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. Specifica

    The emergence of COVID-19 has resulted in an unprecedented escalation in different aspects of human activities, including medical education. Students and educators across academic institutions have confronted various challenges in following the guidelines of protection against the disease on one hand and accomplishing learning curricula on the other hand. In this short view, we presented our experience in implementing e-learning to the undergraduate nursing students during the present COVID-19 pandemic emphasizing the learning content, barriers, and feedback of students and educators. We hope that this view will trigger the preparedness of nursing faculties in Iraq to deal with this new modality of learning and improve it should t

     The water quality index was used for the evaluation of the quality of water, as well its impacts on the rotifer abundance, in the Tigris River as it passes through Mishahda City, northern Baghdad. Five sites were selected and samples were collected during October 2019 to September 2020. It was noticed that the index values in most sites have exceeded the upper limits of river waters. The values ranged from 40 (Poor) to 45 (Marginal) in all sites. While, the values were from 42 (Poor) to 65 (Fair) during different seasons. As for drinking usages, the results demonstrated poor or undrinkable (31-40) water in all sites. Meanwhile, the values ranged from 39 (Poor) to 56 (Clear) in regard to seasons. The index values

Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

A new turbidimetric-flow injection method is described for the determination of chlorpromazine HCl in pure and pharmaceutical preparation. The method is characterized by simplicity, sensitivity and fast, it is based on formation of ion pair compound between chlorpromazine HCl and Potassium hexacyanoferrate(III) in an acid medium for the formation of greenish yellow precipitate. This precipitate was determined using homemade Linear Array Ayah 5SX1-T-1D continuous flow injection analyser. Optimum concentrations of chemical reactants, physical instrumental conditions have been investigated. The linear dynamic range of chlorpromazine HCl was 3-30 mmol.L-1 while correlation coefficient (r) was 0.9929 and percentage linearity (%r2) C.O.D was 9

Objectives: To evaluate the effect of vitamin D3 local injections on apical root resorption, alveolar bone integrity, and chair-side time following three and six months of canine retraction. Subjects and Methods: Seventeen adult patients (18-35 years old) of class I and II malocclusions were recruited, who required bilateral maxillary 1st premolars extraction before starting maxillary canines retraction. The experimental side received 25 pg dose of vitamin D3 injected locally into the distal periodontal sulcus of the canine (before force application) every three weeks, while the control side received retraction force only. Periapical radiographic evaluation was conducted after 3 and 6 months of the start of canines' retraction. Results: At

            Time is very important in educational institutions. It is also one of our contemporary problem ‚as time is a clear – cut and limited factor‚ it demands that administrators should monitor it by administering and monitoring the principles of time.

Hence‚ the researcher attempts to identify the skills of administrating time and the reasons that cause the waste of time of the Heads of Departments at university of Baghdad.

Significance  of the research:

Time is very important to all educational administrators and one of them is the institutions of Higher education. One of the

  In this research study, I tried to trace the epic effect to learn how it was understood and how it was used. Following the descriptive and analytical approach in the research, the first chapter dealt with a presentation of the methodological framework of the problem, the goal, the limits of the research, the importance and the need for it and the definition of terms, as well as the theoretical framework which consisted of two topics, including the impact of the epic theater on the world theater and the second the effect of the epic theater on the Arab theater, This came by tracing the epic impact on the world stage of the Greeks, the Middle Ages, the Renaissance, and the Arab theater of the twentieth century.
As for the second