The sustainable development according to the United Nation, listed firms throughout globally now routinely provide sustainability data. However, there is not enough information on Sustainability Performance Quality (SPQ) in the majority of emerging economies, including Malaysia. This study looks at how the SPQ of the top 100 Malaysian-listed businesses is affected by factors as connected with corporate governance (e.g., board meeting, board size, and board ethnic diversity). Utilizing 500 firm-year data, a longitudinal sample of 500 nonfinancial firms on the Bursa Malaysia for 2015-2019 is employed in this study. The findings from the analysis using the panel regression demonstrated that: ethnic diversity and board size has a positively significant impacts on SPQ of thee chosen enterprises. However, board meeting has a significant but negative influence. The descriptive study found that the average SPQ is 26%, which has to be improved despite the significant relationship pointing to a development in the calibre of sustainability disclosures. Bursa Malaysia’s necessary regulatory improvements and an effective board might result in this outcome. In addition, the study poses to develop a policy for the firms, stakeholders, government and regulators so as to rise the disclosure standard of corporate sustainability. Also, gaps are filled in the study by providing empirical evidences and new insights on the significance of board meeting, board ethnic diversity, and board size in the Malaysian firms’ sustainability disclosure – with the least attention for empirical research.
The utilization of artificial intelligence techniques has garnered significant interest in recent research due to their pivotal role in enhancing the quality of educational offerings. This study investigated the impact of employing artificial intelligence techniques on improving the quality of educational services, as perceived by students enrolled in the College of Pharmacy at the University of Baghdad. The study sample comprised 379 male and female students. A descriptive-analytical approach was used, with a questionnaire as the primary tool for data collection. The findings indicated that the application of artificial intelligence methods was highly effective, and the educational services provided to students were of exceptional
... Show MoreIn the early 1990s, as the beginning of the new unilateral leadership of global power by the United States, a new climate of rivalry emerged between revolutionary jihad and national jihad. Al-Qaeda has played on both sides to promote its agenda in support of global jihad. The veteran Afghan warriors returned to the Arab world after the play against the Soviet army "infidel" in Afghanistan after the Soviet invasion of Afghanistan in 1979 and until the disintegration of the Soviet Union in 1990. The Arab world is looking for roles to attract international forces seeking to implement specific projects that need a combat tool . Al-Qaeda has tried to exploit national conflicts and the emergence of sectarian political streams in the Middle Eas
... Show More
Abstract
The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users of financial statements who depend on reported earnings in their deci
... Show MorePurpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration. Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance. Design/methodology/approach: To investigate the effect of information technology; we the valu
... Show MoreMany economic entities working in multiple industrial fields suffer fromlow techniques in using modern administrative means in their works. The mostused tool in measuring required procedures is to adopt and use quality costs. inspite of complications and bronchial of operations in construction projects, Theresearcher was able to find a structure to quality costs according to traditionclassification (prevention, Appraisal, failure) which enables the calculation ofthese costs and then analyze results and setting standards which can beimplemented in evaluating strategic performance for targeted project. and theforge research in theoretical fly to quality and costs concerning it inconstruction section , as well as strategically performance a
... Show MoreTotal Quality Assurance Concept have appeared in Higher Education Institutions as a result of the continuous criticism for the lower quality of the outputs of these institutions and their inappropriacy to the needs of the job market. The faculty, i.e. teaching staff member, is one of the most important output for his/her responsibility to achieve the stated goals in higher education. This represents a problem that may influence the construction of society which has to limit his tasks, responsibilities, and competencies that should be found in a faculty, and evaluating his teaching profession in light of the prerequisites of the century to become an input to achieve quality assurance in Higher Education. Therefore, the present study aims
... Show MoreOnchocerciasis is an infection with cutaneous, ocular and systemic manifestations caused by the filarial nematode Onchocerca volvulus, which is transmitted by the bite of various species of the anthropophilic blood-sucking Simulium vectors (black flies). Onchocerciasis is endemic to the savannahs and rainforests of subequatorial Africa and in some countries of the Arabian Peninsula, notably Yemen and Oman, and in Central America, and the Amazon basin of South America. Onchocercomas, which can be defined as subcutaneous fibrous nodules containing adult worms, are among the variable clinical manifestations of this infestation; they are either superficial or deep and usually located over bony prominences. In this paper we report a case of an o
... Show MoreAim of the Study: The paper aims at identifying the extent of the role of strategic leadership represented by its four dimensions (administrative, transformational, political, moral) in fulfilling the requirements of university governance (Context, message and Goal, Management orientation, Independence, Issue, Sharing)
Methodology: A survey is applied to (107) members of the teaching staff at the college of Administration and Economics/ University of Mosul. To achieve the goals of the study, the researcher makes use of a number of tools such as: questionnaire, statistical tools and methods (repetitions, perce
... Show MoreSpinal dysraphism is the incomplete fusion of the neural arch, which can be seen as an occult or open neural tube defect. Meningoceles are a form of open neural tube defect characterized by cystic dilatation of the meninges containing cerebrospinal fluid without the involvement of neural tissue. Neurosurgical intervention is necessary in the newborn period since survival in advancing ages is often impossible. Therefore, meningoceles are rarely reported in adulthood. Here, we discussed a case of a 23-year-old female who presented with a meningocele in the lumbosacral area since birth, which had not been operated on. Surgical management and intraoperative findings are also discussed.