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.
Identity crisis is a dominant literary theme, especially in most Arab women writers’ works. However, it has not been given enough attention from a linguistic point of view. By so doing, the current study intends to fill this gap by analyzing the identity crisis from a pragma-stylistic perspective by examining the writer's style in three purposely selected extracts from Diana Abu-Jaber’s novel Origin (2007). The study aims to examine the identity crisis by using pragmatic and stylistic tools and to explore the effects of Abu-Jaber’s stylistic choices on the readers of her work. To conduct this study, an eclectic model comprising Searle’s speech acts (1979), Brown and Levinson's politeness theory (1987), Leech's model of figur
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The research was limited to those whom Imam Abu Dawood
described in his Sunan as weak, so this research does not include
narrators who carried descriptions indicating weakness such as
ignorance or others, nor does it include hadiths that the Imam
described as weak.
The number of narrators whom Imam Abu Dawood described as
weak has reached six narrators, and my methodology was to
mention the words of Imam Abu Dawood, then transfer the
sayings of other advanced scholars, as well as the sayings of
Imam Abu Dawood in his other books, if any, to show the extent
of compatibility between these sayings.
I have reached the following resul
... Show MoreRepresents the narrative and drama important sources in the serial drama television structure, and the advent of modern narrative techniques within the dramatic structure of the series of television directorial and processors that hired them, form a quantum leap in the level of the emergence of distinct forms of dramatic rely on narrative techniques according to the harmonic fabric is in control of making the form of art. dramatic and running events, but in order to discharge the need to adhere to the basics of drama and adapted within the mediator television capabilities, and narrative to make forms of television series to Atantzm in drift fixed because of the nature of governing structure formalism, this does not mean the existence of
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People are supposed to use language harmoniously and compatibly. However, aggression may characterize much of human communication. Aggression has long been recognized as a negative anti-social issue that prevails in most personal interactions. If it abounds in familial communications, it is more dangerous due to its harmful effects on individuals, and consequently on societies. Aggression refers to all the instances in which we try to get our way without any consideration for others. Moriarty’s novel (2014), Big Little Lies, is argued to represent the patterns of aggressive communications. This study aims to find out the motivations behind aggressive language in familial communication in this
... Show MoreNotes are given regarding new record species of the braconid parasite short note in Iraq. That is Apanteles angalcti it is found to parasitize early larval instaxs of Ectomyslois ceratontae, one of the most serious pests of pomegra- nate fruit.
In this research was the study of a single method of estimation and testing parameters mediating variables (Mediation) in a specimen structural equations SEM a bootstrap method, for the purpose of application of the integrated survey of the situation Marital data and health mirror Iraqi (I-WISH) for the year 2011 from the Ministry of Planning - device Central Bureau of Statistics, and applied to the appropriate data from the terms of the data to a form of structural equation SEM using factor analysis affirmative (Confirmatory Factor analysis) CFA As a way to see the match variables that make up the model, and after confirming the model matching or suitability are having the effect of variables mediation in the model tested by the
... Show MoreA sense of job security for divorced female teachers is one of the basic and very important requirements for enjoying the mental health that a person needs in order to be positive, balanced and productive. job security is one of the important things that workers must feel not only to ensure interaction and harmony between them and officials, but to ensure their satisfaction and increasing their motivation towards work, as job security is one of the most important indicators of job satisfaction and optimism in life, and it leads to the experience of psychological reassurance, which affects the building of individuals' personalities, the development of their intellectual competence and the identification of their psychological characteristic
... Show MoreGroundwater modelling is particularly challenging in arid regions where limited water recharge is available. A fault zone will add a significant challenge to the modelling process. The Western Desert in Iraq has been chosen to implement the modelling concept and calculate the model sensitivity to the changes in aquifer hydraulic properties and calibration by researching 102 observations and irrigation wells. MODFLOW-NWT, which is a Newtonian formulation for MODFLOW-2005 approaches, have been used in this study. Further, the simulation run has been implemented using the Upstream-Weighting package (UPW) to treat the dry cells. The results show sensitivity to the change of the Kx value for the major groundwater discharge flow. Only abo
... Show MoreIn recent years, there is more interest in water sources availability, including groundwater due to an increase in demand for water because of the increasing population in the world, and the water recedes due to climate change also. Therefore, the study of groundwater has required more attention. The aim of the present study is to establish a MODFLOW model in the groundwater modeling system software to simulate the movement of groundwater in the Turssaq alluvial fan which is located in the Qazaniyah city, east of Diyala Governorate. The solid model was used to define the aquifer in the study area. Using the GIS software, mapping and preparing the data needed to create a conceptual model were carried out. The data of the
... Show MoreDiode laser technology is well established for biomedicine applications which demand high-power pulse-wave. They are extensively utilized from medical imaging and testing to surgical therapies and the latest aesthetic processes. For medical therapeutic practices, diode lasers have become the ideal laser source for this particular purpose. In the last previous years, semiconductor laser technology has evolved to produce high-repetitions rate near-infrared pulsed lasers diodes that are dependable, low-cost, portable, and small-weight, about few grams. In this paper, we review the recent development and demonstration of diode laser devices for biomedical applications recorded in the latest years taking into account the power, wavelength, and p
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