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
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Kinds of Blocking sets in a Projective Plane PG(2,q)

In this work, new kinds of blocking sets in a projective plane over Galois field PG(2,q) can be obtained. These kinds are called the complete blocking set and maximum blocking set. Some results can be obtained about them.

View Publication Preview PDF
Publication Date
Wed Dec 15 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Odontogenic Cysts and Tumors of Maxilla and Maxillary Sinus (A Clinicopathological Analysis)

Background: Knowledge about the prevalence and distribution of pathologies in a particular location is important when a differential diagnosis is being formulated. The aim of this study was to describe the prevalence and the clinicopathological features of odontogenic cysts and tumors affecting the maxilla and to discuss the unusual presentation of those lesions within maxillary sinus.

Materials and Methods: A multicenter retrospective analysis was performed on pathology archives of patients who were diagnosed with maxillary odontogenic cysts and tumors from 2010 to 2020. Data were collected with respect to age, gender and location.

Result: A total of 384 cases was identified, 320 (83.3%) cases were diagnosed as odontogenic

... Show More
Scopus (3)
Crossref (3)
Scopus Crossref
View Publication Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
A Feminist Discourse Analysis of Writer's Gender Biases about Violence Against Women

    The present study is concerned with the writer's ideologies towards violence against women. The study focuses on analyzing violence against women in English novel to see the extent the writers are being affected and influenced by their genders. It also focuses on showing to what extent the writer's ideologies are reflected in their works. Gender influences social groups ideologies; therefore, when a writer discusses an issue that concerns the other gender, they will be either subjective or objective depending on the degree of influence, i.e., gender has influenced their thoughts as well as behaviors. A single fact may be presented differently by different writers depending on the range of a

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Psychological Burnout for Teachers of Kindergarten Public and Private (A Contrastive Study)

The psychological burnout is considered one of dangerous phenomenon’s which appeared in the 70s of the 20th century and suffered by most of the society classes. It is a term which the wide uses and various meaning like emotional, mental, and physical exhaustion and chronic weak exhaustion. The presented research aims t identify the psychological burnout as for the Kindergarten teacher and the differences significance according to the variations (Kindergarten type: private or govern mental). The research sample contains 400 female teachers divided to 170 governmental Kindergarten teachers and 230 private Kindergarten teachers. The researcher prepared a measurement method to measure the psychological burnout for those teachers after

... Show More
View Publication Preview PDF
Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Magnetic Resonance Venography Findings In A Group Of Patients With Multiple Sclerosis

Background: Multiple sclerosis is a chronic heterogeneous demyelinating axonal and inflammatory disease involving the Central Nervous System [CNS] white matter with a possibility of gray matter involvement in which the insulating covers of nerve cells in the brain and spinal cord are damaged. This damage disrupts the ability of parts of the nervous system to communicate, resulting in a wide range of signs and symptoms. Cerebral venous insufficiency theory was raised as a possible etiology for the disease at 2008 by Zamboni an Italian cardiothoracic surgeon. This theory was defeated by Multiple Sclerosis[ MS] researchers and scientists who thought that the disease is an autoimmune rather than vascular.

Obj

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Laparoscopic colorectal surgery in Baghdad teaching hospital A review of 12 patients

Background: colonic resections by laparoscopy are being performed with increasing frequency worldwide.
Objective: The aim of this study is to evaluate our experience in the laparoscopic management of colorectal disease and to compare our results with other institutes.
Patients and Methods: This is a prospective study conducted during the period from 1st of January 2017 till the 15th of November 2017, 12 patients underwent laparoscopic colectomy in in Baghdad Teaching Hospital and followed up for 30 days postoperatively.
Results: 12 patients were included in this study, 83.3% of them were male, majority of patients (41.7%) were between 60 – 69 years, most of th

... Show More
Crossref
View Publication Preview PDF
Publication Date
Sun Oct 01 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Causes of delayed diagnosis in patients with colorectal cancer (A Prospective study)

Back ground: Colorectal cancer is one of the leading causes of death allover the world especially in the developed countries. Each year approximately one million veterans aged 50 and older will develop colorectal cancer over the remainder of their lives and nearly 433,000 will die from it. Because most cancers are diagnosed after local or regional spread, nearly half of all patients diagnosed with colorectal cancer will die lWarly detection and management definitely decrease mortality.
Patient and methods: This is a prospective study on fifty patients with colorectal cancer admitted at the first surgical unit in Baghdad teaching hospital since March 2000 till March 2003 The data collected from those fifty patients were analyzed accor

... Show More
Crossref
View Publication Preview PDF
Publication Date
Fri Sep 29 2023
Journal Name
International Journal Of Applied Mechanics And Engineering
Fuzzy logic control of active suspension system equipped with a hydraulic actuator

In this paper, the Active Suspension System (ASS) of road vehicles was investigated. In addition to the conventional stiffness and damper, the proposed ASS includes a fuzzy controller, a hydraulic actuator, and an LVDT position sensor. Furthermore, this paper presents a nonlinear model describing the operation of the hydraulic actuator as a part of the suspension system. Additionally, the detailed steps of the fuzzy controller design for such a system are introduced. A MATLAB/Simulink model was constructed to study the proposed ASS at different profiles of road irregularities. The results have shown that the proposed ASS has superior performance compared to the conventional Passive Suspension System (PSS), where the body displacemen

... Show More
Scopus (1)
Scopus Crossref
View Publication Preview PDF
Publication Date
Sun Feb 20 2022
Journal Name
Papers In Physics
Electronic and optical properties of nickel-doped ceria: A computational modelling study

Cerium oxide (CeO2), or ceria, has gained increasing interest owing to its excellent catalytic applications. Under the framework of density functional theory (DFT), this contribution demonstrates the eect that introducing the element nickel (Ni) into the ceria lattice has on its electronic, structural, and optical characteristics. Electronic density of states (DOSs) analysis shows that Ni integration leads to a shrinkage of Ce 4f states and improvement of Ni 3d states in the bottom of the conduction band. Furthermore, the calculated optical absorption spectra of an Ni-doped CeO2 system shifts towards longer visible light and infrared regions. Results indicate that Ni-doping a CeO2 system would result in a decrease of the band gap. Finally,

... Show More
Scopus (11)
Crossref (9)
Scopus Clarivate Crossref
View Publication Preview PDF
Publication Date
Thu Mar 10 2022
Journal Name
Oral Surgery
Evaluation of buffered local anaesthesia in dental extraction: A randomized controlled study

Buffering of Local anaesthesia (LA) has been suggested as a mechanism to improve injection comfort and hasten the onset of anaesthesia. Aim This study aimed to evaluate the effectiveness of buffered LA in the extraction of maxillary premolars and molars. Materials and Methods This randomized controlled study included 100 patients who were indicated for extraction of maxillary posterior teeth, they were randomly divided into two groups; a study group that received infiltration of buffered 2% lidocaine hydrochloride with 1:80,000 epinephrine LA, and a control group that received non-buffered 2% lidocaine hydrochloride with 1:80,000 epinephrine LA. The buffering was performed using the Onset® LA buffering system (Onpharma®). The outcome va

... Show More
Scopus (4)
Crossref (2)
Scopus Crossref
View Publication