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 Jun 01 2023
Journal Name
Medicinal Chemistry
New Niflumic Acid Derivatives as EGFR Inhibitors: Design, Synthesis, In silico Studies, and Anti-proliferative Assessment
...Show More Authors
Background:

1,3,4-oxadizole and pyrazole derivatives are very important scaffolds for medicinal chemistry. A literature survey revealed that they possess a wide spectrum of biological activities including anti-inflammatory and antitumor effects.

Objectives:

To describe the synthesis and evaluation of two classes of new niflumic acid (NF) derivatives, the 1,3,4-oxadizole derivatives (compounds 3 and (4A-E) and pyrazole derivatives (compounds 5 and 6), as EGFR tyrosine kinase inhibitors in silico and in vitro.

Methods:

The designed compounds were synthesized using convent

... Show More
View Publication
Scopus (11)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Effect of temperature on viability of human hydatid cyst & study the volume of hydatid cyst
...Show More Authors

The hydatid materials were collected and studied, so they were contained 50 fertile human hydatid cases {33 (66%) females and 17 (34%) males}. They were collected from Al-Ramadi General Hospital during the period from December, 2003 to July, 2004 .Cysts were observed in 40 (80%) from the liver, 5 (10%) from the lungs, 3 (6%) from the kidney and 2 (4%) cysts from urinary bladder. The specimens were taken from patients of different ages. The in vitro viability of protoscoleces was assessed on the basis of flame cell activity and eosein exclusion, which were considered as criteria to determine the death or viability of protoscoleces. In addition to this movement (flame cell activity), another motility like constriction – relaxatio

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Study of the Effect of Berry Paper Mulberry on Optical Properties of Poly Methyl Methacrylate
...Show More Authors

In this work, study the optical properties of composites consisting of poly Methyl Methacrylate and Berry Paper Mulberry. The samples of composites were prepared using casting method .The Berry Paper Mulberry (BPM) was added by different concentrations are (0, 2, 4 and 6)wt.%. The optical properties of composites have been studied in the wavelength range (200-800)nm. The absorption coefficient ,energy gap, refractive index, extinction coefficient and dielectric constants have been determined. The results show that the optical constants change with increase of BPM concentrations .

View Publication Preview PDF
Crossref
Publication Date
Sat Aug 01 2020
Journal Name
Key Engineering Materials
Effect of Coefficient of Variation on the Reliability of Collapse Potential's Equation Predicted by ANNs
...Show More Authors

In this paper, the Reliability Analysis with utilizing a Monte Carlo simulation (MCS) process was conducted on the equation of the collapse potential predicted by ANN to study its reliability when utilized in a situation of soil that has uncertainty in its properties. The prediction equation utilized in this study was developed previously by the authors. The probabilities of failure were then plotted against a range of uncertainties expressed in terms of coefficient of variation. As a result of reliability analysis, it was found that the collapse potential equation showed a high degree of reliability in case of uncertainty in gypseous sandy soil properties within the specified coefficient of variation (COV) for each property. When t

... Show More
View Publication
Scopus Crossref
Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effect of local exogenous application of osteopontin on wound healing in rats
...Show More Authors

Background: Wound healing is a complex dynamical interaction between various cell types, the extracellular matrix, cytokines, and growth factors. osteoponetin is a substance that acts as an anti-inflammatory. Aims of study: The study was designed to identify the role of local exogenous applications of osteopontin on wound healing (in cheek skin). Materials and methods: Thirty adult male albino rats weighting an average of (250-300gm) used in this study, incisional wounds were made in the skin of the cheek of rat and they were divided into the following groups: A-Control group: 15 rats treated with 1µ l of normal saline B-Experimental groups: 15 rats treated with topical application of 1µl osteopontin. The scarification of animals we

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Fri Sep 09 2022
Journal Name
Journal Of Ovonic Research
Effect of dopant of aluminum on the structural and optical properties of NiTsPc thin films
...Show More Authors

The (NiTsPc) thin films operating by vacuum evaporation technique are high recital and good desirable for number of applications, were dumped on glass substrates at room temperature with (200±20nm) thickness and doped with Al at different percentage (0.01,0.03) besides annealing the sample with 200˚C for 1 hours . The stimuluses of aluminum dopant percentage on characterization of the dropped (Ni Ts Pc) thin films were studied through X-ray diffraction in addition from the attained results, were all the films have polycrystalline in nature, as well the fallouts of XRD aimed at film illustrations polycrystalline, depending on the Al ratio doping, the results, SEM exposed the surface is regularly homogeneous. Utilizing first-ideolog

... Show More
View Publication
Scopus (5)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Ovonic Research
Effect of dopant of aluminum on the structural and optical properties of NiTsPc thin films
...Show More Authors

Publication Date
Fri Feb 17 2023
Journal Name
Biomass Conversion And Biorefinery
Effect of green synthesis of Fe3O4 nanomaterial on the removal of cefixime from aqueous solution
...Show More Authors

In this paper, two types of iron oxide nanomaterial (Fe3O4) and nanocomposite (T-Fe3O4) were created from the bio-waste mass of tangerine peel. These two materials were utilized for adsorption tests to remove cefixime (CFX) from an aqueous solution. Before the adsorption application, both adsorbents have been characterized by various characterizations such as XRD, FTIR, VSM, TEM, and FESEM. The mesoporous nano-crystalline structure of Fe3O4 and T-Fe3O4 nanocomposite with less than 100-nm diameter is confirmed. The adsorption of the obtained adsorbents was evaluated for CFX removal by adjusting several operation parameters to optimize the removal. The optimal conditions for CFX removal were found to be an initial concentration of 40 and 50 m

... Show More
View Publication Preview PDF
Crossref (16)
Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of irrigation type and method on the cost of producing dunum of wheat crop
...Show More Authors

 

Abstract :  This research is concerned with studying the best type and method of  irrigation as well as the best cultivated area to reduce the cost of producing  dunums of wheat crop in Iraq , and was based on data taken from the Ministry of Planning / Central Statistical Organization About cost of wheat crop production for (12) Iraqi governorates except Kurdistan, Nineveh, Salah al-Din, Anbar) and the sample size (554) according to the cost survey carried out by the Ministry of Planning / Central Statistical Organization for 2017, The results of the research showed that there are significant statistical differences between production costs when using t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
The Prophetic Speeches (Hadith) on Sciences and Scientists: Application of the "Text from Text and D+" Theory
...Show More Authors

This study aims to apply the theory of "Text from Text and the Plus Dimension" in the analysis of the Prophetic discourse found in the section on the virtues of knowledge and scholars from Imam Sahih al-Bukhari's book. This section covers several topics, including the virtue of gathering for the sake of learning, the superiority of a scholar over a worshipper, the excellence of jurisprudence in the religion of Allah, the acquisition of knowledge through the passing away of scholars, the merit of inviting people to Allah, the continuing benefit of beneficial knowledge after a scholar's demise, the warning against seeking knowledge for purposes other than Allah, and the Prophet seeking refuge from knowledge tha

... Show More
View Publication Preview PDF
Crossref (1)
Crossref