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The impact of the supply chain strategy on accounting social responsibility to assess financial performance in Iraq
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Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounting and financial performance. For the reason, this study examines the mediating role of firm’s advertisement for CSR activities to spread awareness among society and stakeholders. The results of this study revealed that CSR advertisement plays a very important role to build positive perception about social activities among stakeholders and society. The mediation test of Barron and Kenny illustrated that the relationship between social responsibility accounting and financial performance became insignificant when mediating variable CSR advertisement measured by advertisement cost was statistically controlled. This proves that CSR advertisement is necessary for firm to convey message to its stakeholders and society about social activities initiatives. The Firms can only receive true benefits of social responsibility accounting when stakeholders and society are fully aware of CSR initiatives of firms. The findings of this study provide the new insights for literature on social responsibility accounting. Moreover, the firms should focus on preparing social performance reports to inculcate in annual reports. Similarly managers can draw guideline while making business strategy to incorporate social responsibility accounting to obtain fruitful benefits

Scopus
Publication Date
Mon Jan 11 2021
Journal Name
Journal Of Planner And Development
The Social Aspect of Vertical Landscape in Residential Buildings
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The great raise and development of residential buildings in modern cities worldwide as a result of urban extends leads to environmental and social problems, that make the designers looking for more complicated and innovative solutions. To encounter these, most advanced technologies in construction had been used resulting buildings had become higher, which was moved away from the land called residential housing. And with the development of these buildings, increase in the inhabitants inside; generate distant from nature, which increased the need for interactive outdoor recreational spaces open green in its high sections, was an alternative or complementary option to outer space at the ground level. Therefore, the research problem has emer

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Publication Date
Tue Dec 30 2008
Journal Name
Iraqi National Journal Of Nursing Specialties
Assess the Knowledge and Practice of Thalassemic Patient about Complications of Iron Overload and Desferal Compliance
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Objectives: To assess the knowledge and practice of thalassemic patients about desferal administration and
complications of iron overload.
Methodology: The present study composed of (50) thalssemic patient who are registered in center and was
performed in Ibn Al-Atheer center for congenital anemia for the period from 15/12/2006 to 1/4/2007.
Results: The result of the study showed highly significant difference at (160.05) for knowledge of thalassemic
patients and also appear highly significant difference at (P<O.O5) for practice of thalassemic patients.
Recommendations: The study recommends that there is necessity to increase the knowledge and practice of
thalassemic patient about desferal administration to minimiz

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Crossref
Publication Date
Sun Jun 07 2026
Journal Name
Al–bahith Al–a'alami
THE SEMIOTICS OF PROPAGANDA SPEECH IN SOCIAL MEDIA SITES (A Semiotic Study of the News Reports on the Israeli "Makan" Channel)
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Technological and digital development has allowed the emergence of many methods of producing semantics on social media sites within semiotic and propagandistic frameworks. This is what made the image appear in different molds and shapes, especially as it is the first material for visual perception.
This made the Israeli propaganda discourse use it as an important tool to manage the content of suggestive messages with semiological connotations. By doing so, such tool uses social networking sites as an appropriate environment to achieve those goals, which are related to cases of manipulating emotions and minds. It, moreover, changes convictions, attitudes, trends and behaviors according to what the propaganda planner wants.
Many Isra

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Crossref
Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of achieving fair tax accounting in attracting foreign Investments
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Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

  1. Definition of the concept of justice for settlements taxation.
  2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
  3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and que

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Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and Analyzing of the Relationship between the Financial Development, Economic growth, and Poverty in Iraq with the Autoregressive Distributed lag Model framework for the period (1980-2010)
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The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

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Crossref
Publication Date
Sun Nov 01 2020
Journal Name
Pakistan Journal Of Medical And Health Sciences
Impact of smoking on cardiac electrophysiological parameters of symptomatic sinus node patients in Iraq
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Background: Dysfunction of sinoatrial node is a set of abnormal rhythms which are resulted from the sinoatrial node malfunction of the sinus node, the chief natural cardiac pacemaker. The common, and occasionally, the single method for treatment of heart arrhythmias was implantation of pacemaker, which reduce symptoms exactly occurs after implantation. Aim: To detect the role of smoking on cardiac electrophysiology parameters in sinus node dysfunction in Iraqi patients such as SNRT and AH. Methods: A cross sectional study, was conducted on 59 patient ranging between 20-50 years old and involving 35 female and 24 male patients, suffering from an unexplained symptoms of sinoatrial node dysfunction (SND). The enrolled participants were gathere

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Scopus (12)
Scopus
Publication Date
Sun May 08 2022
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Effect of using the simultaneous electronic presentations strategy in teaching basic skills of basketball to second-grade intermediate students
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The primary aim of this study was to identify the effect of using the simultaneous electronic presentations strategy in teaching basic skills of basketball to second-grade intermediate students. The present study had a parallel group, pre-post experimental design. In the present study the students of the Salah al-Din Intermediate School for the academic year 2020-2021 constituted the research community. A total of 75 students were present in the research community. Out of 75 students 16 students were selected as the participants for the study. The students falling within the age group of 13-14 years were recruited as the study participants, making up a percentage of 21.33 of the total number. Based on the results of th

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Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Social Loafing and its Relation to the Personality Traits of Kindergarten Teachers: ابتسام سعيد احمد
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The research seeks to know the social loafing of kindergarten teachers and their relation to personality traits. In order to achieve the research objectives, the researcher constructed the social loafing scale, which she applied to kindergarten teachers. The scale consists of (22) paragraphs. It has good credibility and stability. The coefficient of stability (85.0) was the retest method and (81.0) Alpha Cronbach equation. In addition, the researcher has adopted (Raymond Cattel) personality traits scale, which has been adapted to the Arab environment (Abdel Rahman and Abu Abada,1998), The scale consists of (39) paragraphs, and enjoys the apparent honesty. The measure of social loafing and the measure of personality traits was applied to

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Typical Federal Budget According to the budget performance
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The purpose of this research that, the performance budget  is the best style of budget styles that can help and contribute in forming preparing federal typical budget in Iraq , By taking advantage of the application of the principles of scientific rules that would ensure optimal allocation and investment of the financial resources of the state and achieve the best performance and the lowest possible cost, both with regard to the administrative and accounting side, reducing the waste of public money, so that can enhance the success , power , and safety of financial activity of managerial system that it focuses on the magnetite and quality of the work done and the objectives wanted to meet. so application of performance budget require

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Crossref (2)
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Research In Social Sciences &amp; Humanities
The ROLE OF THE CLEANER PRODUCTION STRATEGY IN ENHANCING THE MAIN SUCCESS FACTORS
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The business environment is witnessing tremendous developments in the field of production and technology, which requires the development of production methods to go in line with these developments and the increasing competition, which has gone beyond the economic aspects to extend to the environmental aspects, as economic units tended to adopt a cleaner production strategy and through what they achieve by producing environmentally friendly products and achieving economic efficiency. Reducing costs, providing a safe and clean environment for workers, and reducing waste from production operations.

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