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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.

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Classroom Teachers’ Perceptions of Response to Intervention Implementation: a Qualitative Interview Study

The purpose of this interview study was to explore teachers’ perceptions of Response to Intervention (RtI) implementation in their school. Particularly, the study explored teachers’ knowledge of RtI, teachers’ perceptions of RtI their intervention/instruction in school, and teachers’ suggestions of RtI implementation in their school. The study design was a qualitative interview in nature and data were collected from face-to-face interviews with four teachers in one school. The findings revealed that RtI means to identify students’ problems; the positive teachers’ perceptions of their implementation included: (a) students who demonstrate progress through RtI are those who receive private education services, (b) progress monito

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Publication Date
Sun Jul 01 2001
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A new species of Wohlfahrtia Brauer and Bergenstam (Dipetera: Sarcophagidae) from Iraq

Wohlfahrtia longicorpuris sp. nov., from Iraq described, illustrated and distinguished from related species. The adults were reared from larvae collected from ulcer of a human face. Wohlfahrtia Brauer and Bergenstam is one of most important genus,which contains 19 species (Pape, 1998), some of these produce myiasis in mammals (Verves,1985).Taxonomic revision of this genus has been carried out by the following authors: Rohdendrof (1956), Zumpt (1965) and Pape (1996).

 

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Publication Date
Sun Oct 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Jejunoileal Atresia A study of 60 cases in children welfare teaching hospital.

Background: Congenital defects in continuity of the intestine are morphologically divided into either stenosis or atresia and constitute one of the most common causes of neonatal intestinal obstruction. 
Patients and methods: This is a prospective study for analyzing (60)neonates with jejunoileal atresia who were managed at Children Welfare Teaching Hospital in Baghdad over a three years peroid extending from 1st January 2004 to 1st January 2007.
Results: Thirty six patients (60%) had jejunal atresia while ileal atresia was in(24) patients(40%).The most common type of jejunoileal atresia was type IIIa (38.3%) of the cases and the second was the type II (25%).The clinical presentation for jejunal atresi

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Publication Date
Wed Mar 28 2018
Journal Name
Iraqi Journal Of Science
A Characterization of Soft Semi Separation Axioms in Soft Quad Topological Spaces

Our main interest in this study is to look for soft semi separations axioms in soft quad topological spaces. We talk over and focus our attention on soft semi separation axioms in soft quad topological spaces with respect to ordinary points and soft points. Moreover study the inherited characteristics at different angles with respect to ordinary points and soft points. Some of their central properties in soft quad topological spaces are also brought under examination.

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
A Survey of Prosthodontics Techniques Applied by Dental Practitioners in Sulaimani City

Background: Prosthodontic services have changed markedly due to an introduction of new materials, techniques and treatment options. The aim of this study were to identify the type of materials and the methods used by dental practitioners in their clinics to construct conventional complete dentures and to specify the type and design for removable partial dentures (RPDs); and to then compare them with those taught in dental schools. Materials and methods: A total of 153 dental practitioners in Sulaimani city completed a written questionnaire. The questionnaire included 19 questions regarding complete and RPDs fabrication. Results: Most of the practitioners provide complete dentures (81.6%) and RPDs (95.3%) in their clinics. Polyvinyl silox

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Publication Date
Tue Jan 01 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
Cloning and expression of a lipase gene from Pseudomonas aeruginosa into E.coli

Fifteen local isolates of Pseudomonas were obtained from several sources such as soil, water and some high-fat foods (Meat, olives, coconuts, etc.). The ability of isolates to produce lipase was measured by the size of clear zone on Tween 20 solid medium and by measuring the enzymatic activity and specific activity. Isolate M3 (as named in this study) was found to be the most efficient for the production of the lipase with enzymatic activity reached 56.6 U/ml and specific activity of 305.94 U/mg. This isolate was identified through genetic analysis of the 16S rRNA gene. and it was shown that the isolate M3 belongs to Pseudomonas aeruginosa with 99% similarity. The DNA of isolate M3 was extracted and lipase gene was amplified through PCR tec

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Publication Date
Sun Mar 06 2022
Journal Name
Cogent Arts &humanities
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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
A Hybrid Method of Linguistic and Statistical Features for Arabic Sentiment Analysis

          Sentiment analysis refers to the task of identifying polarity of positive and negative for particular text that yield an opinion. Arabic language has been expanded dramatically in the last decade especially with the emergence of social websites (e.g. Twitter, Facebook, etc.). Several studies addressed sentiment analysis for Arabic language using various techniques. The most efficient techniques according to the literature were the machine learning due to their capabilities to build a training model. Yet, there is still issues facing the Arabic sentiment analysis using machine learning techniques. Such issues are related to employing robust features that have the ability to discrimina

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Publication Date
Thu Feb 01 2018
Journal Name
Applied Mathematical Modelling
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Publication Date
Thu Jul 06 2023
Journal Name
Science And Technology Indonesia
Preparation of Al2O3 /PVA Nanocomposite Thin Films by a Plasma Jet Method

Alumina thin films have significant applications in the areas of optoelectronics, optics, electrical insulators, sensors and tribology. The novel aspect of this work is that the homogeneous alumina thin films were prepared in several stages to generate a plasma jet. In this paper, aluminium nanoparticles suspended in vinyl alcohol were prepared using exploding wire plasma. TEM analysis was used to determine the size and shape of particles in aluminium and vinyl alcohol suspensions; the TEM images showed that the particle size is 17.2 nm. Aluminium/poly vinyl alcohol (Al/PVA) thin films were prepared using this suspension on quartz substrate by plasma jet technique at room temperature with an argon gas flow rate of 1 L/min. The Al/PV

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