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THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PERFORMANCE: SUSTAINABLE DEVELOPMENT AS A MEDIATING VARIABLE
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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 Aug 01 2022
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Variable length error correcting code for image in OFDM and PAPR reduction
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Data <span>transmission in orthogonal frequency division multiplexing (OFDM) system needs source and channel coding, the transmitted data suffers from the bad effect of large peak to average power ratio (PAPR). Source code and channel codes can be joined using different joined codes. Variable length error correcting code (VLEC) is one of these joined codes. VLEC is used in mat lab simulation for image transmission in OFDM system, different VLEC code length is used and compared to find that the PAPR decreased with increasing the code length. Several techniques are used and compared for PAPR reduction. The PAPR of OFDM signal is measured for image coding with VLEC and compared with image coded by Huffman source coding and Bose-

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Publication Date
Thu Oct 15 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of incorporating carbon nanotubes on impact, transverse strength, hardness, and roughness to high impact denture base material
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Background: One of the most common complications of dentures is its ability to fracture, so the aim of this study was to reinforce the high impact denture base with carbon nanotubes in different concentrations to improve the mechanical and physical properties of the denture base. Materials and methods: Three concentrations of carbon nanotubes was used 0.5%, 1%, 1.5% in a pilot study to see the best values regarding transverse strength, impact, hardness and roughness test, 1 wt% was the best concentration, so new samples for control group and 1wt% carbon nanotubes and the previous tests were of course repeated. Results: There was a significant increase in impact strength and transverse strength when we add carbon nanotubes in 1wt%, compared

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship between modernity and economic development Analysis of the relationship between modernity and economic development
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This research shows the problem of the economic development of underdeveloped countries in an unconventional way, as these papers explain the problems of the economic development. This research not only reviews the problems, but it illustrates them in a philosophical way, basis of the data of modernity, this mean it is a process of connecting between the absence of the modernity values and the failure of development in underdeveloped countries. The Search follows the descriptive approach to get to the goal of search by four main axes. The first axis includes clarifying  modernity and its principles, the second axis includes clarifying the economic development , the third axis includes the features of the mod

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: An applied analytical research of a sample of Iraqi private joint-stock companies
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In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: An applied analytical research of a sample of Iraqi private joint-stock companies
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In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Improving Treatment Performance of Dissolved Air Flotation System by Using Ionic Liquids as Surfactants
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The effect of three ionic liquids viz., 1-hexyl-3-methylimidazolium tetrafluoroborate (ILE), 1-hexyl-3-metylimidazolium hexafluorophosphate (ILF) and 1-octyl-3-methylimidazolium tetrafluoroborate (ILG) when used as surfactants on the performance of dissolved air floatation (DAF) was investigated.

   Experiments were conducted at a temperature of 30-35 ºC, 10ppm ferric chloride as coagulant, 50% recycle ratio, pH 8, and 10 minutes treatment time  to find oil and grease (OG) and turbidity removal efficiencies at saturation pressure (2-6) bar.

ILs were used at concentration of 50 µl/liter of treated water in two positions in DAF system; the saturation vessel and the treatment tank. The performance using ILs

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
The fundamentalists' position on the absolute prohibition and its impact          In different jurisprudence
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Praise be to God, who started his book with the praise of himself and prayers and peace be upon those who have no prophet after him and his family and companions and those who followed them with charity until the Day of Judgment.
     For it is known to every researcher in jurisprudence and its origins that the semantics in terms of formulas for assignment are divided into an order and a prohibition, and I have seen it necessary to write a small research on the prohibition, and since this topic is complex, and has a great impact on the difference of scholars, I decided to write on one issue of it And it is the absolute prohibition and its effect on the difference of jurists, and what is meant by the absolute p

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Publication Date
Wed Nov 11 2020
Journal Name
Sys Rev Pharm
Recent Development In Oxine Complexes AndTheirMedical Application: A Review
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This review is concluded of 8-Hydroxyquinline (8HQ) compound and derivatives which has a very significant interests with a strong fluorescence , furthermore the relationship between divalent metal ions and characteristic of chelating . In the same way coordinated features have increase of its organic action and inorganic behavior by giving many samples of compounds which are a good chelating agents ligands with more capable of forming very stable complexes.Therefore, the role of (8HQ) is not limited on complexes only but its applications in different fields so this review will focus on demonstration preparation methods and properties of (8HQ) derivatives with their complexes and applications, hopefully that we will cover a part of scientifi

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Publication Date
Thu Oct 15 2026
Journal Name
Journal Of Physical Education
The Effect of Game – Like Exercises on the Development of Some Physical Abilities and Fundamental skills In Futsal
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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of International Dental And Medical Research
The effects of progesterone administration in mice during pregnancy on ovarian development and anogenital distance of the offspring
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Progesterone is highly used in pregnant women as therapeutic agent to maintain and support pregnancy. To explore the effects of progesterone usage allover gestation till 7days postnatally on mice offspring ovaries development and anogenital distance. Ten pregnant mice were equally divide into control group that was injected with sesame oil which is used as a solvent for progesterone and treated group that is daily intraperitoneally injected with progesterone (dissolved in sesame oil 1: 10) at dose 10.2 mg/kg (the equivalent human dose) all through gestation till7day postnatal then sacrificed and measuring the anogenital distance (the distance between anus and genital papilla). Histological slides were prepared, and Diameters of the ovary, p

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