Accuonting

Abstract
Most of the economic units depend on traditional methods in the control
process, and this in turn does not give a comprehensive picture of the unit’s
performance, which necessitated the need to adopt modern methods, including
the use of artificial intelligence application systems to improve the quality of
internal control to achieve the objectives and requirements of the unit’s
financial performance to overcome some points of human shortcomings. The
artificial intelligence system gives efficiency and speed in business
performance, in addition to that it contributes to the adoption of better
decisions and provides a higher stage of development and growth.
This study seeks to meet a set of objectives, the most important of which is to
clarify the role of artificial intelligence application systems to enhance
internal control as one of the modern methods in supporting financial
performance and enhancing its performance and quality, in addition to
presenting some conclusions and recommendations that may help Iraqi units
to identify strengths and weaknesses in various aspects to develop the control
system In a way that enables the economic unit to avoid risks and correct its
financial performance.
The study is based on a main hypothesis that there is no significant effect of
artificial intelligence applications in enhancing internal control over financial
performance, as two hypotheses derive from it:
The first sub-hypothesis: There is no significant effect relationship of the
application of artificial intelligence under the risk assessment of the internal
control of the study sample.
The second sub-hypothesis: There is no significant effect of artificial
intelligence applications in improving the level of financial performance of
the economic unit.
Artificial intelligence is linked to the employment of computer systems, which
leads to raising interest in using modern technologies in the internal control
process, which participates in achieving and enhancing the objectives of
financial performance in order to come up with useful conclusions.

The current research aims to understand and evaluate the environmental impacts of the activities of companies and institutions on their surrounding environment, including the use of natural resources, environmental emissions, waste management, climate change, and others. In addition to developing tools and metrics that help measure and evaluate the environmental impact of companies' activities accurately and reliably, which enables companies to improve their environmental management and reduce their negative impacts on the environment. To enhance transparency and disclosure, for the purpose of achieving the research objectives, it was used. For the purpose of achieving the objectives of the study, the researchers relied on both the deductive and inductive approaches. On the applied side, the statistical method was applied to reach the results. The study reached a set of conclusions, the most important of which is that environmental accounting plays a vital role in achieving environmental sustainability. Sustainable development, improving companies' performance and strengthening their relationships with local and global communities. Research also shows that applying environmental accounting leads to changes in a company's culture and operational processes, leading to reduced resource consumption, improved production efficiency, and innovation in products and processes.

Abstract
The research aims to study the sustainable balance scorecard and explain
the reasons for the shift from traditional production to sustainable
production and its role in improving the sustainable strategic performance
of economic units.
To achieve the objectives of the study, the researcher relied on the deductive
approach in the theoretical aspect and also used the practical, applied
analytical approach based on the data of the General Transport Company
for the purpose of improving the company’s sustainable strategic
performance. The study summarized a set of conclusions, the most
important of which are: The profitability of the transport company during
the year 2017 amounted to (0.2), and in the following year in 2018, the ratio
increased to become (0.10), due to the increase in the number of passengers
from 16.3 million passengers to 19.3 million passengers, as well as the
growth in spending rates through... The increase in the percentage of
passengers during the year 2017 reached a percentage of (0.23), and in the
following year in 2018, the percentage jumped to become (0.31), which is a
very good percentage and represents a real direction for the transport
company to provide the best services to passengers . The study concluded
with a set of recommendations, the most important of which are: drawing
the attention of Iraqi economic units towards developing their sustainable

The study aims to shed light on the spread of the phenomenon of drug use and trafficking in Iraqi society in the recent period, and its impact on the Iraqi economy in general and on achieving the goals of sustainable development in Iraqi society. One of the most important effects of drug use and trafficking is the economic effects. A questionnaire was used on a random sample of young people in Babylon Governorate, and 300 questionnaire lists were distributed. The study concluded that the phenomenon of drug use and trafficking is a widespread phenomenon, and is a problem that threatens Iraqi society, especially the youth category, and there is a steady increase in the percentage of drug users and dealers. Drug use and trafficking greatly affects the achievement of economic development goals, which leads to an increase in the rate of poverty and unemployment in society. The study recommends working to impose strict control over drug smuggling and trafficking in local markets, and monitoring cafes, squares, and markets that constitute a center for drug use and trafficking.

The research aims to test the impact of cybersecurity on the quality of accounting information. To achieve the desired goal, the impact of cybersecurity on the quality of accounting information was measured during the design of the (questionnaire). The target was the banks listed in the Iraqi Stock Exchange. (180) questionnaires were distributed, of which (165) were retrieved, while (123) questionnaires were valid for statistical analysis. The researcher used the five-point Likert scale, as many statistical methods were relied upon to analyze the data and verify the research hypotheses. In addition to achieving one of the research objectives, the quality of accounting information was measured through the price model by applying it to the same sample of banks to which the questionnaire form was distributed for the years (2013-2022). A set of conclusions were reached, the most important of which was that there is an impact of cybersecurity on the quality of accounting information. It revealed statistically significant effects in the predictive value, confirmatory value and relative importance. This confirms the interconnected nature of the dimensions of cybersecurity and the quality of accounting information. The researcher recommended A set of recommendations, the most important of which was the necessity of paying attention to cybersecurity and accounting information technology governance due to their impact on maximizing economic unity and protecting accounting information from cyber attacks, thus maintaining the continuity of the economic unit .

Abstract:
Artificial intelligence (AI) is a modern technology that has transformed the management of investment projects. Artificial intelligence offers a wide range of opportunities to improve the efficiency and quality of investment projects in a variety of ways, including data analysis, and the ability to process vast amounts of data that enables artificial intelligence to effectively analyze historical and current data. This helps to make more accurate decisions and a deeper understanding of potential trends and challenges, improving planning helps artificial intelligence to improve planning processes and identify potential risks. Using smart forecasting models, investors can estimate different impacts and identify optimal scenarios for maximizing returns on investment and improving project management. Artificial intelligence can improve project management processes by predicting and identifying potential problems early, allowing immediate corrective action, and avoiding unforeseen delays. Improved decision-making contributes to improved decision-making capacity by providing thorough analysis and comprehensive reports. This supports investors and leaders in making informed decisions based on accurate and prompt information.
Keywords: Artificial Intelligence, Investment projects, Economic Units

ABSTRACT
This study aims according to SFAC NO.1 of the Financial Accounting Standards Board (FASB) in America: to focus on the need for the information contained in the financial statements in order to be useful to investors and creditors; to understand the nature of economic activities and be useful to estimate the timing and the degree of uncertainty associated with future cash flows, as well as information related to economic resources. The descriptive analysis tools such as correlation, arithmetic mean, standard deviation, and coefficient of variation were employed. The explanatory statistical tools of the T-TEST are used to know whether there were significant differences in stock prices.
The results of this study showed that there is a decline in the rate of growth of stock prices for most companies after the attacks compared to stock prices before the attacks. These attacks affected the direction of investors in speculative stock prices and the price of shares for most of these companies. Also, this study accessed the impact of ISIS attacks on the behavior of investors in the trading of shares on a sample of companies listed in the Iraqi stock exchange from published data before and after ISIS attacks Iraq from 2013 to 2014.With the use of mental accounting method to measure the behavior of investors and measuring the extent of their affect as a result of the events of unusual challenge faced due to financial situations as revealed in financial statements, a concept of this study could help authorities in this profession as well as the supervisor of the market in accounting policies to maximize social welfare and improve allocation of resources.
Keywords: financial statements, stock prices, ISIS, Iraqi Stock Exchange, mental accounting

The study seeks to promote the status and important of internal auditing in addition to commit the economic units in general and the banks particularly to support internal auditing tasks through integrated methodology. This methodology takes into consideration internal business environment by absorbing and managing the risk which represents the main event in modern business environment to create