In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

The spectral remote sensor technology was used to study the Kurdistan region of Iraq to determine the characteristics of surface minerals and by analyzing satellite images across multiple spectral ranges, distinctive spectral signatures were specified for several metals such as zinc (ZN), Lead (PB), and Parium (BA), as well as the use of thermal infrared to detect free abnormalities and the results were verified through field measurements and admonitory, where the selection accuracy was 85% according to the absolute error (MAPE) and 0.045 for RMSé and the results showed that spectral signatures for metals were distributed in nearby and remote IR ranges, helping to determine mineral sediments such as zinc and lead in carbonate rocks

The current research aims to identify the level of impact of strategic improvisation as an independent variable on organizational health. The dependent variable in the Department of Health of Dhi Qar to reach appropriate mechanisms in order to reach appropriate mechanisms and recommendations proposed to contribute to the achievement of organizational health in the Department of Health of Dhi Qar (the research department) and based on the importance of the subject of research in government institutions and the important and service role of the Department of Health of Dhi Qar in the Iraqi society. The descriptive analytical approach was adopted in the completion of the research based on the opinions of the leaders in the surveyed depa

A school uniform is an international educational phenomenon , and that each
state through its pedagogical educational system imposes uniform hopping for goals
and visions that complement their theoretical framework, because of its extreme
importance that benefits the school administration, parents and pupils . The carried
out researches unanimous in various parts of the world on its importance,
including : the achievement of equality between students and strengthen their
affiliation to the school as well as the good appearance , and reduces competition in
the clothing and the maintenance of order in the classroom and school as well as
increases the seriousness and focus of students to study and make them known bot

The study aimed to identify the effect of Total Quality Management on enhancing competitiveness through the opinions of employees of the front- rows of customer service in local Palestinian banks, the researcher adopted an analytical descriptive method through developing a special questionnaire to accomplish the study’s objectives and answer its questions. The study involved all the Palestinian local banks, with their scattered branches in West Bank. The study sample consisted of 3470 executive employees for banking services out of 4753 employees, in the rate of 73%, and the study sample reached (485) employees who were randomly selected working in the front -rows to provide services in the local Palestinian banks during the ye

In this study, an analytical model depending on experimental results for InPInGaAs
avalanche photodiode at low bias was presented and the characteristics of
gain for this photodiode were determined directly by the impulse response. The
model have considered the most important mechanisms contributing the
photocurrent, they are trapping, photogeneration in the undepleted region and
charge-carriers velocity due to the built-in electrical field. Also, the bandwidth
was determined as a function to the total gain of photodiode and it was mainly
determined by diffusion and trapping processes at low gain regarding to the multilayer
structure considered in this study

The analysis of Iraqi light oil (light naphtha) by capillary gas chromatography- mass spectrometry (GC-MS) was performed by the injection of whole naphtha sample without use of solvents. Qualitative analysis and the identification of the hydrocarbon constituents of light naphtha was performed and comparison had been done with American light oil (light naphtha). The obtained results showed a major difference between the two-light naphtha.