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 …
This study was aimed to explore the impact of a practical program on supporting and reducing
symptoms of school bulling victims in a sample of student in the sixth grade. The study sample consisted of (18)
students that have been chosen from two schools (Al-Abass and Alataa’) it was an intended sample, because
there were enough student with high scores in bulling victims diagnostics test, the sample was divided into two
groups: the control group of (9) student from (Alataa’) school, and the experimental group consisted of (9)
student from Alabass) school keeping in mind to keep the two groups equivalent in maintaining equal controls.
The researcher applied the practical program which is based on cognitive behavioral
The research has been talked on specific an important notions concerning with the dimensions of effectiveness of good governance and sustainable development inside all Arab states, So that the scientific article reflected the role of investments in various sections of institutional business by draw attention toward different projects about analyzing the whole political reality according to the standard indications of political and social stability on the regional level and international aspects. Therefore, the study resembled scientific contains and the dimensions of political reform and administrative overhauling within governmental system in order to achieve all raw objectives for sustainable development. All international and
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This research is aimed at indicating the impact of business process reengineering on corporate performance in the Office of the Inspector General of the Ministry of Higher Education and Scientific Research of the Iraqi study has identified a problem in a number of the most important questions - what the impact of the Business Process Reengineering at the corporate office performance indicators respondent? What are the actual results of the analysis of paths Administrative Process Engineering and Corporate Performance respondent in the office? In order to achieve the goal of the research and answer the questions of the problem, the study applied to a sample of
... Show MoreBanks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application. Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,
... Show MoreThe present article includes an experimental study of the behavior of dry and saturated dense sandy soil under the action of a single impulsive load. Dry and saturated dense sand models were tested under impact loads. Different falling masses from different heights were conducted using the falling weight deflectometer (FWD) to provide the single pulse energy. The responses of dense soils were evaluated at surface of soil under impact load. These responses include; displacements, velocities, and accelerations that are developed due to the impact acting at top and the displacement at different depths within the soil using the falling weight deflectometer (FWD) and accelerometers (ARH-500A waterproof, and low capacity acceleration tran
... Show MoreThe present work evaluated the differences in mechanical properties of two athletic prosthetic feet samples when subjected to impact while running. Two feet samples designated as design A and B were manufactured using layers of different orientations of woven glass fiber reinforced with unsaturated polyester resin as bonding epoxy. The samples’ layers were fabricated with hand lay-up method. A theoretical study was carried out to calculate the mechanical properties of the composite material used in feet manufacturing, then experimental load-deflection test was applied at 0 degree position and 25 degree dorsiflexion feet position and impact test were applied for both feet designs to observe the behavior
... Show MoreTo study and understand the mechanism of living systems, and how it works, it is quite important to investigate it at molecular level (like genomic, proteomic) as well as the methodologies, and how to apply and imply it on different branch of sciences and how can use it in developing medical diagnosis, treatments, drugs, and increased it in the future. Additionally it can also be applied in forensic techniques, food production and agriculture, as well as genetic profiling. This can be well understand by interfering and combinations of all branches of life sciences such as chemistry, physics, biotechnology, genetic evolution, and minimize the gap between them, this
... Show MoreThe assessment of the environmental impact of the cement industry using the Leopold Matrix is to determine the negative and positive impacts on the environment resulting from this industry, and what are the long-term and short-term effects, direct and indirect, and the amount of these effects and potential risks, and that this evaluation process is done through a number of methods, including Matrix method, including (Leopold).
The importance of the research because the cement occupies is of great importance in the world, especially in our country, Iraq, in the sector of construction and modernity, and the toxic emissions and solid waste produced by the production of this material. <
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