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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
Mon Jan 01 2018
Journal Name
2018 Detroit, Michigan July 29 - August 1, 2018
Design and validation of an electronic data logging systems (CAN Bus) for monitoring machinery performance and management- Planting application
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Determination of Water-Soluble Vitamins in Iraqi Honey Bee and Compare with Others Types by High –Performance Liquid Chromatography
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High-performance liquid chromatographic methods are used for the determination of water-soluble vitamins with UV-Vis. Detector. A reversed-phase high-performance liquid chromatographic has been developed for determination of water-soluble vitamins. Identification of compounds was achieved by comparing their retention times and UV spectra with those of standards solution. Separation was performed on a C18 column, using an isocratic 30% (v/v) acetonitril in dionozed water as mobile phase at pH 3.5 and flow rate 1.0m/min. The method provides low detection and quantification limits, good linearity in a large concentration interval and good precision. The detection limits ranged from 0.01 to 0.025µg/ml. The accuracy of the method was

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Publication Date
Wed Nov 13 2019
Journal Name
Al-kindy College Medical Journal
Disturbances of Amino Acid Metabolism in Neurologic Disorders detected by fluorescent high performance liquid chromotograghy (HPLC) in Baghdad - IRAQ
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Background:Amino acid disorders are a major group of inborn error metabolism (IEM) with variable clinical presentation; its diagnosis constitutes a real challenge in a community with high consanguinity rate and no systematic newborn screening.

Objectives: to provide data about amino acid disorders detected in high-risk Iraqi children by using quantitative amino acid fluorescent high performance liquid chromatography (HPLC) analysis.

Type of the study: Cross-sectional study.

Methods: a descriptive cross sectional study from 1st February to 1st December 2014, at Neurological ward and clinic of the Children Welfare teaching Hospital, in Baghdad - Ira

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Publication Date
Fri Dec 01 2023
Journal Name
Materials Today Sustainability
Structure and performance of polyvinylchloride microfiltration membranes improved by green silicon oxide nanoparticles for oil-in-water emulsion separation
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Publication Date
Sat Jun 01 2024
Journal Name
Results In Engineering
Thermodynamic modeling and performance analysis of photovoltaic-thermal collectors integrated with phase change materials: Comprehensive energy and exergy analysis
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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The effect of organizational learning dimensions on availability of learning organization dimensions in Iraqi planning ministry
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The aim of this research to study.

The dimensions of organizational learning have been defined(learning dynamics, individuals empowerment, knowledge management and technology application) as well as the dimensions of learning organization have been defined (culture values, knowledge transfer, communication and employee characteristics), Asset completion questionnaire was used to collect data of this research from a purposely sample represent forty employees who works in Iraqi Planning Ministry at different positions. The research divided to four parts :

The first to the research methodology, the second to the theoretical review o

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Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Realism in the painting of Iraqi Kurdistan artists "A Study in methods of expression"
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The tagged research (realism in the Paintings of Iraqi Kurdistan artists, “a study of expression methods”) dealt with realism in an objective way, as well as the complexity of its concepts through its formations and formations. On realism and its historical dimension in concept and meaning, as for the second chapter, the research was focused on the methods of expression in painting, while the third chapter was concerned with the procedural applications of realistic methods of expression in the drawings of Iraqi Kurdistan, and according to these axes and to achieve the goal of the research, a number of Among the results are:
1- Realism documented the life of the Kurdish society in line with the developments of the era, as the sty

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Publication Date
Sun Jul 12 2020
Journal Name
Medico-legal Update
Assessing the Response of a Sample of Iraqi Asthmatic Patients to Different Medication Regimens
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Asthma is a chronic inflammatory disease of respiratory airways characterized by distinctive history of respiratory symptoms due to variable airflow obstruction which reverses either spontaneously or in response to certain medications. Acetylcholine is a parasympathetic neurotransmitter which plays fundamental roles in the development of persistent asthma. Treatment guidelines recommend using medium doses of inhaled corticosteroids in addition to another controller bronchodilator instead of using high doses inhaled steroid alone for treatment of moderate to severe persistent asthma. The inhaled long acting muscarinic antagonist, tiotropium, was approved recently to control unresponsive asthma to inhaled corticosteroid with or without a long

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Publication Date
Fri Dec 03 2021
Journal Name
International Journal Of Recent Contributions From Engineering, Science & It
The Skill of Making a Decision and its Relationship of Academic Achievement Among Students
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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
A study of the structural and electrical properties of Ni1-x Cox Fe2O4 ferrites
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Ferrite with general formula Ni1-x Cox Fe2O4(where x=0.0.1,0.3,0.5,0.7, and 0.9), were prepared by standard ceramic technique. The main cubic spinel structure phase for all samples was confirmed by x-ray diffraction patterns. The lattice parameter results were (8.256-8.299 °A). Generally, x -ray density increased with the addition of Cobalt and showed value between (5.452-5.538gm/cm3). Atomic Force Microscopy (AFM) showed that the average grain size and surface roughness was decreasing with the increasing cobalt concentration. Scanning Electron Microscopy images show that grains had an irregular distribution and irregular shape. The A.C conductivity was found to increase with the frequency and the addition of Cobal

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