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 Social life contain an important side from the inherited Civilization to any
nation, is distinguished by activity and zeal. The old Indian is characterized with
closed and solidify socilal systems. This state had its influences on the activities of the
social movment. It astonished the conquered mushins – Arab to the India from the end
of the first centuny A.H we tried to change it by good works and made them become
aware, so this made radical active in the social India in Islamic period which is form
humanbeing nobilitie and their active deal in the society.

The subject of youth care of important issues in view of what constitutes the importance
to the development of societies in general and as much as enjoy young people in any society
are good psychological health and agree psychosocial be healthy to be effective to invest their
energies and their potential for the progress of that society and development of the social
aspects and economic. The universities of the most important educational institutions that
provide care for young people, they are as well as providing information and expertise
necessary to prepare young people for life and the development of mental abilities, they are
different activities that will satisfy their needs physical, psychological, social and

Research Summary

Praise be to God, and may blessings and peace be upon the Messenger of God. As for:

The Noble Qur’an is the constitution of life, and a comprehensive educational approach that deals with individuals comprehensively, as it organizes worldly and eschatological life, and it is a curriculum concerned with organizing life starting with individuals and the family until the establishment of states, and from its comprehensiveness is reform, guidance and establishing boundaries. They have a disease in their hearts. They are exposed to this and are trying, by falsehood, to subjugate the Islamic world with man-made laws set by the West. Their aim is to distance people from

The current research aims to identify the level of digital skills of kindergarten teachers, identify the level of professional competence of kindergarten teachers, as well as to identify the relationship between digital skills and the professional competence of kindergarten teachers. The current research was determined by kindergarten teachers in the second Baghdad / Karkh Education Directorate for the academic year (2021-2022). The research sample consisted of (100) teachers chosen in a simple random way. To achieve the objectives of the research, the researcher developed a digital skills scale of (20) items and a scale of professional competence consisting of (22) items. The results revealed that kindergarten teachers have a high level

This study aimed to explore The Degree of Practicing of the Sixth Primary Social Studies’ Teachers in Iraq for the Principles of Active Learning from their Point of view

The study society consisted of 230 male and femalesocial studiesteachers’ subjects for the sixth primary grade in Al-Anbar General Directorate of Education. 160 of them were selected to represent the sample of the study with a percent of (70%) from the original society. To achieve the aims of the study, the researchers prepared a questionnaire consisting of (43) items which represented the active learning principles. The validity and stability of the tool were verified. The researchers used the descriptive approach to suit the objectives of this study. &

Abstract                                                                                                            

Environmental data (whether pre-emptive or responsive perspect

Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

          The research aims to determine the impact of Human Resources Accounting (HRA) on employee’s performance. The research’s problem was embodied in the lack of interest in HRA, which was reflected on the performance of employees in the Ministry of Education; the research adopted the descriptive-analytical approach, and the research community included the directors of departments and people at the headquarters of the Ministry of Education. The sample size was (224) individuals from the total community of 533. The questionnaire was adopted as the main tool for collecting data and information, as well as the interviews that were conducted by the researcher. In order to analyze t