The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

  In this research, the study effect of additive titanium dioxide powder (TiO2) as a lone composite ( Ep+TiO2) and a mixture of (TiO2) and silicon oxide (SiO2), ( Ep+ TiO2+SiO2)as a hybrid composite on the mechanical and physical properties for epoxy coating. Thescompsiteswere prepared by (Hand Lay- the molding) method. The samples were tested for compressive strength, surface hardness, modulus of elasticity, thermal conductivity and diffusion coefficient, from the results obtained showed improvement in mechanical properties after adding ceramic powders, as the alone composite (EP+ TiO₂) had the highest compressive strength ( 53.738 ) ᴍPa, the hybrid composite ( EP+TiO₂ +SiO₂ ) had the

Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

Sustainability is providing the needs without compromising the ability of the strategical forming to meet their requirements. The production of warm asphalt mixtures using recycled pavements produces economic and environmentally friendly mixtures, which is the most important advantage of this work. This research aims to determine the effect of recycled asphalt concrete (RAP) on the indirect tensile strength of warm asphalt mixtures and Marshall Properties. Models of warm asphalt mixtures using Aggregate from the Al-Nibaay quarry, Asphalt with a degree of penetration (40-50) from the refinery of the cycle, and obtained Recycled asphalt concrete from Salah Al-Din Road, Al-Ameriya area in Baghdad are prepared. Use five rati

Warm mix asphalt (WMA) is relatively a new technology which enables the production and compaction of asphalt concrete mixtures at temperatures 15-40 °C lower than that of traditional hot mix asphalt HMA. In the present work, six asphalt concrete mixtures were produced in the mix plant (1 ton each) in six different batches. Half of these mixes were WMA and the other half were HMA.  Three types of fillers (limestone dust, Portland cement and hydrated lime) were used for each type of mix. Samples were then taken from these patches and transferred to lab for performance testing which includes: Marshall characteristics, moisture susceptibility (indirect tension test), resilient modulus, permanent deformation (axial repeated load test)

Warm mix asphalt (WMA) is relatively a new technology which enables the production and compaction of asphalt concrete mixtures at temperatures 15-40 °C lower than that of traditional hot mix asphalt HMA. In the present work, six asphalt concrete mixtures were produced in the mix plant (1 ton each) in six different batches. Half of these mixes were WMA and the other half were HMA.  Three types of fillers (limestone dust, Portland cement and hydrated lime) were used for each type of mix. Samples were then taken from these patches and transferred to lab for performance testing which includes: Marshall characteristics, moisture susceptibility (indirect tension test), resilient modulus, permanent deformation (axial repe

Development of NSAIDS based on inhibiting cyclooxygenase activity. However, the different physiological consequences arrised by appearance of new drugs with different selectivity to COX-2 enzyme upon their administration with their relevant affects on some cardiovascular risk factors. To study the potential effects of relatively  diclofenac and highly specific  celecoxib COX-2 inhibitors on lipid profile and serum C-reactive protein in type 2 diabetes, whom have hyperlipidemia to be compared by their effects with normolipidemic patients. A total number of 34 type 2 diabetics (14 normolipidemics and 20 hyperlipidemics) treated with either diclofenac 100mg/day or celecoxib 200mg/day for eight weeks. Analysis  of results indi

The aim of the currnet study to examine the effect of subclinical hypothyroidism (SCH) in diabetic patients on coagulation parameters. This retrospective case–control study involves 130 patients diagnosed with type 2 diabetes mellitus (T2DM), divided into 65 T2DM with newly diagnosed SCH and 65 euthyroid (EUT) T2DM patients without SCH. Fibrinogen (FIB) was significantly higher in SCH (508.2 ± 63.0 mg/dL) than EUT (428.1 ± 44.8 mg/dL). In the SCH patients, FIB correlated with several parameters, such as age (β = 0.396), body mass index (β = 0.578), glycated hemoglobin (β = 0.281), and activated partial thromboplastin time (β = 0.276). In conclusion SCH in DM patients appears to increase the magnitude of coagulopathy.