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

Biometrics represent the most practical method for swiftly and reliably verifying and identifying individuals based on their unique biological traits. This study addresses the increasing demand for dependable biometric identification systems by introducing an efficient approach to automatically recognize ear patterns using Convolutional Neural Networks (CNNs). Despite the widespread adoption of facial recognition technologies, the distinct features and consistency inherent in ear patterns provide a compelling alternative for biometric applications. Employing CNNs in our research automates the identification process, enhancing accuracy and adaptability across various ear shapes and orientations. The ear, being visible and easily captured in

The rheological and fusion behavior of polyvinyl chloride (PVC) compounds plays a dominant role in
the processing operations and in the development of physical properties in the processed material. A
comprehensive study was made in this work to evaluate the effect of shear and thermal history on stability, mechanical and rheological properties of rigid PVC compounds. Different samples of Rigid Poly vinyl chloride including dry blend powder, granules, and bottles molded from both were examined. A study was also made on recycled RPVC where 25% of reclaimed material was continuously blended with fresh dry blend and processed for 15 cycles. Results showed that compaction of the PVC material took place in the brabender plastograph at co

Research in Iraq has expanded in the field of material technology involving the properties of the lightweight concrete using natural aggregate. The use of the porcelinate aggregate in the production of structural light concrete has a wide objective
and requires a lot of research to become suitable for practical application. In this work metakaolin was used to improve compressive strength of lightweight porcelinate concrete which usually have a low compressive strength about 17 MPa . The effect of metakaolin on compressive, splitting tensile, flexure strengths and modulus of elasticity of lightweight porcelinate concrete have been investigated. Many experiments were carried out by replacing cement with different percentages of
met

Face recognition is required in various applications, and major progress has been witnessed in this area. Many face recognition algorithms have been proposed thus far; however, achieving high recognition accuracy and low execution time remains a challenge. In this work, a new scheme for face recognition is presented using hybrid orthogonal polynomials to extract features. The embedded image kernel technique is used to decrease the complexity of feature extraction, then a support vector machine is adopted to classify these features. Moreover, a fast-overlapping block processing algorithm for feature extraction is used to reduce the computation time. Extensive evaluation of the proposed method was carried out on two different face ima

To assess cultural competence among nursing students from nine countries to provide an international perspective on cultural competence.

The art of preventing the detection of hidden information messages is the way that steganography work. Several algorithms have been proposed for steganographic techniques. A major portion of these algorithms is specified for image steganography because the image has a high level of redundancy. This paper proposed an image steganography technique using a dynamic threshold produced by the discrete cosine coefficient. After dividing the green and blue channel of the cover image into 1*3-pixel blocks, check if any bits of green channel block less or equal to threshold then start to store the secret bits in blue channel block, and to increase the security not all bits in the chosen block used to store the secret bits. Firstly, store in the cente