The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

Commercial graphite (CGT) powder was used as an adsorbent surface for cationic dye, Janus green (JG), from aqueous solutions. This study aims to highlight the practical significance of using inexpensive CGT as an efficient adsorbent for the removal of JG dye from industrial wastewater. CGT was characterized by Fourier transform infrared spectroscopy, scanning electron microscopy, and X-ray diffraction. The adsorption process was investigated by examining parameters like the weight of the adsorbent, contact time, and temperature. Pseudo-second-order kinetic (PSO), pseudo-first-order, and intraparticle diffusion were used for analyzing the kinetic data. JG dye's adsorption kinetics fit the PSO kinetic model well (R2= 0.999). Furthermo

The aim of the present study is to investigate and compare the efficacy of L-carnitine, multivitamins and their combination therapies on semen characteristics in idiopathic male infertility. Idiophathic infertile patients were randomly divided into three groups who had received three different treatment regimens for three months: group A (45 patients) has received 2 grams daily of L-carnitine alone; group B (55 patients) had received the combination of  L-carnitine (2 grams daily) plus one tablet daily of multivitamins (Stresstabs^®); and group C (29 patients) had received one tablet daily of multivitamins alone. The study was started on 1/11/2009 and completed on 31/3/2010 and performed at Rizgari Teaching Hospital in

This study was conducted to study the cytogenetic effect of both alcoholic and water extracts of propolis on mice. Three different samples of propolis were collected from three different regions of Iraq (Najaf, Arbil and Baghdad) to be used in this study. The cytotoxic effect of two different doses of each extracted sample was measured by employing cytogenetic analysis which included (mitotic index (MI), chromosomal aberrations (CAs), micronucleus index (MN) and sperm abnormalities). Results showed that significant increase in MI and significant reduction in MN, CAs and sperm abnormalities percentage were seen after treatment with both alcoholic and water extract of the three samples when compared with negative control, and alcoholic extrac

          Potentiostatic polarization and weight loss methods have been used to investigate the corrosion behavior of carbon steel in sodium chloride solution at different concentrations (0.1, 0.4 and 0.6) M under the influence of temperatures ( 293, 298, 303, 308 and 313) K. The inhibition efficiency of the amoxicillin drug on carbon steel in 0.6 M NaCl has also been studied based on concentration and temperature. The corrosion rate showed that all salt concentrations ( NaCl solution) resulted in corrosion of carbon steel in varying ratio and 0.6 M of salt solution  was the highest rate (50.46 g/m².d). The results also indicate that the rate of corrosion increases at a temperature of 313 K.. Potentiodynamic polarization studi

This research aims to test the effect of strategic cohesion with its dimensions (organizational excitement, organizational casting, organizational synergy) as an independent variable on administrative excellence as a dependent variable in the Ministry of Planning, and through surveying several employees (general managers, heads of departments,  and units managers). As a research community, and based on the importance of the research topic in the aforementioned research community. The researchers have adopted the descriptive-analytical using the questionnaire as the main data collection. 155 questionnaires were distributed, yet,114 of them were retrieved and 110 were used for final statistical analysis. The researchers used the relev

Abstract:

           The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage.  The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban

There are significant differences between the pre and post-tests in favor of the post-test in the tests) stroke volume (S.V), cardiac thrust (C.O.P), left ventricular volume, maximum oxygen consumption Vo2max), which indicates the effect of the proposed training approach.There are significant differences between the pre and post-tests in favor of the post-test in the achievement level test with air rifle shooting for young female shooters, which indicates the effect of the proposed training curriculum.There are no significant differences between the pre and post-tests in the tests (heart rate (HR) before exercise, heart rate (HR) after exercise, systolic blood pressure rate before exercise, systolic blood pressure rate after exercis

The inhibitive action of Reactive Red (RR31) dye against corrosion of carbon steel in 1M acetic acid solution has been studied using gravimetric method at temperature ranged (288-318)K. The antibacterial activity for the different concentrations of RR31 dye against different bacterial species was studied. The experimental data indicates that this dye acts as a potential inhibitor for carbon-steel in acetic acid medium and the protection efficiency increase with increasing (RR31) dye. The adsorption of (RR31) dye on the carbon steel surface was found to follow Langmuir adsorption isotherm. Thermodynamic data for the adsorption process such as Gibbs free energy change ∆Gads, enthalpy change ∆Hads, and entropy change ∆Sads were estima