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 aim of this work is oriented to increase film cooling effectiveness value through numerical investigations for flow of Mach number not more than 0.3 around vane surface, to find the effects of inclination and compounds angles of round holes in staggered rows on adiabatic film cooling effectiveness of vane suction side. Multi cylindrical film cooling hole cases were studied with pitch ratio P/d =2 and 3, local blowing ratios M=0.382, 0.77 and 1.14,  inclination angles a=30° and 45°, compound angles β= 0°, 15°, 30° and 45° and local momentum ratios I= 0.084, 0.34 and 0.756  for better cooling process.

            A numerica

Lead-free 0.88(Na0.5Bi0.5)TiO3–0.084(K0.5Bi0.5)TiO3–0.036BaTiO3 (BNT–BKT–BT) piezoelectric ceramics were prepared using the conventional mixed-oxide method with a sintering temperature range of 1120–1200 °C. The effect of the sintering temperature on the crystal structure, microstructure, and densification, as well as the dielectrics, piezoelectrics, and the pyroelectric properties of BNT–BKT–BT ceramics were investigated. Scanning electron microscopy and X-ray diffraction were used to study the microstructures of the sintered samples. The results showed that the increase in sintering temperature was very effective in improving both the density and electrical properties. However, the samples deteriorated when the sintering te

Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

International satellite channels in Arabic are targeted to the region with their news bulletins and their innovative programs, attracting the interest of the Arab viewers in their news articles and programs with new ideas and methods as well as high technology in the production and synthesis of videos. Therefore, they work on framing the above, And the media policy that governs, so focused the problem of the study to try to answer the question of the President is how to frame the international satellite channels in Arabic to the phenomenon of terrorism? What are the aspects that are working to highlight and aspects that try to hide? The study adopted the survey methodology for the main news bulletins in the Russian channel today for the

Live the present companies in a competitive business environment going on and try to achieve excellence in their industry through the marketing of their products and achieve greater market share as possible to ensure its continued existence, and perhaps the concept of time production, which confirms, in essence, on the need to reduce inventory to a minimum in the production process as well as the concept of the marketing information system which asserts, in essence, to document all the events that are related to the marketing of the product provided by the production process, together constitute the subject deserves research and investigation as they have raised well-known in the fields of production management and marketing management.

Flavonoids were extracted from Zizyphus spina-christi leaves by Ethyl acetate after acid digested and used as antioxidant. The dried extract was added separately to each sample of fat extracted from hallow cow and sheep bones as follows: T1 cow fat, T2 control for cow fat, T3 sheep fat and T4 control for sheep fat (the control T2 and T4 reffered to samples without added antioxidant).
Samples were stored at -18, 5, 25 and 55 °C for 28 days. The storage trials were conducted at -18, 5 and 25 °C for 28 days for T1, T2, T3 and T4. The chemical indices examined initially and at the end of storage period. PVs was 1.46, 1.46, 1.8 and 1.8 meq/ Kg oil respectively, FFA values were 0.245, 0.245, 0.244 and 0.244% respectively and TBA va

Different parameters of double pipe helical coil were investigation experimentally. Four coils were used; three with a curvature ratio (0.037, 0.031, and 0.028) and 11mm diameter of the inner tube while the fourth with 0.033 curvature ratio and 13 mm diameter of the inner tube. The hot water flow in the inner tube whereas the cold water flows in the annulus. The inlet temperatures of hot and cold water are 50 ⁰C and 18 ⁰C respectively. The inner mass flow rate ranges from 0.0167 to 0.0583 kg/s. The results show the Nusselt number increase with increase curvature ratio. The Nusselt number of the coil with 0.037 curvature ratio increases by approximately 12.3 % as compare with 0.028 curvature ratio. The results also r