Preferred Language
Articles
/
mhdFFpABVTCNdQwCW4Md
The Impact Of Corporate Governance Mechanisms On Tax Avoidance Practices
...Show More Authors

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 …

Scopus
Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Morpho-physiological study on the effect of lead stress and selenium foliar application on growth of dill plant anethum graveolens l
...Show More Authors

The experiment was carried out in the green house of botanical garden belong to Department of Biology/College of Education for Pure Science Ibn AL-Haitham, University of Baghdad for growing season 2017-2018 to evaluate effect of lead stress with concentrations (0, 50, 100, 150) mg.L -1 and Selenium concentrations (0, 15, 30) mg.L-1 on growth of dill plant using pots. The experiment was designed according to completely randomized design (CRD) with three replications. Result indicated that dill plants subjected to lead stress with height concentrations caused decrease in plant parameters (plant height, no. of branches. plant-1, root length, shoot dry weight, the content of nitrogen, phosphorus and potassium, protein concentration, no. of umbe

... Show More
Scopus (1)
Scopus
Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The Sgrafitto’s technique and its impacts on the contemporary ceramic art
...Show More Authors

The current study deals with one of the ancient and modern techniques of ceramic art, which has evolved dramatically. This technique is interested in the muddy Body and its coloring, rather than interesting in the coloring of the layer on the surface of the glass port on the ceramic object. It is classified as ceramic techniques of the single heartburn, where use many coloring oxides. As well as, the use of (Pigment), which is often made of metal compounds, or metal oxides such as iron and manganese, copper and cobalt and more others.
The first chapter includes the problem, the importance, the goal, and the boundaries of the study. In addition, focuses on determining the terms such as (Sgrafitto). The second chapter consists of two to

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
PROPOSED STANDARDS FOR EVALUATING THE EDUCATIONAL VIDEO ON THE SOCIAL MEDIA
...Show More Authors

In the spreading of the Internet, mobile smart devices, and interactive websites such as YouTube, the educational video becomes more widespread and deliberative among users. The reasons for its spread are the prevalence of technologies, cheap cost, and easy to use. However, these products often lack to the distinction in video production. By following videos of an educational channel on YouTube, some comments found to discuss the lack of the content presented to motivate the learners, which lead to reduce the viewers of the videos. Therefore, there is an important decision to find general standards for the design and production of educational videos. A list of standards has been drawn up to help those interested in producing educational

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
PROPOSED STANDARDS FOR EVALUATING THE EDUCATIONAL VIDEO ON THE SOCIAL MEDIA
...Show More Authors

In the spreading of the Internet, mobile smart devices, and interactive websites such as YouTube, the educational video becomes more widespread and deliberative among users. The reasons for its spread are the prevalence of technologies, cheap cost, and easy to use. However, these products often lack to the distinction in video production. By following videos of an educational channel on YouTube, some comments found to discuss the lack of the content presented to motivate the learners, which lead to reduce the viewers of the videos. Therefore, there is an important decision to find general standards for the design and production of educational videos. A list of standards has been drawn up to help those interested in producing educational

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 17 2019
Journal Name
Aip Conference Proceedings
The interpolation effect on the spare sinogram for 3D image reconstruction
...Show More Authors

The effect of using three different interpolation methods (nearest neighbour, linear and non-linear) on a 3D sinogram to restore the missing data due to using angular difference greater than 1° (considered as optimum 3D sinogram) is presented. Two reconstruction methods are adopted in this study, the back-projection method and Fourier slice theorem method, from the results the second reconstruction proven to be a promising reconstruction with the linear interpolation method when the angular difference is less than 20°.

View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The effect of the strategy of asking clustered questions on the acquisition and retention of the general Arabic language subject among students of the College of Languages
...Show More Authors

An experiment in the semester, the second semester of the academic year (2022-2023), and the data used was not processed (the second test for two independent, inaccurate samples, the Bermon correlation coefficient, and the Spearman correlation coefficient), and the following results were reached: There is a statistically significant difference at the level of ( 0) average, 05) between the third grade who studied the plan for asking cluster questions, and between the average of those who studied the special feature according to the traditional method of selecting achievement, and enjoyed completing the specialization, choosing the experimental group, because the strategy of asking cluster questions is one of the externalities that... Lear

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact Televised Media Violence upon Children's relationship at Primary Schools with their Mates in Al-Nasiriyah City
...Show More Authors

Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Empowerment and its impact in technical innovation Administrative An analytical study In General Company for electrical Industries
...Show More Authors

based search on two variables two main (Administrative empowerment ) and (technical innovation) target detection relationship and influence between the five dimensions (the delegation of authority , personnel training , effective communication, work teams , motivating employees) and
(technical innovation) conducted research in General Company for electrical Industries , and through the sample included the views of managers in the various administrative levels poll
.

And adopted a researcher at a major tool for data collection is questionnaire designed to find, as was the contents of the questionnaire analysis according to the Statistical Information System ( Spss), The (55) to identi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Apr 01 2019
Journal Name
Plant Archive
EFFECT OF SOME GROWTH REGULATORS ON THE MULTIPLICATION AND STIMULATING THE PRODUCTION OF THE VOLATILE OIL OF ROSEMARY OFFICINALIS IN VITRO
...Show More Authors

The experiment was conducted at the plant tissue culture laboratory of the Department of Horticulture and Garden Engineering College of Agricultural Engineering Sciences, University of Baghdad, in order to study the effect of some growth regulators on propagation an stimulation production of volatile oil compounds of rosemary plant Rosmarinus officinlis using two vegetative parts (apical and lateral buds). Factorial experiment was implemented in completely randomized design with twenty replications. The results indicated that culturing the apical meristem on the medium Murashige and Skoog (MS) media with 0.5 mg.l-1 (BA) with 0.1 mg.l-1 of NAA gave the highest response rate of 100%. As for the doubling stage, the levels of BAA and IAA (Indol

... Show More
Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Insertion Rate on The Adaptability of Gutta-Percha and The Apical Extrusion of Thermoplasticized Gutta Percha Obturation Techniques.
...Show More Authors

Background: In the Thermafil as a root canal obturation, system little is known about the effect that varying rates of insertion have on the adaptability of thermoplasticized GP and the amount of apical extrusion. Materials and methods: thirty simulated root canals were obturated with thermafil obturators and Apexit Plus sealer at three different insertion rates. The obturated canals were sectioned at three different levels, the sealer average film thickness for each section was calculated and the amount of apical extrusion for each canal was conducted. Results: the higher adaptability was seen with the faster insertion rate while the slower insertion rate showed fewer tendencies to cause apical extrusion. Conclusions: the intermediate i

... Show More
View Publication
Crossref