Preferred Language
Articles
/
nxffNpMBVTCNdQwCqs9g
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PERFORMANCE: SUSTAINABLE DEVELOPMENT AS A MEDIATING VARIABLE

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
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Solution of Nonlinear Singular Boundary Value Problem

    This paper is devoted to the analysis of nonlinear singular boundary value problems for ordinary differential equations with a singularity of the different kind. We propose semi - analytic technique using two point osculatory interpolation to construct polynomial solution, and discussion behavior of the solution in the neighborhood of the singular points and its numerical approximation. Two examples are presented to demonstrate the applicability and efficiency of the methods. Finally, we discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems.

View Publication Preview PDF
Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Histopathological Effects of Cadmium Chloride on Barbus sharpeyi

The present study including determined pathological changes in Barbus sharpeyi, as
well as description behavior and growth of bunni fish by used 180 fingerlings, Fish
were distributed randomly upon four treatments in addition to control group. First
treatment (T1) contained cadmium 0.093mg/L with changing water and added cadmium
continuously, the second treatment (T2) contained cadmium 0.093mg/L with changing
water without adding cadmium, third treatment (T3) contained cadmium 0.046mg/L
with changing water and adding cadmium continuously, fourth treatment (T4) contained
cadmium 0.046mg/L with changing water without adding cadmium. In order to estimate
LC50 used 120 fingerlings of fish B. sharpeyi, were exposed to

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 23 2017
Journal Name
International Conference Of Reliable Information And Communication Technology
Classification of Arabic Writer Based on Clustering Techniques

Arabic text categorization for pattern recognitions is challenging. We propose for the first time a novel holistic method based on clustering for classifying Arabic writer. The categorization is accomplished stage-wise. Firstly, these document images are sectioned into lines, words, and characters. Secondly, their structural and statistical features are obtained from sectioned portions. Thirdly, F-Measure is used to evaluate the performance of the extracted features and their combination in different linkage methods for each distance measures and different numbers of groups. Finally, experiments are conducted on the standard KHATT dataset of Arabic handwritten text comprised of varying samples from 1000 writers. The results in the generatio

... Show More
Scopus (5)
Scopus
Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Laser Effect on Fatique Resistance of Carbon Steel

Laser beam has been widely used to improve the mechanical properties of the metals. It used for cutting, drilling, hardening, welding……etc. The use of Laser beam has many features in accuracy and speeding in work, also in the treatment of metals locally, and in the places that is hard to reach by traditional ways. In this research a surface treatment was done to medium carbon steel (0.4%C) which is common kind of steel that is used in industry. Pulsing Neodymium -YAG Laser has been used and 1.06 micrometer wave length and 5 msec and the distance is about 30 centimeter between the exit area of the Laser beam from the system and the piece that treated . We are going to check the fatigue resistance for samples that is

... Show More
Crossref
View Publication Preview PDF
Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Identification Of Gray Mold On Gerbera jamesonii Plants

Obviously, within the years  2004, 2005, 2006, several infection cases of  damping – off ,leaves ,flowers ,buds and petioles blight ,stem canker ,crown rot have seen on (Gerbera jamesonii) plants in nurseries and appears  dirty white(brown) color mold at the first and then convert to gray color on the foliage. The studying is carried out in two locations in Baghdad city which are Palestine Street (Al-Khirat, Al-Zina nurseries) and Zaiyuna (Zainab, Zaiyuna, Baghdad nurseries). The isolation and diagnosis were identified the causal pathogen was Botrytis cinerea.The pathogenicity test was carried out with positive results were positive resulted.  The infections percentage on gerbera plants ranged in the studied nu

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Endomeriosis of Cesarean Section Why on Leet side?

Background: Endometriosis is defined as the presence or growth of ectopic endometrial tissue outside their usual site ( the uterus). It is a common condition in women. It may occur in the ovaries, fallopian tubes, vagina and rarely, endometriosis may occur in the abdomen and lungs. Endometriosis is common among women of reproductive age. It is either primary or secondary. The triad of diagnosis is a pain with menstruation, cesarean scar and a mass in the scar.                                           

... Show More
Crossref
View Publication Preview PDF
Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
On Generalized Φ- Recurrent of Kenmotsu Type Manifolds

          The present paper studies the generalized Φ-  recurrent of Kenmotsu type manifolds. This is done to determine the components of the covariant derivative of the Riemannian curvature tensor. Moreover, the conditions which make Kenmotsu type manifolds to be locally symmetric or generalized Φ- recurrent have been established. It is also concluded that the locally symmetric of Kenmotsu type manifolds are generalized recurrent under suitable condition and vice versa. Furthermore, the study establishes the relationship between the Einstein manifolds and locally symmetric of Kenmotsu type manifolds.

Scopus (1)
Scopus Clarivate Crossref
View Publication Preview PDF
Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Platelet-Rich Fibrin on Implant Stability

Background: Preparation of platelet-rich fibrin (PRF) is a simple, low cost and minimally invasive method to obtain a natural concentration of autologous growth factors that is widely used to accelerate soft and hard tissue healing, thus, PRF is used in different fields of medicine. The aim of this study was to evaluate the effect of local application PRF on stability of dental implants. Materials and methods: nineteen healthy patients with adequate alveolar bone with two or more adjacent missing teeth and/or bilaterally symmetric to the midline (split-mouth design) missing teeth participated in this study. Each patient received at least two dental implants (Dentium Co., Korea). After surgical preparation of the implant sockets, the PRF was

... Show More
Crossref (2)
Crossref
View Publication Preview PDF
Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
On Right (σ,τ)- Derivation of Prime Rings

Let R be a prime ring and δ a right (σ,τ)-derivation on R. In the present paper we will prove the following results:
First, suppose that R is a prime ring and I a non-zero ideal of R if δ acts as a homomorphism on I then δ=0 on R, and if δ acts an anti- homomorphism on I then either δ=0 on R or R is commutative.
Second, suppose that R is 2-torsion-free prime ring and J a non-zero Jordan ideal and a subring of R, if δ acts as a homomorphism on J then δ=0 on J, and if δ acts an anti- homomorphism on J then either δ=0 on J or J
Z(R).

View Publication Preview PDF
Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Solution of Regular Singular Initial Value Problems

    This paper devoted to the analysis of regular singular initial value problems for ordinary differential equations with a singularity of the first kind , we propose semi - analytic technique using two point osculatory interpolation to construct polynomial solution, and discussion behavior of the solution in the neighborhood of the regular singular points and its numerical approximation, two examples are presented to demonstrate the applicability and efficiency of the methods. Finally , we discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems.

View Publication Preview PDF