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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
Thu Jun 09 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Safety Profile of Biological Drugs in Clinical Practice: A Retrospective Pharmacovigilance Study

Biological drugs have an active substance that is made by a living organism or derived from a living organism. They are one of the important therapy options used in a wide range of diseases especially life-threatening diseases. Biological therapy opens new opportunities for treating different diseases for which drug therapy is minimal, but they have considerable differences in the safety consequences in comparison with non-biological drugs. The aim of the current study was to assess the post-marketing safety profile of biological drugs used in Iraqi hospitals by the analysis of the reported adverse drug reactions regarding their severity, seriousness, preventability, expectedness, and outcome. It is a retrospective study of the individu

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Publication Date
Mon Sep 18 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Serum Creatine Activity : A kinetic study in patient of hyper and hypothyroidism

Serum   Creatine Kinase  (SCK)  activity was  investigated in  hyper

and  hypqtbyroidim objects. Estimated   Levels  were compared  with

healty controls.

Optimizat.im  of SCK. activity  has. been  achieved  using  0.95 mJ  of

the Semtl.l and  25  m  mol/L of -the subslratet creatitie phosphate  . Reaction mixture  was incubated  at 37C for 1 0 minutes . Data obtained were  r:cflects an  elevation in the enzme activity in hyperthyroidism objec. Determination of the physical parameters (Vma-x  and Km). were ol-,tained applying lit1eweaver- l3:urk Plot analysis. All detemi

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Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
Islamic feminism is a discussion of paths for establishing an Islamic epistemology

If feminist philosophy in the context of feminist research focuses on how to produce an alternative knowledge and culture for women and forming anew awareness of their roles in the face of prevailing misconceptions then the topic of Islamic feminism is presented as a philosophical topic in the field of human knowledge to discuss how to produce an alternative knowledge of traditional knowledge prevailing in patriarchal societies to restore the balance of power and authority in the relationship between the sexes to create an effective feminist role in advocating for and defending womenś issues to achieve this Islamic feminism sought to establish an Islamic epistemology .

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Medical evidence in matters of proof between Sharia and law: A model

Praise be to God, prayer, and peace be upon the Messenger of Allah and his God and his companions. The field of the judiciary to prove or invalidate some cases in the field of proof of descent and attachment to the plaintiff or exile, and other legal and judicial issues, especially in this era where the spread of previously unknown evidence, such as DNA, which was discovered in 1953, and the genetic fingerprint discovered 1984, blood analysis and a Saliva, sweat, poetry, etc. in the field of forensic evidence, in forensic medicine or medical expertise, it can be used to identify the killer, or verify his identity, using all the evidence in the scene, such as a point of blood or sweat, and the like So, as well as to prove the lineage is u

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Publication Date
Tue Nov 19 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Local drug delivery systems for treating periodontal diseases (A review of literature)

In this review of literature, the light will be concentrated on the local drugs delivery systems for treating the periodontal diseases. Principles, types, advantages and indications of each type will be discussed in this paper.

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Publication Date
Fri Dec 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Working Memory Classification Enhancement of EEG Activity in Dementia: A Comparative Study

The purpose of the current investigation is to distinguish between working memory ( ) in five patients with vascular dementia ( ), fifteen post-stroke patients with mild cognitive impairment ( ), and fifteen healthy control individuals ( ) based on background electroencephalography (EEG) activity. The elimination of EEG artifacts using wavelet (WT) pre-processing denoising is demonstrated in this study. In the current study, spectral entropy ( ), permutation entropy ( ), and approximation entropy ( ) were all explored. To improve the  classification using the k-nearest neighbors ( NN) classifier scheme, a comparative study of using fuzzy neighbourhood preserving analysis with -decomposition ( ) as a dimensionality reduction technique an

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Pyometra Presented With Rectal Pain, a Case Report and Review of Literature

Pyometra is an uncommon gynecological condition resulted from occlusion of the cervix usually by a malignant condition. It has an incidence of 0.1%-0.5%. Untreated pyometra leads to rupture uterus and acute infective peritonitis presented as acute abdomen and needs urgent surgical intervention. Pyometra resulted from occlusion of the vagina is very rare. No cases have been described in the English literature to the best of our knowledge and in the PubMed. The purpose of reporting this case is to show that occlusion of the vagina could occur in postmenopausal women as a consequence of local infection and results in pyometra and also to show that pyometra can be presented in a different way apart from the classical presentation. The way to

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Publication Date
Sun Apr 03 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Clinical types and possible etiologies of neonatal seizures: A hospital based study

Background: Seizures in the neonatal period are common. They can present as focal clonic, focal tonic, myoclonic, generalized tonic and subtle seizures. They can be caused by a variety of
conditions, ranging from benign self-limited illnesses to severe life-threatening disorders.
Patients and methods: A prospective study included 75 neonates with seizures in the first 28 days of life were admitted to neonatal care unit in Children Welfare Teaching Hospital from January 15th 2009 to August 15th 2009. A Full history was obtained and patients were examined by a specialist in the neonatal care unit and the researcher. Laboratory investigations and neuroimaging studies were done for all patients.
Results: Out

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Engineering
A Laboratory Study Attempt of Flow and Energy Dissipation in Stepped Spillways

A new laboratory study conducted on stepped spillways in order to investigate their efficiency of dissipating flow energy. All previous study on stepped spillway indicated that the flow energy dissipation decreased as increasing in discharge. Increasing in the step numbers and the spillway slope led to energy dissipation decrease. In this study, an experimental attempt to increase energy dissipation at variable discharges was performed on stepped spillway and that leads to decreasing the cost of initiating the stilling basin or may be ignoring it. Five spillways were constructed from concrete and tested to investigate and compare among them. Three were roughed by gravel with different size for each one, one of them was s

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Specifying Quality of a Tight Oil Reservoir through 3-D Reservoir Modeling

Increasing hydrocarbon recovery from tight reservoirs is an essential goal of oil industry in the recent years. Building real dynamic simulation models and selecting and designing suitable development strategies for such reservoirs need basically to construct accurate structural static model construction. The uncertainties in building 3-D reservoir models are a real challenge for such micro to nano pore scale structure. Based on data from 24 wells distributed throughout the Sadi tight formation. An application of building a 3-D static model for a tight limestone oil reservoir in Iraq is presented in this study. The most common uncertainties confronted while building the model were illustrated. Such as accurate estimations of cut-off perm

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