study is represented by an essential inquiry about the favorite satellite channels to obtain news for Iraqi professors
The aims of the study are identified by finding out the most favorite satellite channels as a source of news for Iraqi professors and the habits of exposer to the news by them
The research is a des

... Show More
View Publication
Crossref
Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Diamine Derivatives as Photostabilizers for Thermoplasticized Poly(Vinyl Chloride) [I]
...Show More Authors

The photostabilization? of poly vinyl chloride (PVC) ? films has been investigated by using diamine derivatives. The? (PVC) films were? contained 0.5% weight? of diamine derivatives which prepared by the method of casting. The photostabilizations? ?of these compounds were determined by monitoring the carbonyl index value with irradiation time. Also, the effect ?of concentrations of additives (range 0.1-0.5wt) on the rate of photostabilization? process was studied. Therefore we found? that a increased photostabilization rates was increase with increasing? concentrations of compound. Besides, the influence? on film thickness? of photostabilization process was also studied; ?and the results? showed that? the increasing of film thickness incr

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Antibacterial Inhibitor as an Expired Metoclopramide in 0.5M Phosphoric Acid
...Show More Authors

Expired drug Metoclopramide was investigated as an antibacterial corrosion inhibitor for carbon steel in 0.5M H3PO4 solution using the electrochemical method at 30oC and 60oC. The results showed that this drug is an efficient inhibitor for carbon steel and the efficiency reached to 82.244 % for 175 ppm at 30oC and 76.146% for 225 ppm at 60oC. The adsorption of drug on carbon steel surface follows Langmuir adsorption isotherm with small values of adsorption-desorption constant. The polarization plots revealed that Metoclopramide acts as mixed-type inhibitor. Some parameters of inhibition process were calculated and discussed. The surface morphology of the carbon steel speci

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Tue Oct 01 2024
Journal Name
Heliyon
Exploring nanobioceramics in wound healing as effective and economical alternatives
...Show More Authors

View Publication
Scopus (39)
Crossref (37)
Scopus Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Design of a Simple Dust Removal System for a Solar Street Light System
...Show More Authors

      Dust and bird residue are problems impeding the operation of solar street lighting systems, especially in semi-desert areas, such as Iraq. The system in this paper was designed and developed locally using simple and inexpensive materials. The system runs automatically. It Connects to solar panels used in solar street lighting, and gets the required electricity from the same solar system. Solar panels are washed with dripping water in less than half a minute by this system. The cleaning period can also be controlled. It can also control, sensing the amount of dust the system operates. The impact of different types of falling dust on panels has also been studied. This was collected from different winds and studied their impact o

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Clarivate Crossref