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
Fri May 17 2013
Journal Name
International Journal Of Computer Applications
Crossref (1)
Crossref
View Publication
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Digital Image Authentication Algorithm Based on Fragile Invisible Watermark and MD-5 Function in the DWT Domain

Using watermarking techniques and digital signatures can better solve the problems of digital images transmitted on the Internet like forgery, tampering, altering, etc. In this paper we proposed invisible fragile watermark and MD-5 based algorithm for digital image authenticating and tampers detecting in the Discrete Wavelet Transform DWT domain. The digital image is decomposed using 2-level DWT and the middle and high frequency sub-bands are used for watermark and digital signature embedding. The authentication data are embedded in number of the coefficients of these sub-bands according to the adaptive threshold based on the watermark length and the coefficients of each DWT level. These sub-bands are used because they a

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 02 2018
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Applying food frequency questionnaire to evaluate the dietary pattern and life style on women with breast cancer

 

Background: Breast cancer is the most common cancer among women and ranked number two after
lung cancer in the world. According to the World Health Organization, breast cancer accounts for
22.9% among cancers in women in 2012.
Objective: This study was designed to evaluate the dietary pattern particularly dairy products
consumption and the role of lifestyle on women with breast cancer in Baghdad city and its suburbs.
Subjects and Methods: The study was conducted on 100 women with breast cancer, as a case group,
compared with a control group comprised of 100 healthy women. Demographic data were collected
from both groups. A food frequency questionnaire was used of 33 items of foods for reporting the

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sat Jan 30 2021
Journal Name
Iraqi Journal Of Science
Detection of Road Traffic Congestion Using V2V Communication Based on IoT

Intelligent Transportation Systems (ITS) have been developed to improve the efficiency and safety of road transport by using new technologies for communication. Vehicle to Vehicle (V2V) and Vehicle to Infrastructure (V2I) are a subset of ITS widely used to solve different issues associated with transportation in cities. Road traffic congestion is still the most significant problem that causes important economic and productivity damages, as well as increasing environmental effects. This paper introduces an early traffic congestion alert system in a vehicular network, using the internet of things (IoT) and fuzzy logic, for optimizing the traffic and increasing the flow. The proposed system detects critical driving conditions, or any emerge

... Show More
Scopus (7)
Crossref (6)
Scopus Crossref
View Publication Preview PDF
Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
A certain Subclass of Meromorphically Multivalent Q-Starlike Functions Involving Higher-Order Q-Derivatives

          The authors introduced and addressed  several new subclasses  of the family of meromorphically multivalent -star-like functions in the punctured unit disk  in this study, which makes use of several higher order -derivatives. Many fascinating properties and characteristics are extracted systematically for each of these newly identified function classes. Distortion theorems and radius problems are among these characteristics and functions. A number of coefficient inequalities for functions belonging to the subclasses are studied, and discussed, as well as a suitable condition for them is set. The numerous results are presented in this study and the previous works on this

... Show More
Scopus (7)
Crossref (3)
Scopus Crossref
View Publication Preview PDF
Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Issam al-Din al-Asfrani's footnote On the interpretation of the oval Imam Issam al-Din Ibrahim Arbashah al-Asfrani (Th 159 e)   Surah Al-Baqarah (verse 55-911)

Issam al-Din al-Asfrani's footnote
On the interpretation of the oval
Imam
Issam al-Din Ibrahim Arbashah al-Asfrani
(Th 159 e)
  Surah Al-Baqarah (verse 55-911)

View Publication Preview PDF
Publication Date
Fri Dec 31 2021
Journal Name
Journal Of Legal Sciences
The responsibility of the Ministry of the Interior for the work of its employees

The harm that a member of the internal security forces causes to others is either to ask about him personally according to the rules of responsibility for personal actions whenever the injured man is able to prove the error on his side Or to ask the Ministry of Interior according to the rules vicarious liability, which obligate the follower to compensate the harm caused by his subordinate to others whenever the injured failed to prove the error on the part of the employee of the internal security forces As the error is considered presumed by the Ministry of the Interior without requiring the injured person to prove the latter’s fault, and the reason for that is to protect the injured by facilitating his obtaining compensation, as the o

... Show More
Crossref
View Publication Preview PDF
Publication Date
Mon May 01 2023
Journal Name
Journal Of Physical Education
View Publication
Publication Date
Wed Nov 20 2024
Journal Name
Journal Of Physical Education
View Publication
Publication Date
Fri Jun 28 2019
Journal Name
Journal Of The College Of Education For Women
The Effectiveness of an Educational Program For Early Intervention depending on Illustrative Pictures to Acquire some concepts For Children with Hearing impairment

“Child of today is a man of the future" this slogan is one of the most popular logos of international organizations and institutions that dealing with human beings needs in general and children needs in particular, whether these needs are educational, health, social, or economic. Children require special care and extra legal protection, since the child-raising is not the Child’s own issue, but it's the issue of the society in which he/she would integrate.

As the education and language skillsacquisition primarily associated with hearing, because human being receives most of the skills and knowledge through the hearing; that imitate sounds and learn how to speak isacquired only by hearing, so therefore the hearing - impairedchi

... Show More
View Publication Preview PDF