This research came with the aim of showing the impact of governance mechanisms on tax avoidance practices, and in light of this, the financial data of the joint stock companies (industrial, service, agricultural, and hotels) listed in the Iraq Stock Exchange amounting to (35) companies were collected during the period (2009-2020). Through the financial reports published on the market website, multiple linear regression analysis was used as a tool to study the relationship between variables, and (Eviews 12) program was used for analysis and hypothesis testing. To achieve the objectives of the research,(administrative ownership, board size, board independence, women's membership) was adopted as an indicator of the dimensions of governance, an

The aim of this research is to study the effect of high concentrations of salts, pressure and temperature on the performance of the RO membrane with time. Four different (Na2CO3) concentrations (5000, 15000, 25000 and 35000) ppm and various pressures such as (1, 3 and 5) bars at different temperatures of the feed solution (i.e., 25, 35 and 45) ◦C were used in this work. It was found that, as the concentration of salt and feed temperatures increase, the rejection of the salt decrease. While the salt rejection of the membranes increases with increase of transmembrane pressure.

The objective of this paper is to study the stability of SIS epidemic model involving treatment. Two types of such eco-epidemiological models are introduced and analyzed. Boundedness of the system is established. The local and global dynamical behaviors are performed. The conditions of persistence of the models are derived.

The present study deals with the effect of teaching speaking Strategies (SS) on
EFL Iraqi College students. The use of speaking strategies not only solves learners’
communication problems, but also enhances the learner’s interaction in target language,
and improves their oral proficiency .The aim of the study is to find out the effect of
teaching SS used by EFL College students .The learner of the first stage is population of
the study at the Department of English, College of Education /Ibn-Rushd .The sample
consists of (60) students distributed on experimental group(A) as well as control
group(B) each group contains (30) students . In order to achieve the aim of the study,
questionnaire has been constructed t

The ability of microorganisms to attach to living and non-living surfaces and create a biofilm is the cause of numerous long-lasting illnesses, as well as their strong resistance to drugs. Bacterial biofilms consist of intricate assemblies of immobile bacteria. These are located in an extracellular matrix and adhere to various surfaces for a long period. The present study evaluated the antibacterial effectiveness of Plantago major extract against Staphylococcus aureus biofilm. The specimens analyzed in this investigation were skin infections of clinical origin. The current study was not previously studied, particularly in terms of S. aureus biofilm breakdown and inhibition. The disc diffusion method was used to test the antimicrobial activi

The investigation of signature validation is crucial to the field of personal authenticity. The biometrics-based system has been developed to support some information security features.Aperson’s signature, an essential biometric trait of a human being, can be used to verify their identification. In this study, a mechanism for automatically verifying signatures has been suggested. The offline properties of handwritten signatures are highlighted in this study which aims to verify the authenticity of handwritten signatures whether they are real or forged using computer-based machine learning techniques. The main goal of developing such systems is to verify people through the validity of their signatures. In this research, images of a group o