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The Impact Of Corporate Governance Mechanisms On Tax Avoidance Practices
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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, and tax avoidance was measured through the effective tax rate. The research concluded that there is a positive impact of administrative ownership and women's membership on tax avoidance practices, as confirmed there is no effect of board size and independence on tax avoidance. The research has reached a set of conclusions, the most important of which are: The method of applying governance mechanisms is one of the main pillars in enhancing competitive capabilities and reorganizing companies' businesses to help them achieve their goals and those of their clients. The research presented a number of recommendations, the most prominent of which were: the necessity of developing a legal and regulatory framework in Iraq that governs the work of joint-stock companies listed within the Iraq Stock Exchange in light of the preparation of principles and mechanisms for governance in a clear and …

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Biography Judge Faqih Abu Bakr al-Ansari and its impact on the notation Hadiths (36 AH - 120 AH / 657 AD - 738 AD)
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Followers and their followers (may Allah be pleased with them all) followed the approach of the guidance and the Sunnah of the Messenger of Allah Muhammad (peace be upon him) in the collection and codification of the hadith of the Prophet Muhammad in various Arab and Islamic areas. Subsequent judge Faqih Abu Bakr al-Ansari had a distinct effect during that time immortalized in the pages of our Islamic history in preserving the Sunnah of our great Prophet Muhammad (PBUH) and documenting the constants of Sharia and Islamic jurisprudence and its importance in the activity of intellectual and scientific movement in the Arab Islamic State.

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT: FACTORY OF SORTING AND RECYCLING OF WASTE IN THE DISTRICT OF AL-MAHMOUDIYAH BETWEEN THE ECONOMIC AND ENVIRONMENTAL IMPACT
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The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work

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Publication Date
Thu Jan 20 2022
Journal Name
Webology
The Impact of Job Satisfaction in Achieving Strategic Agility through the Mediating Role of Knowledge Sharing
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The main objective of this research is to identify the role of job satisfaction in influencing strategic agility through knowledge sharing. The researcher used the descriptive as well as the analytical approach in the completion of this research by collecting data by means of the questionnaire as the main tool on a sample of the General Company for Food Industries' employees, whose number reached (76) individuals. Moreover, some statistical methods were employed to process the data; including the arithmetic mean, Standard deviation, simple linear correlation coefficient (Pearson), simple linear regression, and the median variable test. It was represented that there is a significant and essential impact of job satisfaction in influen

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Publication Date
Wed Apr 10 2019
Journal Name
Journal Of The College Of Education For Women
Environmental Impact in the Cultural Output of the Civilizations of Ancient East, Iraq and Eygpt sample
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Our research subject (environmental impact in the cultural output of the civilizations of ancient East) the environmental impact on human civilization and how her and adapted to serve in various cultural aspects especially in ancient cultures whether punches or sculptures and other addresses as well as tracing precious stones and raw materials.  It was the environment of the civilizations of Mesopotamia and Egypt and another effective impact in drawing ancient history through human interaction and responsiveness.  The Iraqi environment was marked by poverty and cruelty on the one hand and on the other cultural elements contributed to the civilization in General and research dealing with technical and product sourcing raw materi

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The impact of digital leadership in the effectiveness of organizational crisis management by mediating strategic vigilance
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The current research aims to verify the impact of digital leadership as an independent variable, in the effectiveness of crisis management as a response  variable through centralizing strategic vigilance in the faculties of the University of Baghdad and its departments, and to investigate the level of interest of its leaders and subordinates in research variables, as well as coming up with recommendations that contribute to strengthening the practices of the three variables. In the university under study, and based on the researcher’s  interest  to diagnose the influence relationship between the variables, because of their importance in the university’s headquarters and its members on the one hand, and its refl

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Publication Date
Fri Jun 27 2025
Journal Name
Al-fatih Journal
Impact exercises sense of the power arm in the level of performance skill in basketball clapotement
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أن كرة السلة بما تتضمنه من مهارات حركية متنوعة تتطلب من ممارسيها امتلاك عدد من القدرات الحركية الخاصة وبشكل خاص التوافق العضلي العصبي والرشاقة والقوة المميزة بالسرعة، فضلاعن قدرات الإدراك الحس- حركي (إدراك المكان وقوة دفع الكرة سواء بالطبطبة العالية أو الواطئة .... الخ ) لذا تكمن أهمية البحث في إيجاد الطرق والوسائل التي تطور قدرة الطالبة على إدراك قوة دفع الكرة والإحساس بها أثناء تعلم وتدريب الطبطبة بأنواعها ب

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
IMPACT OF COMBINATION OF FENUGREEK SEEDS (Nigella sativa), LAURELS LEAVE (Laurus nobilis) AND VITAMIN C ON SOME EGG QUALITY CHARACTERISTICS OF QUAIL: IMPACT OF COMBINATION OF FENUGREEK SEEDS (Nigella sativa), LAURELS LEAVE (Laurus nobilis) AND VITAMIN C ON SOME EGG QUALITY CHARACTERISTICS OF QUAIL
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The results of the study showed the statistical significant difference (P≥0.05) for each of the relative weight of the yolk and egg whites, the relative weight of the shell and the Hauh unit, which is affected positively by the addition of ground fenugreek seed and Laurels leave to the quail bird's diet. There is also a statistically significant difference positively for each of the percentage of ash, protein and carbohydrates for qualis egg, while there is no significant difference for both the percentage of moisture and fat. The results of the mineral estimation showed an increase in each of the elements of iron, copper and cadmium from the addition of fenugreek and laurels leave, while there was no significant difference for

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Publication Date
Wed May 29 2019
Journal Name
Iraqi Journal Of Physics
Effect of sulfuric acid solution on thermal conductivity and impact strength of epoxy resin reinforced by silicon dioxide powder
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In this search, Ep/SiO2 at (3, 6, 9, 12 %) composites is prepared by hand Lay-up method, to measure the change in the thermal conductivity and Impact Strength of epoxy resin before and after immersion in H2SO4 Solution with a 0.3N for 10 days. The results before immersion decreases with the increase of the weight ratios of the reinforcement material (SiO2), It changed from (82.6×10-2 to 38.7×10-2 W/m.°C) with change weight ratios from (3 to 12) % respectively, but after immersion time in the chemical solution where it was (65.6×10-2 W/m.°C) at the weight ratios (6 %) and became (46.6 × 10-2 W/m.°C) after immersion in sulfuric acid. The results of the Impact strength decreased by increasing the percentage weight ratio, it changed f

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Publication Date
Thu Sep 15 2022
Journal Name
Romanian Neurosurgery
Impact of dome projection on operative steps during clipping of a ruptured pure posteriorly directed posterior communicating artery aneurysms
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Background: Ruptured posterior communicating artery (PCoA) aneurysms are common; they usually present with subarachnoid haemorrhage (SAH) and oculomotor nerve palsy. The aneurysmal dome projection may influence the safety access and aneurysmal neck clipping. Here, we discuss additional intraoperative steps that may be required to widen the surgical field to ensure safe surgical clipping of a rupture pure posteriorly directed PCoA aneurysm. Case description: A previously healthy 38-year-old male reported sudden severe headache and disturbed level of consciousness with a Glasgow coma scale (GCS) of 13. His initial computed tomography (CT) scan of the head showed SAH in the basal cistern. 3D-constructed CT angiography (CTA) revealed a

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Study of Television Advertising and its Impact on Consumer Behavior in a Sample of Children Aged 9-12 Years
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The aim of this study was to study TV advertising and consumer behavior in children and to meet the needs of children. The study included 100 children from Baghdad who were randomly selected from different regions ranging in age from 9-12 years of both males and females. The current research was based on the interview and the completion of special forms prepared for this purpose. This age group was selected for the rare studies conducted on television advertising and limited to different sectors. Data on age and sex were documented, as the results of this study proved The afternoon period was the preferred period for watching the TV show in males, where it was 22%, while the morning period was the female favorite, and it was 23%. The ind

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