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 asse

Toxic substances have been released into water supplies in recent decades because of fast industrialization and population growth. Fenton electrochemical process has been addressed to treat wastewater which is very popular because of its high efficiency and straightforward design. One of the advanced oxidation processes (AOPs) is electro-Fenton (EF) process, and electrode material significantly affects its performance. Nickel foam was chosen as the source of electro-generated hydrogen peroxide (H2O2) due to its good characteristics. In the present study, the main goals were to explore the effects of operation parameters (FeSO4 concentration, current density, and electrolysis time) on the catalytic performance that was optimized by r

An experimental investigation has been made to study the influence of using v-corrugated aluminum fin on heat transfer coefficient and heat dissipation in a heat sink. The geometry of fin is changed to investigate their performance. 27 circular perforations with 1 cm diameter were made. The holes designed into two ways, inline arrangement and staggered in the corrugated edges arrangement. The experiments were done in enclosure space under natural convection. Three different voltages supplied to the heat sink to study their effects on the fins performance. All the studied cases are compared with v-corrugated smooth solid fin. Each experiment was repeated two times to reduce the error and the data recorded after reaching t

In the current analysis, the effects of circumferential scratches along the inner surface of a 170ᵒ -arc partial journal bearing has been numerically investigated. Their impact on the thermo-elasto-hydrodynamic performance characteristics, including maximum pressure, temperature, deformation, and stress, has been examined thoroughly. The ANSYS Fluent CFD commercial code was employed to tackle the iterative solution of flow and heat transfer patterns in the fluid film domain. They are then applied to the ANSYS Static Structure solver to compute the deformation and stress resulted in the solid bearing zone. A wide range of operating conditions has been considered, including the eccentricity ratio ( ) and scratch depth (

The influence of silver doped n-type polycrystalline CdTe film with thickness of 200 nm and rate deposition of 0.3 nm.s -1 prepared under high vacuum using thermal co-evaporation technique on its some structural and electrical properties was reported. The X- ray analysis showed that all samples are polycrystalline and have the cubic zinc blend structure with preferential orientation in the [111] direction. Films doping with impurity percentages (2, 3, and 4) %Ag lead to a significant increase in the carrier concentration, so it is found to change from 23.493 108 cm -3 to 59.297 108 cm -3 for pure and doped CdTe thin films with 4%Ag respectively. But films doping with impurity percentages above lead to a significant decrease in the electrica

The study effect Graphene on optical and electrical properties of glass prepared on glass substrates using sol–gel dip-coating technique. The deposited film of about (60-100±5%) nm thick. Optical and electrical properties of the films were studied under different preparation conditions, such as graphene concentration of 2, 4, 6 and 8 wt%. The results show that the optical band gap for glass-graphene films decreasing after adding the graphene. Calculated optical constants, such as transmittance, extinction coefficient are changing after adding graphene. The structural morphology and composition of elements for the samples have been demonstrated using SEM and EDX. The electrical properties of films include DC electrical conductivity; we

In this work the structural, electrical and optical Properties of CuO semiconductor films had been studied, which prepared at three thickness (100, 200 and 500 nm) by spray pyrolysis method at 573K substrate temperatures on glass substrates from 0.2M CuCl2•2H2O dissolved in alcohol. Structural Properties shows that the films have only a polycrystalline CuO phase with preferential orientation in the (111) direction, the dc conductivity shows that all films have two activation energies, Ea1 (0.45-0.66 eV) and Ea2 (0.055-.0185 eV), CuO films have CBH (Correlated Barrier Hopping) mechanism for ac-conductivity. The energy gap between (1.5-1.85 eV).

Lead selenide PbSe thin films of different thicknesses (300, 500, and 700 nm) were deposited under vacuum using thermal evaporation method on glass substrates. X-ray diffraction measurements showed that increasing of thickness lead to well crystallize the prepared samples, such that the crystallite size increases while the dislocation density decreases with thickness increasing. A.C conductivity, dielectric constants, and loss tangent are studied as function to thickness, frequency (10kHz-10MHz) and temperatures (293K-493K). The conductivity measurements confirm confirmed that hopping is the mechanism responsible for the conduction process. Increasing of thickness decreases the thermal activation energy estimated from Arhinus equation is

Copper selenide (Cu2Se) thin films were prepared by thermal evaporation at RT with thickness 500 nm. The heat-treating for (400 &500) K for the absorber layer has been investigated. This research includes, studying the structural properties of X-ray diffraction (XRD) that show the Cu2Se thin film (Cubic) and has a polycrystalline orientation prevalent (220). Moreover, studying the effect of annealing on their surface morphology properties by using Atomic Force Microscopy AFM. Optical properties were considered using the transmittance and absorbance spectra had been recorded when wavelength range (400 - 1000) nm in order to study the absorption coefficient and energy gap. It was found that these films had allowed direct transitio