In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

The research deals with an important issue that many people are working on, namely the sanctification of the texts on which the timings of the time and the different conditions of the place took place. Do not live up to the ranks of perfection and perfection, and every effort has explanations according to the mind machine, which is not protected by infallibility from error. The great downfall is to put these intellectual efforts in the Bible without separating them from the Word of God. The situation and the place on the adherents of a religion and mixed with the trick of the average individual only to be subject to the words of the teachers of Sharia and docility.

This research aims to analyze the intellectual and civilizational regression that afflicted Iraqi and Arab society due to political and religious tyranny and internal conflicts, which was reflected in the deterioration of human rights values and the absence of equality and justice in dealing with the other religiously, which affected the reluctance of members of religious groups to interact with their national societies and then migrate to Outside, which contributed to a double loss, in terms of the loss of these societies by productive and effective national competencies, and in terms of distorting the image of Islam. The research stressed that the first treatments of this phenomenon are the consolidation of the values of citize

In drilling processes, the rheological properties pointed to the nature of the run-off and the composition of the drilling mud. Drilling mud performance can be assessed for solving the problems of the hole cleaning, fluid management, and hydraulics controls. The rheology factors are typically termed through the following parameters: Yield Point (Yp) and Plastic Viscosity (μp). The relation of (YP/ μp) is used for measuring of levelling for flow. High YP/ μp percentages are responsible for well cuttings transportation through laminar flow. The adequate values of (YP/ μp) are between 0 to 1 for the rheological models which used in drilling. This is what appeared in most of the models that were used in this study. The pressure loss

University campuses in Iraq are substantial energy consumers, with consumption increasing significantly during periods of high temperatures, underscoring the necessity to enhance their energy performance. Energy simulation tools offer valuable insights into evaluating and improving the energy efficiency of buildings. This study focuses on simulating passive architectural design for three selected buildings at Al-Khwarizmi College of Engineering (AKCOE) to examine the effectiveness of their cooling systems. DesignBuilder software was employed, and climatic data for a year in Baghdad was collected to assess the influence of passive architectural strategies on the thermal performance of the targeted buildings. The simulations revealed that the

Abstract

There has been a heated controversy over the role the financial policy plays and how sufficient   it   is   in affording   the   financial   burden. This   burden   is   known as the operational   current expenses   which   the   governments   of   various countries mainly afford,   despite the   discrepancy   in   the   government’s   economic   policy.   After   the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropri

Industrial effluents loaded with heavy metals are a cause of hazards to the humans and other forms of life. Conventional approaches, such as electroplating, ion exchange, and membrane processes, are used for removal of copper, cadmium, and lead and are often cost prohibitive with low efficiency at low metal ion concentration. Biosorption can be considered as an option which has been proven as more efficient and economical for removing the mentioned metal ions. Biosorbents used are fungi, yeasts, oil palm shells, coir pith carbon, peanut husks, and olive pulp. Recently, low cost and natural products have also been researched as biosorbent. This paper presents an attempt of the potential use of Iraqi date pits and Al-Khriet (i.e. substances l

In this research the specifications of Iraqi drinking bottled water brands are investigated throughout the comparison between local brands, Saudi Arabia and the World Health Organization (WHO) for bottled water standard specifications. These specifications were also compared to that of Iraqi Tap Water standards. To reveal variations in the specifications for Iraqi bottled water,  and above mentioned standards some quality control tools are conducted for more than 33% of different bottled water brands (of different origins such as spring, purified,..etc) in Iraq by investigating the  selected quality parameters registered on their marketing labels. Results employing Minitab software (ver. 16) to generate X bar,

Online learning is not a new concept in education, but it has been used extensively since the Covid-19 pandemic and is still in use now. Every student in the world has gone through this learning process from the primary to the college levels, with both teachers and students conducting instruction online (at home). The goal of the current study is to investigate college students’ attitudes towards online learning. To accomplish the goal of the current study, a questionnaire is developed and adjusted before being administered to a sample of 155 students. Additionally, validity and reliability are attained. Some conclusions, recommendations, and suggestions are offered in the end.

Various theories on learning have been developed with increasing frequency in the last
few decades. In tandem with this, Multiple Intelligence theory appeared as a new approach to
education as well as an important theory in the field of language learning. Gardner explains
that all human beings have different intelligence fields and a potential to develop them. These
intelligences are (verbal-linguistic, logical-mathematical, visual-spatial, musical, bodilykinesthetic,
interpersonal, intrapersonal, naturalistic, and Existential).
This study aims at investigating Multiple Intelligences of Iraqi college EFL students. To
achieve the aims of the study, a questionnaire is adopted according to Birmingham model
which incl