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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
Sat Dec 28 2024
Journal Name
Journal Of Physical Education
The Effect of Competitive Exercises Using Physical Performance Tracking Technology (GPS Playertek Plus and Polar H9) on Developing Speed in Iraqi Premier League Football Players
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Football is one of the most important team sports, practiced by men and women, young and old, across various age groups. The physical development in this sport can be attributed to athletic training and modern technology, which have contributed significantly to advancing the sports field in general. Outstanding performance in football requires precise and quick physical abilities, closely tied to the competitive nature of the game. Speed is fundamental in football, making the use of technologies such as GPS tracking devices and heart rate monitors essential in both training and matches. This study aims to develop the speed of Al-Talaba SC players in Baghdad using a scientifically-based approach to improve their performance. The impo

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Publication Date
Sat Jun 01 2019
Journal Name
Telematics And Informatics
Corrigendum to “Modelling the utilization of cloud health information systems in the Iraqi public healthcare sector” [Telematics and Informatics, 36 (2019) 132–146]
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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
The Effect of The Electrochemical Deposition Potential Variation on The Coating of Hydroxyatite on Commertialy pure Titanium (CpTi) and Ti-6Al-4V Alloy
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In this research we investigated the corrosion behavior of the commertialy pure titanium and Ti-6Al-4V alloy that coated with hydroxyapatite by electrochemical deposition with applied voltage (6,9,12) Volt from aqueous solution containing Ca(NO3)2.H2O =7.0 gm/l , (NH4)2HPO4 =3.5 gm/l , Na(NO3)2 = 8.5 gm/l in order to improve the bonding strength of hydroxyapetite and medical metals and alloys and increasing the biocompatibility. The coating layer morphology was investigated by XRD, Optical microscope , and SEM tests, the corrosio tests was made by use senthesys simulated body fluid (SBF) , and we found that the propreate voltage for coatint on Ti was 9 Volt and for Ti-6Al-4Vwas12Volt.

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Publication Date
Thu Sep 01 2016
Journal Name
Injury Prevention
The effectiveness of injury prevention program on reducing the incidence of lower limb injuries in adolescent male soccer players
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The highest incidence of injury is seen in adolescent playing pivoting sports such as soccer, basketball, and handball. Objective: To examine the effectiveness of a neuromuscular prevention program in reducing knee and ankle injuries in adolescent male soccer players.

Publication Date
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
On the Use of the First-Person Pronoun ‘we’ in Final-Year Master Projects of South Algerian EFL Students
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Literature on the use of the first-person pronoun in abstracts and conclusion sections of final-year projects is limited. In case of Algerian Master students, it is too scant. The present paper aims at filling this gap through a study concerned with students’ and engagement in their final projects (memoirs). This quantitative study examines the use of “we” and its various types, “our- us-I, my, the researcher” in memoirs chosen at random from the d-space portal of the University of Adrar, southern Algeria. Sixty-five papers, submitted in the fields of Linguistics or didactics between 2015 and 2020 and representing nearly half of the whole memoirs’ depository at the library’s d-space, constituted the corpus of study. The des

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Publication Date
Sun Jan 01 2012
Journal Name
Iraqi Journal Of Science
EFFECT OF LAND DEGRADATION DEGREE ON THE LAND COVER TYPE USING GIS TECHNOLOGY IN THE WEST OF BAGHDAD/IRAQ
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In this study is the phenomenon of desertification risk assessment in the Abu Ghraib area west of Baghdad/Iraq, which has an area of about (384.168 km 2), that the annual mean temperature is more than (22 C). Rainfall was low, ranging from the (200 mm) per year for Iraq and (2.82) mm per year of the study area* temperature is high and evaporation is also high (mm 7.73) per year*, so the climate in general of the dry type and the system of soil moisture is the kind of Aridic (Torric). To this study was to identify three indicators to monitor for the period from 2001-2005 using GIS and these indicators are (soil, groundwater and the nature of land use), using ArcGIS 9.1. The results showed that the risk of desertification was part of the leve

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Publication Date
Sat Mar 14 2026
Journal Name
Journal Of Physical Education
The Effect of Using Teaching Aid on the Development of Straight Forehand and Backhand Shot Performance in Lawn Tennis
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The problem of the research lies in finding aiding means that improve and facilitate learning artistic skills during the main part of a teaching sessions due to their great importance in developing the accuracy of forehand and backhand skills in tennis. Players are usually faced with difficulties at the beginning of learning due to lack of coordination in ball striking thus including a teaching aid will have a positive effect on learning some forehand and backhand skills. The research aimed at designing exercises using teaching aid in tennis as well as identifying the effect of these exercises on the accuracy of performing forehand and backhand shots in tennis. The researcher used the experimental method on (38) tennis players from Al Zewra

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Experimental and numerical study of the bulb's location effect on the behavior of under-reamed pile in expansive soil
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Abstract<p>In this experimental and numerical analysis, three varieties of under-reamed piles comprising one bulb were used. The location of the bulb changes from pile to pile, as it is found at the bottom, center, and top of the pile, respectively. <italic>PLAXES 3D</italic> was used to conduct the research. In expansive soil, the under-reamed piles were 350 mm long, with the pile tip in dense sandy soil. The experiment was carried out in both saturated and unsaturated circumstances. The influence of the bulb location on the pile's bearing capacity for vertical and lateral loads, as well as the amount of swelling pressure and upward movement owing to swelling, was investigated. The re</p> ... Show More
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Publication Date
Tue Mar 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Resin Infiltration and Microabrasion on the Microhardness of the Artificial White Spot Lesions (An in Vitro Study)
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Background: White spot lesion is the first visible sign of dental caries that is characterized by demineralized lesion underneath an intact surface. Several studies demonstrated that they could be treated using noninvasive techniques like the use of fluoride or casein phospho-peptide and amorphous calcium phosphate. Improvement in aesthetic outcomes by covering the demineralized enamel is one of the advantages of the use of resin infiltration and opal-ustre microabrasion, which are two new techniques that had been used for treatment of white spot lesion. The purpose of this study was to evaluate the impact of resin infiltration and microabrasion in the microhardness of the artificial white spot lesions at various depths. Material and method

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Publication Date
Sat Mar 14 2026
Journal Name
Modern Sport
Effect of training on anaerobic endurance according to the average efficiency in the development of physical players Wrestling Judo
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Wrestling Judo, one of the sports that have seen greatdevelopment in recent years in the world, requiring preparationphysically special, which is to be determined physical aptitude of thebad functional efficiency of the heart and lungs, Efficient physicalclosely linked to the ability of the player performance, as the physicalaptitude to play an important role the possibility of control over theaspects and physical skills during training and competition.The study aims to determine the effect of training on anaerobicendurance according to the average (30-60 sec) in the development ofphysical aptitude for judo players. Used a much more extremeexperimental method on a sample was Blaabat national teamwrestling judo and numbers of 16 for the play

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