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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
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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.

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
La traducción de LJI ,Robinson Crusoe en la imaginación de los niños . Infants' literature (Robinson Crusoe) in children's imagination
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Resumen

      La literatura infantil es uno de los géneros literarios que incluye varios estilos de la prosa, cuento,  poesía etc. Ha florecido en el siglo XX con la aparición de los autores que dedicaron la mayor parte de su tiempo para escribir sus composiciones para los niños, tomando de las leyendas y las historias populares y religiosas a fin de hacerla sencilla para ser correspondiente con sus edades. La traducción de la literatura infantil lleva a ampliar los horizontes y los conocimientos de los niños cuando conocen las costumbres y las tradiciones de los pueblos. Se sabe que hay muchas dificultades respecto al proceso de la traducirían en cuanto a la comprensión de l

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Nonlinear Analysis And Applications
Big data analysis by using one covariate at a time multiple testing (Ocmt) method: Early school dropout in iraq
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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Comparison between Reference Infliximab (Remicade) and its Biosimilar (Remsima) in Patients with Ankylosing Spondylitis: A Field-based Pharmacoeconomic Study
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Background: Ankylosing spondylitis is a chronic inflammatory disease that mostly involves the spine and sacroiliac joints. It is associated with a decreased quality of life. Biological medicines such as infliximab and its biosimilar are the mainstay treatments for active ankylosing spondylitis.

Objective: The study objective was to conduct a pharmacoeconomic study comparing the cost-effectiveness of the reference infliximab with its biosimilar in ankylosing spondylitis patients visiting public hospitals.

Subjects and Method: This is a two-center pharmacoeconomic study performed at two large teaching governmental hospitals in Baghdad, Iraq, which s

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Free Convection in an Inclined Concentric Annular Square Cavities Filled With Porous Medium and Heated By Non-Uniform Temperature
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A numerical study of the two-dimensional steady free convection flow in an inclined annulus between two concentric square cavities filled with a porous medium is presented in this paper for the case when the side outer walls are kept with differentially heated temperature while the horizontal outer walls and the inner walls are insulated. The heated wall is assumed to have spatial sinusoidal temperature variation about a constant mean value. The Darcy model is used and the fluid is assumed to be a standard Boussinesq fluid. For the Cartesian coordinate system, the governing equations which were used in stream function form are discretized by using the finite difference method with successive under – relaxation method (SUR) and are solv

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
SnO<sub>2</sub> doped In<sub>2</sub>O<sub>3</sub> thin films as reducing gas sensors
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Summery<p>This research includes description of the x-ray diffraction, morphology and sensing measurements of SnO<sub>2</sub> doped In<sub>2</sub>O<sub>3</sub> thin films synthesized by pulsed laser deposition method on glass and silicon wafer substrates. In2O3:SnO2 powders were obtained by mixing In2O3 with SnO2 in the desired ratio, and calcination the at temperature 1273 K for 5 hours. SnO<sub>2</sub> doped In<sub>2</sub>O<sub>3</sub> thin films with different ratios (0, 0.01, 0.03, 0.05, 0.07, and 0.09% wt.) were prepared using pulsed laser deposition method. The structural investigation using X-ray diffraction revealed that the mai</p> ... Show More
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Publication Date
Tue May 05 2026
Journal Name
Journal Of Pioneering Medical Sciences
Clinical and Biochemical Indicators Associated with Impaired Kidney Function in Children with Type 1 Diabetes: A Case-Control Study.
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Background: Kidney failure is the leading cause of early death for diabetic patients and is regarded as the most dangerous consequence of the disease. This can only be reversed through early detection and intervention. The incidence of type 1 diabetes, which comprises 5-10 per cent of all diabetic diseases, is rising across the globe with a rate of 15 per 100,000 people per year. Methods: 90 samples were collected and used in this study. Thirty healthy children served as controls (aged 5-15 years), 30 patients with Type 1 Diabetes Mellitus (T1DM, aged 5-15 years) and 30 patients with type 1 diabetic nephropathy (DN), aged 5-20 years). Results: highly significant increase in Urea and Creatinine levels when compared control with DN al

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Publication Date
Thu May 05 2016
Journal Name
International Journal Of Science And Research (ijsr)
Mixed-1,10-phenanthroline with Mn(II), Cu(II),Co(II), Hg(II) and Ni(II) complexes Synthesis, Antimicrobial Activity and Spectroscopic Characterization of Binuclear Schiff Base
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The M(II) complexes [M2 (phen)2 (L)(H2O)2Cl2 ] in (2:1:2 (M:L:phen) molar ratio, (where M(II) =Mn(II), Co(II), Cu(II), Ni(II) and Hg(II), phen = 1,10-phenanthroline; L = 2,2'-(1Z,1'Z)-(biphenyl-4,4'-diylbis(azan-1-yl-1-ylidene))bis(methan-1-yl-1- ylidene)diphenol] were synthesized. The mixed complexes have been prepared and characterized using 1H and13C NMR, UV/Visible, FTIR spectra methods and elemental microanalysis, as well as magnetic susceptibility and conductivity measurements. The metal complexes were tested in vitro against three types of pathogenic bacteria microorganisms: Staphylococcus aurous, Escherichia coli, Bacillussubtilis and Pseudomonasaeroginosa to assess their antimicrobial properties. From this study shows that all the

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Publication Date
Thu Nov 27 2025
Journal Name
Bulletin Of The Chemical Society Of Ethiopia
Synthesis, characterization, dyeing performance, and microbial evaluation of 5-((2,4-dibromo-6-((cyclohexyl(methyl)amino) methyl)phenyl)diazenyl)quinolin-8-ol complexes with some metallic ions
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5-((2,4-dibromo-6-((cyclohexyl(methyl)amino)methyl)phenyl)diazenyl)quinolin-8-ol azo ligand (L) has been synthesized through the reaction of diazonium salt for 2,4-dibromo-6-((cyclohexyl(methyl)amino)methyl)aniline with 8-hydroxyquinoline. The azo ligand (L) was characterized utilizing spectroscopic techniques, including FTIR, UV-Vis, 1H and 13C NMR, as well as mass spectrometry and micro-elemental analysis (C.H.N). Metal complexes containing Co(II), Ni(II), Cu(II), and Zn(II) were synthesized and analyzed through mass spectrometry, flame atomic absorption, elemental analysis (C.H.N), infrared and UV-Vis spectroscopy, along with measurements of conductivity and magnetic properties. The experimental findings suggested that all met

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Publication Date
Sat Sep 23 2017
Journal Name
Oriental Journal Of Chemistry
Synthesis and Antioxidant Ability of some new 6-amino-7H- [1,2,4]triazolo[3,4-b][1,3,4]thiadiazin-3-yl) derivatives bearing 2,6-dimethoxy-4-(methoxymethyl)phenol moiety
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Compound 4-(((6-amino-7H-[1, 2, 4] triazolo [3, 4-b][1, 3, 4] thiadiazin-3-yl) methoxy) methyl)-2, 6-dimethoxyphenol (6) was synthesized by multi steps. The corresponding acetonitrile thioalkyl (7) was cyclized by refluxing with acetic acid to afford 4-(((6-amino-7H-[1, 2, 4] triazolo [3, 4-b][1, 3, 4] thiadiazin-3-yl) methoxy) methyl)-2, 6-dimethoxyphenol (8). Two new series of 4-(((6-(3-(4-aryl) thioureido)-7H-[1, 2, 4] triazolo [3, 4-b][1, 3, 4] thiadiazin-3-yl) methoxy) methyl)-2, 6-dimethoxyphenol (9a-c) and of 4-(((6-(substitutedbenzamido) 7H-[1, 2, 4] triazolo [3, 4-b][1, 3, 4] thiadiazin-3-yl) methoxy) methyl)-2, 6-dimethoxyphenol (10a-c) were synthesized as new derivatives for fused 1, 2, 4-trizaole-thiadiazine (8). The antioxidant

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization and Antibacterial Activities of Ligand Type N2O4 Schiff base and its Novel Complexes with Co(II), Ni(II), Cu(II) and Zn(II) ions.
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The reaction of 2-amino benzoic acid with 1,2-dichloroethane under reflux in methanol and KOH as a base to gave the precursor [H4L]. The precursor under reflux and drops of CH3COOH which reacted with (2mole) from salicycaldehyde in methanol to gave a new type N2O4 ligand [H2L], this ligand was reacted with (MCl2) Where [M= Co (II), Ni(II), Cu(II) and Zn(II)] in (1:1) ratio at reflux in methanol using KOH as a base, to give complexes of the general formula [M(L)]. All compounds have been characterized by spectroscopic methods [1H NMR ( just to the ligand), FTIR, uv-vis, atomic absorption], melting point, conductivity, chloride content, as well as m

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