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

     Insects have a vital role in solid waste composting process. Insects are detritus feeders that enhance changing the physical and chemical properties of decomposed materials during composting processes. This behavior makes insects excellent organisms in recycling of organic matter. The present study assesses the success of insects’ population in relation with the degradation of solid waste.  The study was carried out in the glass house facility of the College of Science, Salahaddin University in Erbil City, Kurdistan region of Iraq, using household organic waste. During composting process, three stages of lifecycle of insects were observed and recorded. The total number of insects reached to 1268 indiv

     . 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  .

This study focused on extracting the outer membrane nanovesicles (OMVs) from Escherichia coli BE2 (EC- OMVs) by ultracentrifugation, and the yield was 2.3mg/ml. This was followed by purification with gel filtration chromatography using Sephadex G-150, which was 2mg/ml. The morphology and size of purified EC-OMVs were confirmed by transmission electron microscopy (TEM) at 40-200 nm. The nature of functional groups in the vesicle vesicle was determined by Fourier transforms infrared spectroscopy (FT-IR) analysis. The antitumor activity of EC-OMVs was conducted in vitro by MTT assay in human ovarian (OV33) cancer cell line at 24,48 and 96hrs. The cytotoxicity test showed high susceptibility to the vesicles in ovarian compared to normal

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

The main goal of this paper is to study applications of the fractional calculus techniques for a certain subclass of multivalent analytic functions on Hilbert Space. Also, we obtain the coefficient estimates, extreme points, convex combination and hadamard product.

Background: The Covid-19 pandemic changed the world; its most important achievement for education was changing the approach from traditional to virtual education. The present study aimed to investigate the role of virtual education networks on mental health of students including personality, beliefs, scientific, and cultural dimensions, in selected countries.Methods: This was an exploratory and applied study. According to the phenomenology strategy, theoretical saturation occurred after 24 semi-structured and targeted qualitative interviews with teachers from Iran, Iraq, Syria and Lebanon, in 2023. Quantitative data was collected through a researcher-made online questionnaire with 423 participants. Teachers with at least a Bachelor’s degr

In these notes, our goal is to give some results on criterion for complex analytic map-germs by their tangent spaces with respect to -equivalence where is the module of complex analytic vector fields on .In addition, we give some results about -trivial analytic family, the direct product and direct sum of map-germs.

     The Internet of Things (IoT) has great importance in the medical industry. The creation of intelligent sensors, intelligent machines, and superior algorithms for lightweight communication made it feasible to connect medical equipment in order to monitor biomedical signals and also to detect illnesses in patients without human intervention. This new IoT and medical equipment connection is called IoMT. This IoMT model is most adapted to this pandemic since every human being has to be interconnected and monitored via a larger communication network. Hence, this article provides an overview of remote healthcare systems, monitoring ingestible sensors, mobile health, smart hospitals, and improved chronic disease management focused on t