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

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

Women are considered the real power to build societies, as they are half of society, and it is their responsibility to raise generations، as human history testifies to the recording of great names with their giving and achievement in various scientific, social and humanitarian disciplines. Because of the importance of women in our lives, society must give them special care, whether at home or within the community structure to which they belong, so that they contribute to the image that brings about a transformation in the public scene, as well as providing them with support to take charge of bringing about change themselves, and this explains the interest of the press at all levels. Women's issues and topics through various journal

CuInSe2 (CIS)thin films have been prepared by use vacuum thermal evaporation technique, of 750 nm thickness, with rate of deposition 1.8±0.1 nm/sec on glass substrate at room temperature and pressure (10-5) mbar. Heat treatment has been carried out in the range (400-600) K for all samples. The optical properties of the CIS thin films are been studied such as (absorption coefficient, refractive index, extinction coefficient, real and imaginary dielectric constant)by determined using Measurement absorption and transmission spectra. Results showed that through the optical constants we can made to control it is wide applications as an optoelectronic devices and photovoltaic applications.

Praise be to God who has guided us, and we would not have been guided had it not been for the guidance of God Almighty. The life of the Commander of the Faithful, Imam Ali bin Abi Talib, peace be upon him, represented the highest meanings of sacrifice, redemption, courage, heroism, patience, altruism, and truth, which were embodied in his unique personality, whose counterpart is rare, if not unparalleled in history. Except for the person of the Holy Prophet Muhammad (may God bless him and his family and grant them peace). In this research, we have presented pictures from the life of Imam Ali bin Abi Talib (peace be upon him), as we have clarified his life, upbringing, conversion to Islam and his ma

The research Concentrates on modern Variable in the organizations that is 6 sigma. The field study is two of Iraqi industrial organizations, The first is state company of …………… , the other is the state company of ……

The problem of the research determines some questions and hypotheses, The data was Collected by question air, which contains 5 dimensions and (10) critical Successful factories  . 

The sample contains (42) who Works in that organizations. The points out many conclusions. The main of it, there is significant differences among the two organizations Then The research concluded with a number of important recommendations serve it's objectives .

In this research study Hardness (shore D), Water absorption,
Flexural, Impact Test, and Fracture Toughness of polymer nano
composites. The polymer nano composites based on unsaturated
polyester resin reinforced with Kevlar fibers (K.F). The samples are
attended by hand lay – up method according to (Rule mixture) for
various volume fractions of unsaturated polyester resin, fiber and
carbon nanotube. The polyester resin was matrix strengthened with
3% volume fraction from Kevlar fiber and (0.5%, 1%, 1.5%, 2%)
volume fractions of carbon nanotube. The water absorption, hardness
(shore D), flexural test, impact test and toughness fracture properties
were studied. Results showed that the water absorption increas

With the growing number of Internet users, public and private arts activities have become increasingly popular. Adolescents have begun to establish aesthetic taste and new cultural values. This category is the most affected one by the published images and ideas especially in the social networking space and specifically the Facebook. It is the most important problem in their cultural composition. This research aims to detect the problems of social networking sites in nurturing the aesthetic taste of adolescents. The researcher used the analytical descriptive approach to obtain accurate information describing the current situation or depicting the social reality of adolescents. The research concluded that the public discourse in social med

The effect of Wood Flour addition to the gamma alumina powder used in the preparation of gamma alumina (ɤ-Al₂O₃) catalyst carrier extrudates on the pore volume and BET surface area physical properties was investigated. Two parameters which are size of wood flour particles and its quantity were studied. The sizes of wood flour particles used are 150 µm, 212 µm and 500 µm and the weight percentage added to the gamma alumina powder during the preparation of the extrudates are (1%, 3%, 5% and 10%). The results showed that the addition of wood flour to the gamma alumina powder in order to get gamma alumina extrudates used as catalyst carrier is one of the successful methods to improve the pore volume

The present study was investigated the activity of aqueous extract from Cinnamomum cassia bark on the blood glucose levels in healthy and diabetic rats induced by Streptozotcin (STZ). In healthy rats the blood glucose levels were slightly decreased after six hoursof single oral administration with dose (25 mg/kg) of body wight, as well as four weeks after twice daily repeated oral administration of aqueous extract of Cinnamomum cassia bark. In streptozotocin induced diabetic rats we absorved high significant decreased (p<0.05) in blood glucose levels, after four weeks of oral administration of aqueous extract (25 mg /kg ).And blood glucose levels seems to be normal after the period of treatment .Glibenclamide used as standard drug to com