Preferred Language
Articles
/
KBeBTo4BVTCNdQwC1UHM
Empirically Measuring the Impact of Corporate Social Responsibility on Earnings Management in Listed Banks of the Iraqi Stock Exchange: The Mediating Role of Corporate Governance
...Show More Authors

The current study is based on previous findings, where corporate governance (CG) significantly increased corporate social responsibility (CSR) to enhance transparency while reducing the tendency of corporate management to engage in earnings management (EM). A sample of 11 Iraqi banks listed on the Iraq Stock Exchange from 2010 to 2020 was selected. The CG was included in the board size and board independence apart from the variables of Chief Executive Officer (CEOs) gender, majority shareholder ownership, foreign ownership, and institutional ownership. The CSR included the wage growth rate, bank contribution growth rate for social security, training programmes, subsidies, environmental protection, and bank compliance with the law. Specifically, EM practices were revealed from the sample. As bank management was not involved in CSR activities, the significant interaction role of CG was not discovered in the relationship between CSR and EM. An insignificant relationship between CG mechanisms (CGMs) and EM was also demonstrated. Summarily, CSR and CG structures were substandard among underdeveloped countries.

Scopus Clarivate Crossref
View Publication
Publication Date
Sat Feb 01 2025
Journal Name
Civil Engineering Journal
On the Impact of Lacing Reinforcement Arrangement on Reinforced Concrete Deep Beams Performance
...Show More Authors

The optimum design is characterized by structural concrete components that can sustain loads well beyond the yielding stage. This is often accomplished by a fulfilled ductility index, which is greatly influenced by the arrangement of the shear reinforcement. The current study investigates the impact of the shear reinforcement arrangement on the structural response of the deep beams using a variety of parameters, including the type of shear reinforcement, the number of lacing bars, and the lacing arrangement pattern. It was found that lacing reinforcement, as opposed to vertical stirrups, enhanced the overall structural response of deep beams, as evidenced by test results showing increases in ultimate loads, yielding, and cracking of

... Show More
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Sat Feb 01 2025
Journal Name
Civil Engineering Journal
On the Impact of Lacing Reinforcement Arrangement on Reinforced Concrete Deep Beams Performance
...Show More Authors

The optimum design is characterized by structural concrete components that can sustain loads well beyond the yielding stage. This is often accomplished by a fulfilled ductility index, which is greatly influenced by the arrangement of the shear reinforcement. The current study investigates the impact of the shear reinforcement arrangement on the structural response of the deep beams using a variety of parameters, including the type of shear reinforcement, the number of lacing bars, and the lacing arrangement pattern. It was found that lacing reinforcement, as opposed to vertical stirrups, enhanced the overall structural response of deep beams, as evidenced by test results showing increases in ultimate loads, yielding, and cracking of

... Show More
View Publication
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sat Feb 01 2025
Journal Name
Civil Engineering Journal
On the Impact of Lacing Reinforcement Arrangement on Reinforced Concrete Deep Beams Performance
...Show More Authors

The optimum design is characterized by structural concrete components that can sustain loads well beyond the yielding stage. This is often accomplished by a fulfilled ductility index, which is greatly influenced by the arrangement of the shear reinforcement. The current study investigates the impact of the shear reinforcement arrangement on the structural response of the deep beams using a variety of parameters, including the type of shear reinforcement, the number of lacing bars, and the lacing arrangement pattern. It was found that lacing reinforcement, as opposed to vertical stirrups, enhanced the overall structural response of deep beams, as evidenced by test results showing increases in ultimate loads, yielding, and cracking of

... Show More
View Publication
Scopus (5)
Crossref (2)
Scopus Crossref
Publication Date
Sat Feb 01 2025
Journal Name
Civil Engineering Journal
On the Impact of Lacing Reinforcement Arrangement on Reinforced Concrete Deep Beams Performance
...Show More Authors

The optimum design is characterized by structural concrete components that can sustain loads well beyond the yielding stage. This is often accomplished by a fulfilled ductility index, which is greatly influenced by the arrangement of the shear reinforcement. The current study investigates the impact of the shear reinforcement arrangement on the structural response of the deep beams using a variety of parameters, including the type of shear reinforcement, the number of lacing bars, and the lacing arrangement pattern. It was found that lacing reinforcement, as opposed to vertical stirrups, enhanced the overall structural response of deep beams, as evidenced by test results showing increases in ultimate loads, yielding, and cracking of

... Show More
Scopus (5)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Mar 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Asphaltenes Removal on the Kinetics of Iraqi Reduced Crude Oil Hydrotreating
...Show More Authors

View Publication Preview PDF
Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Motivations of Volunteers in Jordan: An Exploratory Study Based on a Sample of University Students within the Context of their Social Relations
...Show More Authors

Volunteerism is an element included in many human cultures. It represents a positive cooperative act between individuals and groups. It expresses the social value systems. As a social phenomenon, it develops in societies according to innumerous circumstances and conditions. This study uses a functional approach that assumes that volunteering performs six functions for volunteers. Namely, we assume that volunteering (1) creates a sense of protection (2) meets significant cultural values (3) improves professional status of volunteers, (4) strengthens their social relationships, (5) helps them achieve a better understanding of life, and finally, (6) enhances their outlook and self-esteem. The central aim of the study is to discuss these fun

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role of the integration of the knowledge economy and international accounting in achieving sustainable development
...Show More Authors

     The current environment is witnessing several developments as a result of the changes  taking place in all areas of economic, social , political and legal that led to the transformation of the industrial economy , which depends based on quantitative production to a knowledge economy which relies based on information and knowledge , as the central pillar of this economy during the trading  of  these information and knowledge between all individuals in general and decision makers , in particular, through information and communication technology of computers and the Internet to achieve sustainable human development in the social dimension.         &

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
The role of Hajjaj bin Yusuf Al - Thaqafi in the linguistic reform of the Holy Quran
...Show More Authors

During his tenure in Iraq, al-Hadjjaj bin Yusif undertook administrative and economic reforms as well as linguistic reform.

The efforts exerted by Abu al-Aswad al-Dawali to control the reading of the Holy Quran were not sufficient, so the melody and error continued and became more pronounced, especially since the letters were written until then without any distinguishing features.

Al- Hadjjaj bin Yusuf realized the seriousness of the continuation of these errors and what he talked with the days of the causes of division and disagreement between the Muslim community ordered his book to put these suspicious characters marks was at the head of the book Nasr bin Asim and Yehi bin Muammar

View Publication Preview PDF
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The impact of cultural dimensions in nursing performance
...Show More Authors

  Abstract

          The  cultural contrast is considered of the essential subjects in the field of administration of international businesses which have great and effective role for representation in one social system for the individuals have various belongings, and the nursing performance is considered  an essential basic for health care, thus  a discussion for two variables have  done to formulate the intellectual frame for this research which are( the cultural contrast and the nursing performance). depended a questionnaire as a research tool by(90) he/ she nurses of the Iraqis and the arrivals( the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 01 2026
Journal Name
Proceedings Of International Conference On Applied Innovation In It
Study the Role of Signaling Pathway Ligands (WNT5A and TGF-β3) in Osteoporosis: A Cross Sectional Study in Iraqi Cohort
...Show More Authors

Osteoporosis is a prevalent systemic metabolic disorder characterized by a reduction in bone mass and bone density, damage in microstructure of bone tissue, and raised bone fragility causing of fracture susceptibility. This study included 189 Iraqi adults aged 45–75 years, evaluating serum levels TGF-β3 and WNT5A across three groups: healthy individuals (n = 31) as control, those with primary osteoporosis/osteopenia (n = 61), and with comorbidity-related osteoporosis (linked to β-thalassemia, parathyroid disorders or diabetes; n = 97). Among those, β-thalassemia-associated osteoporosis patients showed the most distinct decrease in bone mineral density (0.57 ± 0.078 g/cm², p < 0.0001) along with marked increases in WNT5A (0.89 ± 0.68

... Show More
View Publication Preview PDF
Scopus