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

The unstable and uncertain nature of natural rubber prices makes them highly volatile and prone to outliers, which can have a significant impact on both modeling and forecasting. To tackle this issue, the author recommends a hybrid model that combines the autoregressive (AR) and Generalized Autoregressive Conditional Heteroscedasticity (GARCH) models. The model utilizes the Huber weighting function to ensure the forecast value of rubber prices remains sustainable even in the presence of outliers. The study aims to develop a sustainable model and forecast daily prices for a 12-day period by analyzing 2683 daily price data from Standard Malaysian Rubber Grade 20 (SMR 20) in Malaysia. The analysis incorporates two dispersion measurements (I

The present study tackles the complex issue of the urgent need for Environmental Auditing (EA) in Iraq in the absence of laws that support environmental management and in the light of the high rates of cancerous diseases in Iraq, which coincided significantly with the increase in oil production, according to the numbers indicated in the Iraqi Ministry of Health. The study aimed to investigate the mediating role of Management Systems (MS) related to the role of EA supporting sustainability reports concerning the reduction of the negative effects of gas emissions from oil companies. We adopted the descriptive approach which relies on studying relationships through a questionnaire that was distributed to a group of workers at Doura Refinery in

This study is a complementary one to an extended series of research work that aims to produce a thermodynamiclly stable asphalt –sulfur blend. Asphalt was physically modified wiht different percentages of asphaltenes , oxidized asphaltenes and then mixed with sulfur as an attempt to obtaine a stable compatible asphalt-sulfur blend. The homogeneneity of asphalt-asphaltenes[oxidized asphaltenes]-sulfur blends were studied microscopically and the results are prsented as photomicrographs. Generally more stable and compatible asphalt-sulfur blends were obtained by this treatment.

The research topic was chosen as a result of the importance of human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem, the following questions were raised:                                                    &nbs

This work investigates the utilization of waste papers (natural and industrial) i.e (citrus aurantium and papers A4) mortars containing specified contents 0.5%, 1%, 1.5% of waste papers were prepared and cured. Mechanical characteristics such as compressive and bending strengths, hardness and water absorption were determined for the mortars mixed with the waste papers and compared with those obtained from the pure mortars. Results showed that the addition of waste paper leads to increase the hardness to (69 - 68.5) shore D for (natural and industrial) wastes materials respectively comparing with pure specimen 66 shore D. The compressed strength of the mortar cement specimen cured for 28 days from 13 MPa to (17-18) MPa for (natural and in

Wastewater treatment plants operators prefer to make adjustments because they are more cost effective, to use the existing tank instead of building new ones. In this case an imported materials would be  used as bio-loads to increase biomass and thus maintain efficiency as the next organic loading increases.In the present study, a local substance "pumice stone" was used as a biological carrier in the aeration tank, and the experiments were carried out in five stages: without biological carriers, filling ratio of 4%,10%,20%, and25% with pumice stone, the maximum organic loading at each stage (1.1884, 1.2144, 1.9432, 2.7768, 3.3141)g BOD /l.d respectively.Other experiments were carried out to determine the best filling ratio, the SS remova

The goal of the study is to identify the components of sustainable development—economic, social, and cultural—as recommended by the United Nations Educational, Scientific, and Cultural Organization and how they apply to the foreign language instruction process at Iraqi universities. The development of sustainable development principles is considered while evaluating the importance of two fundamental components of high-quality education: the learning environment and the curriculum. The research employs a qualitative design and uses an observational instrument with a sample of fifty students at second-year English department/college of education (Ibn-Rushd) at Baghdad University. The survey's findings, which sought to learn how st

As we live in the era of the fourth technological revolution, it has become necessary to use artificial intelligence to generate electric power through sustainable solar energy, especially in Iraq and what it has gone through in terms of crises and what it suffers from a severe shortage of electric power because of the wars and calamities it went through. During that period of time, its impact is still evident in all aspects of daily life experienced by Iraqis because of the remnants of wars, siege, terrorism, wrong policies ruling before and later, regional interventions and their consequences, such as the destruction of electric power stations and the population increase, which must be followed by an increase in electric power stations,