The main objective of controlling companies Concentration is to prevent their potential anti-competitive effects on the competitive structure of the relevant market, in order to protect freedom of competition in it. In this context, it is necessary to verify that these operations do not impede effective competition or reduce it significantly by making it less than it was before, it is necessary to Anticipate all the effects In order to achieve the goal of controlling on it and revealing their potential restrictive effects. So there must be Auditing Norms that enable the authorities entrusted with the protection of competition and the prevention of monopolistic practices to evaluate these effects and determine their positive and negative aspects. This study sheds light on the Controls on Companies Concentration by studying American and European law and comparing it with Iraqi law.
It highlights the importance of research through its focus on the assessment of tax for settling accounts Mmakhr medicines and annual statement controls and its role in determining the taxable income of the real tax Mmakhr drugs and achieve tax equity through tax settling accounts. The tax authority relies annual controls laid down by the tax settling accounts for Mmakhr medicines despite their inclusion bookkeeping business No. 2 system for the year 1985 average .ually this basis formulated hypothesis (that the adoption of the tax authority on annual controls in the tax settling accounts for Mmakhr medicine does not contribute in determining income taxable real tax for this Almmakr). the resulting search for a number of conclusions and
... Show MoreDoppler broadening of the 511 keV positron annihilation ??? ? was used to estimate the concentration of defects ?? different deformation levels of pure alnminum samples. These samples were compressed at room temperature to 15, 22, 28, 38,40, and 75 % thickness reduction. The two-state ^sitron-trapping model has been employed. 'I he s and w lineshape parameters were measured using high-resolution gamma spectrometer with high pure germanium detector of 2.1 keV resolution at 1.33 MeV of 60Co. The change of defects concentration (Co) with the deformation level (e) is found to obey an empirical formula of the form Cd - A £ B where A and ? are positive constants that depend mainly on the deformation procedure and the temperature at which the def
... Show MoreThere are many aims of this book: The first aim is to develop a model equation that describes the spread of contamination through soils which can be used to determine the rate of environmental contamination by estimate the concentration of heavy metals (HMs) in soil. The developed model equation can be considered as a good representation for a problem of environmental contamination. The second aim of this work is to design two feed forward neural networks (FFNN) as an alternative accurate technique to determine the rate of environmental contamination which can be used to solve the model equation. The first network is to simulate the soil parameters which can be used as input data in the second suggested network, while the second network sim
... Show MoreEichhornia, or water hyacinth represents a serious threat to potable water basins. This problem is materialized majorly in consuming large amounts of water and dissolved Oxygen that is necessary for aquatic life, and minorly in hindering water streams. Even there are limited trials to overcome such pests, none of them presents an acceptable solution economically and logically. Chlorine is a well-known biocide and broadly used in water industry. It could give a possible method to fight such weed. To investigate that, concentration-time plot should be introduced similar to any other microorganisms; especially, bacteria in water. In this work, various doses of Chlorine along various time
Crystalline silicon (c-Si) has low optical absorption due to its high surface reflection of incident light. Nanotexturing of c-Si which produces black silicon (b-Si) offers a promising solution. In this work, effect of H2O2 concentrations towards surface morphological and optical properties of b-Si fabricated by two-step silver-assisted wet chemical etching (Ag-based two-step MACE) for potential photovoltaic (PV) applications is presented. The method involves a 30 s deposition of silver nanoparticles (Ag NPs) in an aqueous solution of AgNO3:HF (5:6) and an optimized etching in HF:H2O2:DI H2O solution under 0.62 M, 1.85 M, 2.47 M, and 3.7 M concentrations of H2O<
... Show MoreTargeted research to find control procedures to reduce contamination of drinking water and whether the public water systems monitor the channels properly and it is free from all pollution to try to reduce the phenomenon of environmental pollution of drinking water and therefore its impact on improving the health status and economic development. Thus, the practical side took the proposed framework to reduce the contamination of drinking water in the province of Baghdad, and the role of environmental control to reduce this pollution and to eliminate the problem of providing drinking water in the countr.
The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.
Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature show its importance in strengthening financial and operationl
... Show MoreThe aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.
The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci
... Show MoreHuman Resources Management Practices (HRMP) and managerial control represent two academic fields that have been and still are the focus of many studies. However, merging both fields and studying the relationship that connects them and also the role that HRMP play in achieving the requirements of managerial control represents a new and novel study according to the available literature in these fields.
To achieve these goals, this study has been conducted, using the surveying questionnaire method, on a sample of ten general inspector offices in Iraq that work in the field of control for ministries and independent committees. A questionnaire has been used to collect the data which was analyzed with several s
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