􀀨􀀅􀀆􀀔􀀜􀀄􀀂􀀆􀀈􀀓􀀌􀀩􀀏􀀆􀀉􀀅􀀆􀀉􀀅􀀉􀀚􀀝􀀔􀀄􀀗􀀉􀀚􀀆􀀂􀀓􀀚􀀁􀀔􀀄􀀓􀀅􀀆􀀄􀀂􀀆􀀔􀀓􀀆􀀃􀀂􀀔􀀄􀀟􀀉􀀔􀀃􀀆􀀔􀀜􀀃􀀆􀀛􀀃􀀜􀀄􀀗􀀚􀀃􀀆􀀗􀀌􀀄􀀔􀀄􀀗􀀉􀀚􀀆􀀂􀀘􀀃􀀃􀀊􀀂􀀆􀀓􀀖􀀆􀀓􀀛􀀃􀀌􀀔􀀁􀀌􀀅􀀄􀀅􀀕􀀢􀀆􀀪􀀜􀀃􀀆􀀄􀀅􀀛􀀃􀀂􀀔􀀄􀀕􀀉􀀔􀀄􀀓􀀅􀀂􀀆 􀀉􀀌􀀃􀀆􀀙􀀉􀀂􀀃􀀊􀀆􀀓􀀅􀀆􀀉􀀁􀀔􀀓􀀟􀀓􀀙􀀄􀀚􀀃􀀆􀀚􀀉􀀔􀀃􀀌􀀉􀀚􀀆􀀂􀀘􀀉􀀗􀀃􀀆􀀟􀀄􀀊􀀂􀀔􀀆􀀔􀀜􀀃􀀆􀀗􀀃􀀅􀀔􀀃􀀌􀀚􀀄􀀅􀀃􀀂􀀆􀀓􀀖􀀆􀀔􀀜􀀃􀀆􀀙􀀉􀀂􀀃􀀆

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

In the present work, the pollutants of the municipal wastewater are reduced using Chlorella vulgaris microalgae. The pollutants that were treated are: Total organic carbon (TOC), Chemical oxygen demand (COD), Nitrate (NO₃), and Phosphate (PO₄). Firstly, the treatment was achieved at atmospheric conditions (Temperature = 25^oC), pH 7 with time (1 – 48 h). To study the effect of other microorganisms on the reduction of pollutants, sterilized wastewater and unsterilized wastewater were used for two types of packing (cylindrical plastic and cubic polystyrene) as well as algae's broth (without packing), where the microalgae are grown on the packing then transported to the wastewater for treatment. Th

The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

Background: Difficulties arise when attempting to imagine the interpupillary line and comparing it with the Fox plane guide and not more difficult than holding any instrument over the movable pupils just to demonstrate the interpupillary line. The aim of this study was to introduce ear lobes as alternative landmarks for the interpupillary line during orientation of the occlusal plane. Also, the other aim was to compare the ear lobes with the pupils of the eyes to verify that they were indifferent as anatomical landmarks. Materials & methods: The alternative landmarks, ear lobes, were presented and the method for orienting the occlusal plane with these landmarks was introduced. Digital pictures of 30 subjects, who participated in the study,

Background: zirconium (Zr) implants are known for having an aesthetically pleasing tooth-like colour Unlike the grey cervical collar that develops over time when titanium (Ti) implants are used in thin gingival biotypes. However, the surface qualities of Zr implants can be further improved. This present study examined using thermal vapour deposition (TVD) to coat Zr implants with germanium (Ge) to improve its physical and chemical characteristics and enhance soft and hard tissue responses. Materials and methods: Zr discs were divided into two groups; the uncoated (control) group was only grit-blasted with alumina particles while the coated (experimental) group was grit-blasted then coated with Ge via TVD. Field emission scanning ele

This Research Tries To Investigate The Problem Of Estimating The Reliability Of Two Parameter Weibull Distribution,By Using Maximum Likelihood Method, And White Method. The Comparison Is done Through Simulation Process Depending On Three Choices Of Models (?=0.8 , ß=0.9) , (?=1.2 , ß=1.5) and (?=2.5 , ß=2). And Sample Size n=10 , 70, 150 We Use the Statistical Criterion Based On the Mean Square Error (MSE) For Comparison Amongst The Methods.

Academic Buoyancy of High School students at the Distinguished Schools

One of the costliest problems facing the production of hydrocarbons in unconsolidated sandstone reservoirs is the production of sand once hydrocarbon production starts. The sanding start prediction model is very important to decide on sand control in the future, including whether or when sand control should be used. This research developed an easy-to-use Computer program to determine the beginning of sanding sites in the driven area. The model is based on estimating the critical pressure drop that occurs when sand is onset to produced. The outcomes have been drawn as a function of the free sand production with the critical flow rates for reservoir pressure decline. The results show that the pressure drawdown required to