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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 Apr 13 2026
Journal Name
Oxidation Communications
DEVELOPMENT AND VALIDATION OF HIGHPERFORMANCE LIQUID CHROMATOGRAPHY METHOD FOR THE SIMULTANEOUS DETERMINATION OF ANTIBIOTICS IN THEIR PURE FORM AND PHARMACEUTICAL FORMS
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Beta-lactam medications are among the commonly used antibiotics that share the presence of a beta-lactam ring in their chemical formation. A modern, rapid, highperformance liquid chromatography technique was advanced and validated according to FDA and EMA rules for the concurrent determination of medications in their pharmaceutical and pure forms This study deals with the determination of beta-lactam drugs )Amoxicillin, Ampicillin Cephalexin, Cefotaxime, Cefoxitin, Cefamandole, Cephalothin, Piperacillin, Penicillin, Oxacillin, Cloxacillin Nafcillin, Carbenicillin, Mezlocillin and Dicloxacillin) which is a RP-HPLC technique with an UV detector using a column NEUCLEODUR C-18 (4.0 mm × 100 mm, 5µm particle size), The heat of the chr

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Publication Date
Tue Jun 11 2019
Journal Name
Al-kindy College Medical Journal
Effect of HLA-B27 on Development of Psoriatic Arthropathy
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Background: Psoriatic arthritis is a type of arthritis that can often affect some patients who suffer from psoriasis. Approximately 40-50% of individuals with psoriatic arthritis have the HLA-B27 genotype

Objective: To investigate whether we could confirm the role of HLA-B27 alleles and psoriatic arthritis in Iraqi Arab Muslims patients.

Method: A cross sectional case control comparative study included thirty Iraqi Arab Muslims who had psoriatic arthritis that consulted the Dermatological and Rheumatological Department in AL-Kindy Teaching Hospital from November 2014 to June 2015. HLA-genotyping for HLA-B27 were assessed. A control group consisted of fifty-one healthy vol

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of innovation and modernization as an approach to strategic change in the efficiency of organizational performance Field research in the Oil Projects Company (SCOP(
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The purpose of this research is to improve the organizational performance of the Oil Projects Company by adopting an approach to strategic change، and finding appropriate solutions to the problems facing the company. The researcher adopted in designing his research by conducting a survey of previous literature that dealt with approaches to strategic change، as the results of the survey showed that most researchers agree on the approach of renewal and modernization، Which formed a starting point for the researcher to identify the extent of the company's management interest in renewal and modernization to improve its level of performance، and the quality of the procedures followed on the ground that is related to

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Hydrogen Energy
Optimisation of operating parameters on the performance characteristics of a free piston engine linear generator fuelled by CNG–H2 blends using the response surface methodology (RSM)
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The free piston engine linear generator (FPELG) is a simple engine structure with few components, making it a promising power generation system. However, because the engine works without a crankshaft, the handling of the piston motion control (PMC) is the main challenge influencing the stability and performance of FPELGs. In this article, the optimal operating parameters of FPELG for maximising engine performance and reducing exhaust gas emissions were studied. Moreover, the influence of adding hydrogen (H2) to compressed natural gas (CNG) fuel on FPELG performance was investigated. The influence of operating parameters on in-cylinder pressure was also analysed. The single-piston FPELG fuelled by CNG blended with H2 was used to run the expe

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Publication Date
Tue Mar 03 2026
Journal Name
International Journal Of Engineering Pedagogy (ijep)
Design of a Hybrid AI-Driven Engineering Model for Energy-Efficient and Sustainable Educational Systems
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A substantial percentage of the world’s energy consumption (almost 40%) and carbon dioxide (CO2) emissions (around 37%) come from the construction industry, especially schools. This work presents a new hybrid artificial intelligence (AI) engineering model that aims to maximize energy performance on campuses in a holistic way. Modules for data-driven forecasting, metaheuristic optimization, and real-time adaptive control are all part of the concept. A thorough energy simulation of a university campus building is used in conjunction with the AI model to assess its performance through a co-simulation framework. Findings show that yearly peak electricity demand may be reduced by 18.7% and total site energy consumption by 22.4% when co

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The use of value chain analysis of information in determining the most important the accounting information
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The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
What came as a language in the book to explain Ibn Aqeel on Alfiya Ibn malek
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It is found in the book "Ibn Aqeel: Alfiya Ibn Malek" that there are some linqustical aspected are related to the native tribal speakers like Tamim or Tie or some others. Sometimes in the book he said "some Arabian said without mentioning the name of the tribe.
As weel, he hasn’t mentioned the accent but he does mention the language. In the book, he has brought back the most important and the biqqest Arabian tribes suchas tribes of Hegaz, Tamim, Hatheyal, son of Anber, Tie, Rabia Bin Wael, Bani Katham, Au there, Bani AL Harth, Bani Kalb, Bani Hgim, Zabid, Hamedan, Alia Qais, Bani Ameer and many others. However, the most mentioned tribes were Hegaz and Tami.
Hence, the importance of the book expiain Ibn Aqeel by mentioning these A

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
The effect of The Organizational Agility On High Performance ( Applied Search )
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Abstract

The current research aims to know  the  reality of the  research's coefficients, to know  correlation and effectiveness  between  the  organizational  Agility  and high performance . The current research  has been applied on  the official banks , including  a sample of  senior administration  members  (120) ; besides , the research has used questionnaire  that being considered as the main tool for gathering  information  and data . It includes  59 questions  in addition to  the personal interviews  program  as to support  the questionnaire and to fulfill a great deal of reality. It has been anal

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Computational And Theoretical Nanoscience
Solution for Multi-Objective Optimisation Master Production Scheduling Problems Based on Swarm Intelligence Algorithms
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The emphasis of Master Production Scheduling (MPS) or tactic planning is on time and spatial disintegration of the cumulative planning targets and forecasts, along with the provision and forecast of the required resources. This procedure eventually becomes considerably difficult and slow as the number of resources, products and periods considered increases. A number of studies have been carried out to understand these impediments and formulate algorithms to optimise the production planning problem, or more specifically the master production scheduling (MPS) problem. These algorithms include an Evolutionary Algorithm called Genetic Algorithm, a Swarm Intelligence methodology called Gravitational Search Algorithm (GSA), Bat Algorithm (BAT), T

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Publication Date
Thu May 14 2020
Journal Name
Journal Of Planner And Development
The Impact of the Method of Dealing with the Product of Wars in the Continuity of the Crisis Wars. Beirut city as an Example
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This research investigates the subject of the impact of wars (as a manifestation of crisis) on architecture, and the extent of continuing wars physical and moral results of wars, even after the end of the cause of the crisis. The impact of different rebuilding which exposed to the effects of the war seems different in crisis regions.

The problem of research is about the uncertainty of the impact of the way chooses for reconstructing the buildings after wars in the continuity of the crisis of war. The goals of this research are to clarify the influence of methods of reconstruction of buildings in a city chosen which is Beirut, on the continuation of the war crisis with the argument of demolishing and rebuilding newly or keeping tr

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