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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 Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THE PORTRAIT OF THE ARTIST AS A ROBOT: A LITERARY LOOK AT E-POETRY
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This study examines the validity of e-poetry as an acceptable literary genre. The
thematic, stylistic and esthetic features of a selected number of e-poems produced by
poetry generators are analyzed for this purpose. The e-poems are then compared with a
number of works written by Dada poets in order to establish the literary merit of the
former.

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Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Engineering
Numerical Study of Thermal Conductivity Effect on The Performance of Thermal Energy Storage
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In this study, the effect of the thermal conductivity of phase change material (PCM) on the performance of thermal energy storage has been analyzed numerically. A horizontal concentric shell-and-tube latent heat thermal energy storage system (LHTESS) has been performed during the solidification process. Two types of paraffin wax with different melting temperatures and thermal conductivity were used as a PCM on the shell side, case1=0.265W/m.K and case2=0.311 W/m.K. Water has been used as heat transfer fluid (HTF) flow through in tube side. Ansys fluent has been used to analyze the model by taking into account phase change by the enthalpy method used to deal with phase transition. The numerical simulatio

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Problematic intervention in the new international order and its impact on international relations - the U.S. role a model
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Intervention in International Relations from the concepts that are still highly
controversial among those he considers a breach of international law and the UN Charter and
in violation of the rule , and those who felt that the need provided, however, that this is linked
motives humanity recognized by the international community , because the international
variables proved the inadequacy of the principle of non-interference and the principle of
sovereignty as the traditional variables international , and therefore most of the international
practice came a bus with many of the behaviors that reflect a decline in its entirety to these
principles , and became adapt these principles with international reality is too compl

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Publication Date
Sun Jun 30 2024
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
The impact of flexibility in the design of educational interior spaces (University of Baghdad Studio as a model) (أثر المرونة في تصميم الفضاءات الداخلية التعليمية (مراسم جامعة بغداد أنموذجا
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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
Transformations of the body from traditional expression to subjectivity : Marina Abramivic as a model.
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The way artists deal with body in their artistic works has had so many forms and methods, whether as an object for their drawings or as a material to create live artistic performances that relate to the idea of correspondence and interaction between different artistic categories such as: drama, dance, and painting as it is the case of the artist Marina Abramovic who has always used her body as an artistic unit to generate meaning and to perform her lively shows.
To go deeper into her career, our work was divided into 3 sections:
The first section was devoted to follow the main artistic stages that her body had gone through, starting with paintings she performed using concepts based on acting, simulation and nudity and ending wi

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Publication Date
Thu Dec 30 2021
Journal Name
Al-kindy College Medical Journal
Impact of different sources of noise exposure on hearing impairment: A cross- sectional study
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Background: Mental health is integrated into PHC as a strategy of WHO to fill the gap in mental health treatment. Part of this strategy needs a level of task shifting so that mental health care is provided by different level of PHC workers and not only specialists such as psychiatrists and psychologists.

Objectives: To assess the knowledge and attitudes of family doctors regarding the provision of psychological health in PHCC and if there is an association between the certificates of these family doctors and their Knowledge and attitudes to psychological health.

Subjects and Methods:  A cross-sectional descriptive study with analytic elements was conducted in 8 famil

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Constant and the Variable in the Kurdish Singing between the Past and Present: كونا قادر محمد
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  This research is interested in studying the constant and the variable within the signing reality in Iraqi Kurdistan region, and the researcher tries to tackle the importance of this topic within a search that serves the Kurdish culture, and contribute to its intellectual settlement, and introducing it to centers concerned with studying singing and music science in any civilized environment, whether inside or outside the territory of Kurdistan region. We see that this research which dealt with the topic (the constant and the variable in the Kurdish signing between the past and the present) deserves research and investigation for all its causes, being one of the academic necessities that contribute in identifying the historic artist

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Marketing Culture on Marketing Management Orientations
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The problem of the study is concerned with the work of The Iraqi Airways Company in political, economic, and social environment that suffers instability for many years. This has its negative outcomes regarding its decisions of providing services  to its markets and customers as a result of the orientations, behavior, and marketing values the company management adopted. The aim of this study is to investigate the marketing philosophy adopted by the management and to identify the extent it suits the materialistic and the human capacities of the company and its current environmental circumstances within the  marketing culture common to the thoughts and behaviors of the management and their employees. And in order to achiev

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact Of Entrepreneurial Leadership On Organizational Crisis Management
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The current research aims to test the relationship of the entrepreneurial leadership and its factors (strategic factors, communication factors, personal factors, motivational factors) in managing the organizational crisis and its stages (detection of warning signs, readiness and prevention, containment of damages, restoration of activity, learning) among a sample of companies of the Ministry Water resources (Al-Fao State Company for the implementation of irrigation projects, Al-Rafidain Company for the implementation of dams, Iraq Company for the implementation of irrigation projects), as well as standing at the level of interest of the research companies in the search variables and their factors and stages, there is no doubt tha

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Analysis the Impact of Corruption on Investment in Iraq
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There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio

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