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 …
The study concern with the preparation of three type of mixtures; which are prepared from different percentage of polyvenil Butyral, Di-n-butyl phathalate and paraffin wax pastillated. The solvent used is Xylolzul analyses. After washing, Drying and milling the kaolin Dukhla, as a matrix in this study, and by using sieving Tech. The range of particle size used is less than and less than as a mesh batch. The added percentage from prepared mixture were 5% and 10% to 95% and 90% of the matrix respectively. Then disk samples were prepared by using a compaction pressure with heating. After cooling and drying the samples were undergo heat treatment in the range of (1250 – 1350) oC. The measurement of shrinkage and Dielectric properties sho
... Show MoreTwo grades of paving asphalt with penetration of 46 and 65 are studied for determining changes in their physical and chemical properties caused by ageing.
The ageing process has been conducted on two petroleum paving asphalt cement using thin film oven test at 150, 163 and 175 C, and ageing time 5, 10,15, 20, 25 and 30 hours. The effect of ageing time and temperature on penetration, kinematic viscosity, softening point, solubility in trichloroethylene, heat loss and changes in chemical composition are investigated. The results of thin film oven test process indicte that the asphaltenes concentration of all aged asphalt increases with increasing ageing time, while the opposite was observed for polar-aromatic and naphthene-aromatic. The
Background: The preparation of Platelet-rich plasma (PRP) is minimally invasive way, simple, low cost to obtain natural autologous growth factors and is now being widely used in different fields of medicine for its ability to increase the regeneration potential of tissue. The aim of this study was to investigate the effect of local application of autologous PRP gel on acceleration rate of osseointegration period by clinical assessment accomplished by determining the changes in implant stability during 3 months healing period using resonance frequency analysis (RFA). Materials and methods: A total of 28 dental implants were inserted in edentulous maxillae or mandibles of 13 patients using a split mouth design, i.e. each patient was received
... Show MoreRecently, interest in the use of projectiles in research on recycling waste materials for construction applications has grown. Using recycled materials for the construction of asphalt concrete pavement, in the meantime, has become a topic of research due to its significant benefits, such as cost savings and reduced environmental impacts. This study reports on comprehensive experimental research conducted using a typical mechanical milling waste, iron filing waste (IFW), as an alternative fine aggregate for warm mix asphalt (WMA) for pavement wearing surface applications. A type of IFW from a local machine workshop was used to replace the conventional fine aggregate, fine natural sand (FNS), at percentages of 25%, 50% 75%, and 100% b
... Show MoreSheets of Epoxy (EP) resin with addition of TiO2 of grain size (1.5μm, and 50nm) and weight percentage (1%, 3%, and 5%) were prepared. Discs of 20mm diameter and 3mm thickness were cut for dielectric measurements. Dielectric properties (dielectric constant, dispassion factor and electrical conductivity) over the frequency range 102 -106 Hz were measured.
Comparison was made between the effect of micro and nano particles of TiO2 on the dielectric properties of EP composites with different weight percentage. Epoxy composites with micro sized particles of TiO2 were observed to have the better values of dielectric properties.
Sand dunes are spread in multiple places in the world especially in a desert area as a result of economic development and construction processes, there was a need to study the behavior of sand dunes and make it suitable for construction. This paper aims to study the effect of adding sodium silicate on the cohesion strength of sand dune and its behavior. The results show that the cohesion strength increase as a percentage of sodium silicate increase (addition 8% Sodium silicate show the higher cohesion) and the cohesion between sand dune particles increase excepted when using 10% sodium silicate the cohesion began to decrease. However, the effect of curing time is significant and shows
Despite widespread agreement on the beneficial nature of hydrated lime (HL) addition to asphalt concrete mixes, understanding of the effect of HL particle size is still limited. Previous investigations have focused mainly on two different size comparisons, and so certain guidance for a practical application cannot yet be produced. This study investigates three distinct sizes of HL, in the range of regular, nano, and sub-nano scales, for their effects on the properties of modified asphalt concretes. Five different percentages of HL as a partial replacement of ordinary limestone filler in asphalt concrete mixes were studied for wearing course application purposes. Experimental tests were conducted to evaluate the mechanical properties
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