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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
Thu Aug 01 2024
Journal Name
Egyptian Journal Of Aquatic Biology And Fisheries
Climate Changes and Their Impact on Phytoplankton and Physicochemical Properties of the Tigris River, Baghdad, Iraq
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The study was conducted in the Tigris River in Baghdad during May 2021 until March 2022 to follow the impact of climate change, rising temperatures, and the presence of pollutants on the dynamics of phytoplankton and some physicochemical variables from four sites. The results showed that the climatic conditions during different seasons, in addition to the nature of the sampling sites, have a clear and significant impact on the studied traits and, in turn, affect the phytoplankton community. The highest average temperature (30.67 ˚C) was recorded; the pH values ranged between 8.70 & 6.75; the electrical conductivity (1208.18-770.11 µS/cm ) and the total dissolved solids (TDS) (778.95- 439.49 mg/L) were evaluated. Upon measuring

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Publication Date
Sun Oct 19 2025
Journal Name
Lecture Notes In Networks And Systems
The Impact of Black Marketing on Purchasing Decisions: An Exploratory Study Using AI-Driven Analytical Tools
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Publication Date
Fri Jan 15 2021
Journal Name
Int. J. Agricult. Stat. Sci.
THE IMPACT OF PLOWING DEPTH AND SOIL MOISTURE ON SOME TECHNICAL INDICATORS AT USING DISK PLOW
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An experiment was carried out in a field in Husayniyah sub-district of the Holy Karbala Governorate. The research included studying the impact of the plowing depth and soil moisture on some technical indicators when using the disc plow. The 80 hp New Holland tractor was used in this experiment. Two factors were studied, the first factor is the soil moisture (12- 9%), (16-13%) and (20-17%) and the second factor was the depth of tillage (10-13) cm, (15-18) cm and (20-23) cm, which represented the secondary blocks. Bulk density, percentage of slippage and drawing force were studied. The field trials was conducted according to Split blocks in a randomized complete block design in three replicate. Consequences showed (according to the conditions

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Publication Date
Sun Oct 21 2018
Journal Name
Al–bahith Al–a'alami
The credibility of the official government spokesman to the Iraqi public / Survey Study
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The official spokesperson considered responsible for the transmission of information and communication messages that convey the government’s view on the various political and economic issues that affect the public opinion towards the performance achieved by the various governmental institutions and for the purpose of communicating with the media in a positive and effective manner, a number of institutions in the world in general and in Iraq in particular have nominated a spokesman to coordinate the efforts and the dissemination of news and the preparation of press conferences to contribute to the achievement of a positive and effective level between the government and the media, so this study has tackled to deal with the credibility of

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Role of School Administration in Achieving Educational and Learning Goals as Seen by Educational Supervisors in the Stage of Basic Education
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This study aimed to identify the role of school administration in achieving educational and learning goals from the point of view of educational supervisors in the stage of basic education. The descriptive method was adopted. As for the sample size, it has reached (59) educational supervisors. A questionnaire consisting of 29 paragraphs divided into four areas was used. The data were statistically analyzed on the Chi-square test, the percentage, and the mono-variance analysis. The result showed that the school administration contributes to achieving educational goals. It also works to solve problems in democratic ways, and in modern methods, there are differences in the criteria for choosing the headmaster. The study recommended that sch

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
The Effect of Leptin Level in Pregnancy Complicated by Intrauterine Growth Restriction on Neonatal Outcome, in an Iraqi Center
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Background: Fifteen percent of small for gestational age are small as a result of fetal growth restriction, which could be due to maternal, placental or fetal factors. It is an important clinical problem associated with increase perinatal mortality and morbidity. Leptin is a protein that produced by many tissues including the placenta (syncytiotropholoast). Dysregulation of leptin metabolism may be implicated in preeclampsia and IUGR pathogenesis.
Aim of the study: To study the trend of leptin level alteration in maternal serum and cord blood in pregnancies complicated by fetal growth restriction and its relation with fetal outcome.
Methods: An Analytic, cross- sectional study conducted in Al-Elwyia Maternity Teaching Hospital and

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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
Studying the Impact Strength of Layered Denture Base Resin
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This paper displays the effect of uncoated and coated chopped carbon fibers with alumina Al2O3 or Tri calcium phosphate (TCP) on the impact strength of acrylic poly methyl methacrylate (PMMA) denture base resin. To improve bonding between carbon fibers and coating materials powders, the surface of carbon fibers has been treated with Para amino benzoic acid (C9H10N2O3) and poly vinyl alcohol (PVA) was also used. The morphology of the coating layers has been examined by field emission scanning electron microscope (FE-SEM). From the results, PMMA reinforced with uncoated chopped carbon fiber has high impact strength value but still have bad aesthetic.  Samples prepared b

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Social Loafing and its Relation to the Personality Traits of Kindergarten Teachers: ابتسام سعيد احمد
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The research seeks to know the social loafing of kindergarten teachers and their relation to personality traits. In order to achieve the research objectives, the researcher constructed the social loafing scale, which she applied to kindergarten teachers. The scale consists of (22) paragraphs. It has good credibility and stability. The coefficient of stability (85.0) was the retest method and (81.0) Alpha Cronbach equation. In addition, the researcher has adopted (Raymond Cattel) personality traits scale, which has been adapted to the Arab environment (Abdel Rahman and Abu Abada,1998), The scale consists of (39) paragraphs, and enjoys the apparent honesty. The measure of social loafing and the measure of personality traits was applied to

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Figure role in highlighting and content in the technical poster
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The poster is one of the means which can be communicate with others through it, to transfer ideas that the designer want to focus on, for its importance to accomplish the poster. It’s a visual mean contact aim to submit an idea to the audience to get a clear idea, and that would be through the shapes and subject to submit the idea. Depend on that our goal in this study is to find out, what follows:1-Finding the relationship between the shape and the idea.And the study comes up with several results, like:1-The drawings that contain themes connected with what the designer want to achieve, through the clearness of idea and to make those elements clear by putting more elements to surround the main shape.2-To assure that the strong connecti

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Publication Date
Thu May 02 2019
Journal Name
University Of Anbar Sport And Physical Education Sciences
The Effect of the Exercises of Retrieving the ball from the Net on the Development of the skill of Defending the stadium in the Volleyball
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QA Sarhan, University of Anbar Sport and Physical Education Sciences, 2019

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