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
Tue Dec 13 2011
Journal Name
Iraqi Journal Of Laser
The Effect of 532nm Nd: YAG Pulsed Laser on the Activity of Superoxide dismutase and Alcoholdehydrogenase of Saccharomyces Cerevisiae
...Show More Authors

In this study, the effect of Nd: YAG laser on the activity of superoxide dismutase (SOD) and alcoholdehydrogenase (ADH) was investigated. The Saccharomyces cells were irradiated using 532nm Q-Switched Nd: YAG laser with (1Hz) frequency. Different fluences 11.3, 22.6 and 33.9mJ/cm2 and different number of pulses 15, 30 and 60 pulse were used. The irradiated cells were incubated in a liquid nutritive medium for 24 hours. After incubation, the cells were harvested and disrupted to extract the intracellular enzymes and their activities were assessed. In comparison with the control, the irradiated cells showed a significant increase in the activity and the specific activity of SOD at energy densities of 11.3 and 22.6mJ/cm2 at 30 and 60 pulses

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Effect of Secondary Metabolite Crude of Metarhizum anisopliea Fungus on the Second Larval Stage of the Housefly Musca domestica
...Show More Authors

         The house flies Musca domestica )Diptera:musidae) are the primary carrier of many pathogens such as cholera, typhoid, anthrax, and others. The use of chemical pesticides as a basic method of control leads to many problems at the environmental and health level. The use of safe alternatives to chemical pesticides has become an urgent necessity. The research aims to find biological alternatives that are environment-friendly and non-pathogenic to humans in controlling house flies through the possibility of extracting and diagnosing some secondary metabolites produced by the fungus Metarhizium anisopliae and testing their effects on the second larval stage of house flies using different treatment methods that include

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Tue Nov 01 2022
Journal Name
Baghdad Science Journal
Effect of Secondary Metabolite Crude of Metarhizum anisopliea Fungus on the Second Larval Stage of the Housefly Musca domestica
...Show More Authors

.

Publication Date
Wed Mar 09 2022
Journal Name
Technium Social Sciences Journal
The layered structure of the clause in English and Arabic ditransitive verbs: A Role and Reference Grammar Perspective
...Show More Authors

This paper presents the syntactic dimension of ditransitive verbs in terms of the universal theory of Role and Reference Grammar (RRG). This theory is syntactic in nature, but it also covers the semantic as well as the pragmatic aspects of any linguistic phenomenon. It assumes a universal framework through which syntactic constructions can be analyzed. However, the morphological structure that each language enjoys renders the universal treatment more complicated and can question the universal nature of such a theory. In this paper, an attempt is made to check if the universal tenet of the theory is maintained over two typologically different languages: English and Arabic in respect of the way that double-object constructions (DOCs)

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Aug 22 2019
Journal Name
International Journal Of Advancement In Social Science And Humanity
A CRITICAL DISCOURSE ANALYSIS STUDY OF PERSUASION IN THE LANGUAGE USED IN THE ELECTION CAMPAIGNS BY AMERICAN PARLIAMENTS
...Show More Authors

BN Rashid

View Publication
Publication Date
Tue Dec 13 2022
Journal Name
Journal Of The College Of Languages (jcl)
A Contrastive- Acoustic Study of Jacqueline Kennedy and the Actress Natalie Portman’s Voice Qualities in the Film” Jacki”.
...Show More Authors

As performers in a social world, we communicate with other people by sharing information on many different levels. Each utterance includes linguistic information and conveys much information about the speaker’s identity. Variation in voice quality indexes information about the speaker and marks the speaker’s identity as a unique individual. The present study aims to validate the belief that each individual has an inalienable voice print that can’t be imitated. The study verifies that, even the more similar personality between two individuals, or the close position in society the variance is voice quality. The acoustic analysis is performed via analysing the acoustic parameters namely: the fundamental frequency, amplitude, inten

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
A realistic vision of the ration card system in Iraq for the duration (1997-2003) and (2017-2003)
...Show More Authors

Abstract:

The researcher shed light on a diet in Iraq before 2003 became in this period. And how the ration card has a variety of vocabulary and cover the need of the population of commodities and have a key role in saving Iraq from a real crisis in the period of economic siege, especially in light of the State's direction to support the agricultural sector, which in that period able to fill half of the market needs of food the basic. As well as providing strategic storage at the Ministry of Commerce enough for six months But after the events of 2003 and the crises that hit the country and the unstable security situation began to rise voices calling for reform of the ration card system as a system that is a burden on the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
KEY TO THE SPECIES OF THE ORTHETRUM NEWMAN, 1833 (ODONATA, LIBELLULIDAE) WITH A NEW RECORD SPECIES IN IRAQ
...Show More Authors

This paper provides an identification key to the species of Orthetrum Newman, 1833 (Odonata, Libellulidae), including six species that were collected from different localities in Iraq.

 

    The species of O. anceps (Schneider, 1845) is registered as a new record in Iraq; the most important characters which are used in diagnostic key are included

View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Planning For Reducing the Phenomenon of Tax EvasionBy Developing the Role of the Equitable: Distribution of TaxBurdens on TaxpayersAn Applied Research in the General Commission Of Taxes
...Show More Authors

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Physics: Conference Series
Light scattering detector based on light-emitting diodes-Solar cells for a flow analysis of Warfarin in pure form and pharmaceutical formulations
...Show More Authors
Abstract<p>Continuous turbidimetric analysis (CTA) for a distinctive analytical application by employing a homemade analyser (NAG Dual & Solo 0-180°) which contained two consecutive detection zones (measuring cells 1 & 2) is described. The analyser works based on light-emitting diodes as a light source and a set of solar cells as a light detector for turbidity measurements without needing further fibres or lenses. Formation of a turbid precipitated product with yellow colour due to the reaction between the warfarin and the precipitation reagent (Potassium dichromate) is what the developed method is based on. The CTA method was applied to determine the warfarin in pure form and pharmaceu</p> ... Show More
View Publication
Scopus (16)
Crossref (5)
Scopus Crossref