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

     . Suppose that  is the Cayley graph whose vertices are all elements of  and two vertices  and  are adjacent if and only if . In this paper,we introduce the generalized Cayley graph denoted by  which is a graph with a vertex set consisting of all column matrices  in which all components are in  and two vertices  and  are adjacent if and only if , where  is a column matrix that each entry is the inverse of the similar entry of  and  is  matrix with all entries in  ,  is the transpose of  and  and m . We aim to provide some basic properties of the new graph and determine the structure of  when  is a complete graph  for every , and n, m  .

Unlike fault diagnosis approaches based on the direct analysis of current and voltage signals, this paper proposes a diagnosis of induction motor faults through monitoring the variations in motor's parameters when it is subjected to an open circuit or short circuit faults. These parameters include stator and rotor resistances, self-inductances, and mutual inductance. The genetic algorithm and the trust-region method are used for the estimation process. Simulation results confirm the efficiency of both the genetic algorithm and the trust-region method in estimating the motor parameters; however, better performance in terms of estimation time is obtained when the trust-region method is adopted. The results also show the po

Countries have faced the challenges of high levels of public debt and seek to define the optimum limits to reduce risks to which the financial system can be exposed and its impact on the economy as a whole. Hence the importance of research in studying the impact of internal and external public debt components on indicators of stability of the financial system for the period 2005-2017 for the purpose of knowing the extent of the financial stability indicators response to the high level of the public debt from its optimum ratio, as the aim of the research is to estimate and analyze the dynamic relationship of short and long term between the components of public debt and indicators of financial stability using the (ARDL) model that

we applied the direct product concept on the notation of intuitionistic fuzzy semi d-ideals of d-algebra with investigation some theorems, and also, we study the notation of direct product of intuitionistic fuzzy topological d-algebra.

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 National Charter for Education and Training in 1999 defined the principles, pillars and main objectives of the Moroccan education system, building on the various reforms of the early twenty-first century and the attempt to breathe new life into this reference document. Through partial and incremental changes, a total inability to tackle the root causes of the Moroccan education system and training has been revealed. This research has been conducted to answer the questions of education in the foreground national concerns and priorities in the discourse of the main political actors in Morocco that have been raised and remain interesting and can be expressed in the following question: Morocco still fails to meet the challenge of educati