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.
The human perception of science and knowledge is affected by the personal point of view, thus giving it its religious, mental and emotional dimensions to make that perception an effective tool for realizing the truth comprehensively in the delivery of knowledge to the depths of the human soul. The later is composed of multiple factors, which contributes to the human self-development with dimensions beyond the limits of mental logic and the perception of material and emotional situations. That knowledge in the perception of Islamic virtue, which must characterize each Muslim.
Human beings have been striving for knowledge and the understanding of the universe in which they live. For centuries, mankind has acquired knowledge directly an
A cross-sectional study was conducted on 80 type 2 diabetic patients aged 20-60 years in Baghdad and 20 non diabetic persons as controls. Laboratory assessment of glucose related parameters; Fasting blood sugar (FBS), Glycated hemoglobin (HbA1c), Insulin and Insulin resistance (IR), renal function test; Blood urea, serum creatinine, Calcium (Ca) and Phosphorus (P), Calcium regulating hormones; Parathyroid hormone (PTH), calcitonin and vitamin D, cytokines, Adiponectin and Tumor necrosis factor (TNF-α) and comparison these parameters between patients and controls. The results: a high significant (p˂0.01) increase in FBG level in the patients (211.34 ± 11.20 mg/dl) as compared with control (85.89 ± 3.07 mg/dl). A high significant (p˂0.01
... Show MoreCervical carcinoma represent the second predominant cancer in female and there is a strong correlation between cervical cancer and the infection with high-risk types of HPV and expression the viral oncogenes. EMT is viewed as a vital advance in carcinoma development and ensuing metastasis. To evaluate correlation between the expression of Twist and HPV16 infection in a group of Iraqi patients with cervical carcinoma. A total of forty paraffin blocks included in this study which were divided into 30 sample of cervical cancer infected with HPV16and 10 sample of normal cervical tissues. The samples were subjected to immunohistochemical technique using Anti-Twist2 polyclonal antibody. The obtained data from this study indicate that majority of
... Show MoreThe aim of the study was extraction of arial part of Euphorbia cyathophora constituents with methanol and evaluate its effect on mitotic index and total chromosomal aberration bone marrow cell and spleen cell in mice 200 gm of E. cyathophora fine powder was defatted then extracted by cold maceration 80% ethanol for seven days. The extract was filtered and dried in a rotary evaporator then the dried extract was suspended with water and consecutively extracted using chloroform, ethyl acetate for each. The aqueous layer was then mixed with 100ml methanol. These fractions are dried under reduced pressure to obtain the dry extract. Twenty-four Albino mice were used for the experiment. The animals were divided into four groups: Gr
... Show MoreNitrogen (N) is a key growth and yield-limiting factor in cultivated rice areas. This study has been conducted to evaluate the effects of different conditions of N application on rice yield and yield components (Shiroudi cultivar) in Babol (Mazandaran, Iran) during the 2015- 2016 season. A factorial experiment executed of a Randomized Complete Block Design (RCBD) used in three iterations. In the first factor, treatments were four N amounts (including 50, 90, 130, and 170 kg N ha-1), while in the second factor, the treatments consisted of four different fertilizer splitting methods, including T1:70 % at the basal stage + 30 % at the maximum tillering stage, T2:1/3 at the basal stage + 1/3 at the maximum ti
... Show MoreThe research seeks to find out the extent of the coverage of the Mosul press to the issues of psychological and social effects of the organization "IS" on the community of Mosul, by analyzing the content of the newspapers “Economic City” and “Mosul News”. As well as to stand at the types of psychological and social effects and their repercussions on the Mosul community including figures, statistics and evidence that were covered in the theoretical study of these topics.
This study is the first scientific diagnosis to reveal the size and types of psychological and social effects of the “ISIS” organization through what was monitored by the Mosul press. The study seeks to draw the attention of officials, decision-m
... Show MoreResearch aims to know the impact beyond the defined in the collection. The research community is the second school students at Baghdad University and a research sample (63) students, the number of experimental group (27) students and a control group (30) students. The researcher was rewarded in variable lifetime for students and educational attainment and educational level of the parents and the educational level of mothers. The researcher has developed a test took the number of paragraphs (20). A test was true after it has been submitted to the Group of arbitrators. The test was consistent with test method used and the reliability coefficient (0, 88). Either the statistical methods used by the researcher are: Pearson correla
... Show MoreResearch Summary The aim of the search for knowledge of the effect generative learning strategy in: 1 - Achievement of the second grade. 2 - Systemic thinking for the second grade students when studying the biology. The study sample increased (60) students distributed into two equal experimental and control groups. Prepare the test of 40 pieces of multiple choice type and prepare a test for systematic thinking according to three skills 1. Understand the relationships between the parts of the systemic form and complement the sentences given 2 - complement the relationships between parts of the systemic form 3. Building the systemic form. It was a search result 1- There is a difference of statistical significance (at level 0.05) between th
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