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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
Wed Aug 10 2022
Journal Name
Mathematics
Modeling and Analysis of the Influence of Fear on the Harvested Modified Leslie–Gower Model Involving Nonlinear Prey Refuge
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Understanding the effects of fear, quadratic fixed effort harvesting, and predator-dependent refuge are essential topics in ecology. Accordingly, a modified Leslie–Gower prey–predator model incorporating these biological factors is mathematically modeled using the Beddington–DeAngelis type of functional response to describe the predation processes. The model’s qualitative features are investigated, including local equilibria stability, permanence, and global stability. Bifurcation analysis is carried out on the temporal model to identify local bifurcations such as transcritical, saddle-node, and Hopf bifurcation. A comprehensive numerical inquiry is carried out using MATLAB to verify the obtained theoretical findings and und

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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effect of Molecular Imprinting on the Loading and Release of Poorly Water Soluble Drug in Hydrogel Gontact Lenses
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Therapeutic contact lenses TCLs is an approach used to enhance corneal residence time and reduce frequent instillation, which is a problem with eye drops.  The problem with CLs is loading of hydrophobic drugs. In this research the CLs were prepared with molecular imprinting MI to enhance the loading of itraconazole, which is used as antifungal drug for fungal keratitis. CLs using different  concentration of hydroxyethyl methacrylate HEMA and methacrylic acid MAA were prepared with and without MI using PEGDA (25 μL) and AIBN (37 mg) as crosslinker and initiator respectively. All the prepared CLs were clear and have good folding endurance. MICLs had significantly higher drug loading compared to conventional CLs. The release of i

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
Controls Scanning on the slippers: a study fiqhiat Comparison
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Controls Scanning on the slippers a study fiqhiat Comparison

The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

  1. The need to ensure that the slippers are clean, visible and inwa

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
On the Split Mersenne and Mersenne-Lucas Hybrid Quaternions
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In this communication, introduce the split Mersenne and Mersenne-Lucas hybrid quaternions, also obtaining generating functions and Binet formulas for these hybrid quaternions and investigating some properties among them.

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Publication Date
Fri Apr 30 2010
Journal Name
Journal Of Applied Computer Science & Mathematics
Image Hiding Using Magnitude Modulation on the DCT Coefficients
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In this paper, we introduce a DCT based steganographic method for gray scale images. The embedding approach is designed to reach efficient tradeoff among the three conflicting goals; maximizing the amount of hidden message, minimizing distortion between the cover image and stego-image,and maximizing the robustness of embedding. The main idea of the method is to create a safe embedding area in the middle and high frequency region of the DCT domain using a magnitude modulation technique. The magnitude modulation is applied using uniform quantization with magnitude Adder/Subtractor modules. The conducted test results indicated that the proposed method satisfy high capacity, high preservation of perceptual and statistical properties of the steg

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Publication Date
Thu Dec 31 2015
Journal Name
Kerbala Journal Of Pharmaceutical Sciences
Investigation the Factors Affecting on Gatifloxacin Eye Drop Stability
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This research included the study of different factors that may effect on gatifloxacin stability (anew quinolone synthetic antibacterial agent) in its aqueous solution in order to develop and optimize the best delivary of the drug to the eye (as eye drop) with maximum local concentration and minimum systemic absorption and toxicity.Different formulas of gatifloxacin solution for ophthalmic use (0.3%)w/v were prepared in citrate, acetate,citrate/phosphate and phosphate buffers,their tonicity adjusted with suitable quantity of sodium chloride.The effect of different factors that might affectthe stability of gatifloxacin in its prepared ophthalmic solution was studied and determined spectrophotometrically at 287 nm. The results showed t

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Publication Date
Mon Aug 04 2025
Journal Name
Al–bahith Al–a'alami
The Interactive Communication and its Reflection on Social Capital
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The Internet makes the world like a small village. It has the ability to make groups of the same ideas, thoughts, and identity close to each other by gathering them in one place. It is a way to communicate and share information and opinion; shaping and sharing of comprising individuals with common interests and the participation of individuals in a fruitful dialogue results in achieving a set of goals promote ideas and mobilizing people about issues and events of common interests.

To address the relationship of the internet via interactive communication and its ability to achieve social capital and discuss issues and various social events, the study sees that the problem of the study could be formulated as follows:

Consid

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Publication Date
Sat Sep 12 2020
Journal Name
Al-kindy College Medical Journal
A Brief view on the pediatric COVID- 19 pandemic
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The world is currently challenging the serious effects of the pandemic of the Coronavirus disease (COVID-19) caused by severe acute respiratory syndrome Coronavirus 2 (SARS-CoV-2). Data on pediatric COVID are rare and scattered in the literature. In this article, we presented the updated knowledge on the pediatric COVID-19 from different aspects. We hope it will increase the awareness of the pediatricians and health care professionals on this pandemic.

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the technical reserves of the aircraft body insurance branch and its reflection on the fairness of the financial statements : applied research in the National Insurance Company
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The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

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Publication Date
Sun Jan 05 2020
Journal Name
Annals Of Tropical Medicine And Public Health
THE EFFECT OF THE TRAINING CURRICULUM ON DEVELOPING KINETIC AND TRANSITIONAL RESPONSE SPEED, ACCURACY OF THE STOPPING WALL PERFORMANCE, AND DEFENDING THE STADIUM IN VOLLEYBALL
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